Conceptorio: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Conceptorio
Largest movements
- Cash -€73,736
down €73,736 (-47.2%), from €156,316 to €82,580
mainly Contributions, distributions and other (-€232,150) and Tax, wage and social debts (-€4,213)
- Receivables after one year -€5,503
down €5,503 (-100.0%), from €5,503 to €0
- Reserves -€153,139
down €153,139 (-100.0%), from €153,139 to €0
- Other debts +€79,323
up €79,323 (+1343.6%), from €5,904 to €85,227
- Tax, wage and social debts -€4,213
down €4,213 (-18.5%), from €22,825 to €18,612
- Gross operating margin -€4,938
down €4,938 (-4.5%), from €108,851 to €103,913
- Depreciation -€2,411
down €2,411 (-48.0%), from €5,019 to €2,607
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,211 | €107,071 | -€79,139 | -42.5% |
| Fixed assets | 21/28 | €7,370 | €7,374 | +€4 | +0.1% |
| Tangible fixed assets | 22/27 | €7,370 | €7,374 | +€4 | +0.1% |
| Furniture and vehicles | 24 | €7,370 | €7,374 | +€4 | +0.1% |
| Current assets | 29/58 | €178,841 | €99,698 | -€79,144 | -44.3% |
| Amounts receivable after more than one year | 29 | €5,503 | €0 | -€5,503 | -100.0% |
| Other amounts receivable | 291 | €5,503 | €0 | -€5,503 | -100.0% |
| Amounts receivable within one year | 40/41 | €16,456 | €16,626 | +€170 | +1.0% |
| Trade receivables | 40 | €16,456 | €16,626 | +€170 | +1.0% |
| Cash at bank and in hand | 54/58 | €156,316 | €82,580 | -€73,736 | -47.2% |
| Deferred charges and accrued income | 490/1 | €566 | €492 | -€74 | -13.1% |
| Total equity and liabilities | 10/49 | €186,211 | €107,071 | -€79,139 | -42.5% |
| Equity | 10/15 | €156,139 | €3,000 | -€153,139 | -98.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €153,139 | €0 | -€153,139 | -100.0% |
| Distributable reserves | 133 | €153,139 | €0 | -€153,139 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,072 | €104,071 | +€74,000 | +246.1% |
| Amounts payable within one year | 42/48 | €30,072 | €104,071 | +€74,000 | +246.1% |
| Financial debts | 43 | €164 | €232 | +€68 | +41.4% |
| Credit institutions | 430/8 | €164 | €232 | +€68 | +41.4% |
| Trade debts | 44 | €1,178 | €0 | -€1,178 | -100.0% |
| Suppliers | 440/4 | €1,178 | €0 | -€1,178 | -100.0% |
| Taxes, remuneration and social security | 45 | €22,825 | €18,612 | -€4,213 | -18.5% |
| Taxes | 450/3 | €22,825 | €18,612 | -€4,213 | -18.5% |
| Other amounts payable | 47/48 | €5,904 | €85,227 | +€79,323 | +1343.6% |
| Non-recurring operating income | 76A | - | €11,598 | +€11,598 | |
| Remuneration, social security and pensions | 62 | - | €432 | +€432 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,019 | €2,607 | -€2,411 | -48.0% |
| Other operating charges | 640/8 | €431 | €455 | +€24 | +5.5% |
| Gross operating margin | 9900 | €108,851 | €103,913 | -€4,938 | -4.5% |
| Operating profit (loss) | 9901 | €103,401 | €100,419 | -€2,982 | -2.9% |
| Financial income | 75/76B | €119 | €0 | -€119 | -100.0% |
| Recurring financial income | 75 | €119 | €0 | -€119 | -100.0% |
| Financial charges | 65/66B | €207 | €86 | -€121 | -58.5% |
| Recurring financial charges | 65 | €207 | €86 | -€121 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €103,313 | €100,333 | -€2,980 | -2.9% |
| Income taxes | 67/77 | €21,879 | €21,322 | -€557 | -2.5% |
| Profit (loss) for the period | 9904 | €81,434 | €79,011 | -€2,423 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,434 | €79,011 | -€2,423 | -3.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.