Conceptosaurus: what changed
What changed
Conceptosaurus
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€11,156
2024 · €117,982-€106,826
Equity
€317,312
2024 · €306,156+€11,156
Cash
€53,358
2024 · €97,659-€44,302
Balance sheet total
€475,865
2024 · €417,261+€58,605
Largest movements
Assets
- Stocks and contracts +€46,275
up €46,275 (+86.7%), from €53,404 to €99,679
- Cash -€44,302
down €44,302 (-45.4%), from €97,659 to €53,358
mainly Stocks and contracts (-€46,275) and Investment in fixed assets (net) (-€41,475)
- Receivables within one year +€26,413
up €26,413 (+24.2%), from €108,982 to €135,395
of which Trade receivables: +€29,492
- Tangible fixed assets +€22,129
up €22,129 (+42.5%), from €52,016 to €74,146
Equity and liabilities
- Trade debts +€44,877
up €44,877 (+82.3%), from €54,499 to €99,376
- Profit (loss) carried forward +€11,156
up €11,156 (+3.7%), from €299,956 to €311,112
- Other debts -€5,320
down €5,320 (-100%), from €5,320 to €0
- Tax, wage and social debts +€5,314
up €5,314, from €0 to €5,314
Income statement
- Financial income -€93,657
down €93,657 (-96.7%), from €96,902 to €3,244
of which Non-recurring financial income: -€92,550
- Gross operating margin -€16,498
down €16,498 (-33.2%), from €49,663 to €33,166
- Write-downs -€11,872
down €11,872, from €5,936 to -€5,936
- Depreciation +€8,866
up €8,866 (+94.7%), from €9,360 to €18,225
- Taxes -€3,519
down €3,519 (-32.3%), from €10,905 to €7,387
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€117,982
Gross operating margin
-€16,498
Depreciation
-€8,866
Write-downs
+€11,872
Other operating charges
-€148
Financial income
-€93,657
Financial charges
-€3,047
Taxes
+€3,519
Result 2025
€11,156
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€5,405
Investment
-€41,475
Financing
+€2,578
Cash 2024
€97,659
From operations (derived)
-€5,405
Net result for the year
+€11,156
Depreciation
+€18,225
Receivables after one year
-€3,149
Stocks and contracts
-€46,275
Receivables within one year
-€26,413
Deferred charges and accrued income
-€3,819
Trade debts
+€44,877
Tax, wage and social debts
+€5,314
Other debts
-€5,320
Investment (derived)
-€41,475
Investment in fixed assets (net)
-€41,475
Financing
+€2,578
Debts after one year
+€2,309
Current portion of long-term debt
+€505
Short-term financial debts
-€235
Cash 2025
€53,358
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €417,261 | €475,865 | +€58,605 | +14.0% |
| Fixed assets | 21/28 | €52,016 | €75,266 | +€23,249 | +44.7% |
| Tangible fixed assets | 22/27 | €52,016 | €74,146 | +€22,129 | +42.5% |
| Plant, machinery and equipment | 23 | €9,704 | €20,062 | +€10,358 | +107% |
| Furniture and vehicles | 24 | €14,181 | €23,093 | +€8,912 | +62.8% |
| Other tangible fixed assets | 26 | €28,132 | €30,991 | +€2,859 | +10.2% |
| Financial fixed assets | 28 | €0 | €1,120 | +€1,120 | |
| Current assets | 29/58 | €365,245 | €400,600 | +€35,355 | +9.7% |
| Amounts receivable after more than one year | 29 | €104,983 | €108,132 | +€3,149 | +3.0% |
| Other amounts receivable | 291 | €104,983 | €108,132 | +€3,149 | +3.0% |
| Stocks and contracts in progress | 3 | €53,404 | €99,679 | +€46,275 | +86.7% |
| Stocks | 30/36 | €53,404 | €99,679 | +€46,275 | +86.7% |
| Amounts receivable within one year | 40/41 | €108,982 | €135,395 | +€26,413 | +24.2% |
| Trade receivables | 40 | €90,496 | €119,988 | +€29,492 | +32.6% |
| Other amounts receivable | 41 | €18,487 | €15,408 | -€3,079 | -16.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €97,659 | €53,358 | -€44,302 | -45.4% |
| Deferred charges and accrued income | 490/1 | €216 | €4,035 | +€3,819 | +1,768% |
| Total equity and liabilities | 10/49 | €417,261 | €475,865 | +€58,605 | +14.0% |
| Equity | 10/15 | €306,156 | €317,312 | +€11,156 | +3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €299,956 | €311,112 | +€11,156 | +3.7% |
| Amounts payable | 17/49 | €111,105 | €158,553 | +€47,448 | +42.7% |
| Amounts payable after more than one year | 17 | €37,224 | €39,532 | +€2,309 | +6.2% |
| Financial debts | 170/4 | €37,224 | €39,532 | +€2,309 | +6.2% |
| Amounts payable within one year | 42/48 | €73,498 | €118,638 | +€45,140 | +61.4% |
| Current portion of amounts payable after more than one year | 42 | €11,991 | €12,496 | +€505 | +4.2% |
| Financial debts | 43 | €1,687 | €1,452 | -€235 | -13.9% |
| Credit institutions | 430/8 | €1,687 | €1,452 | -€235 | -13.9% |
| Trade debts | 44 | €54,499 | €99,376 | +€44,877 | +82.3% |
| Suppliers | 440/4 | €54,499 | €99,376 | +€44,877 | +82.3% |
| Taxes, remuneration and social security | 45 | €0 | €5,314 | +€5,314 | |
| Taxes | 450/3 | €0 | €5,314 | +€5,314 | |
| Other amounts payable | 47/48 | €5,320 | €0 | -€5,320 | -100% |
| Accrued charges and deferred income | 492/3 | €383 | €383 | = | 0.0% |
| Non-recurring operating income | 76A | - | €779 | +€779 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,360 | €18,225 | +€8,866 | +94.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,936 | -€5,936 | -€11,872 | |
| Other operating charges | 640/8 | €1,648 | €1,797 | +€148 | +9.0% |
| Gross operating margin | 9900 | €49,663 | €33,166 | -€16,498 | -33.2% |
| Operating profit (loss) | 9901 | €32,720 | €19,079 | -€13,640 | -41.7% |
| Financial income | 75/76B | €96,902 | €3,244 | -€93,657 | -96.7% |
| Recurring financial income | 75 | €4,351 | €3,244 | -€1,107 | -25.4% |
| Non-recurring financial income | 76B | €92,550 | €0 | -€92,550 | -100% |
| Financial charges | 65/66B | €734 | €3,781 | +€3,047 | +415% |
| Recurring financial charges | 65 | €734 | €3,781 | +€3,047 | +415% |
| Profit (loss) for the period before taxes | 9903 | €128,887 | €18,543 | -€110,345 | -85.6% |
| Income taxes | 67/77 | €10,905 | €7,387 | -€3,519 | -32.3% |
| Profit (loss) for the period | 9904 | €117,982 | €11,156 | -€106,826 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €117,982 | €11,156 | -€106,826 | -90.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.