ConceptPool: 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.
ConceptPool
Largest movements
- Receivables within one year -€9,789
down €9,789 (-44.3%), from €22,079 to €12,290
of which Trade receivables: -€9,951
- Tangible fixed assets +€9,236
new in 2025: €9,236
of which Plant, machinery and equipment: +€5,557
- Deferred charges and accrued income +€2,629
up €2,629 (+41.1%), from €6,396 to €9,025
- Cash -€441
down €441 (-5.6%), from €7,846 to €7,405
mainly Other debts (-€11,932) and Investment in fixed assets (net) (-€10,460)
- Debts after one year +€20,722
new in 2025: €20,722
- Other debts -€11,932
down €11,932 (-24.4%), from €48,842 to €36,910
- Tax, wage and social debts -€8,837
down €8,837 (-75.6%), from €11,688 to €2,850
- Profit (loss) carried forward -€6,027
down €6,027 (-3.1%), from -€196,000 to -€202,027
- Current portion of long-term debt +€5,648
up €5,648 (+7.1%), from €80,000 to €85,648
- Gross operating margin +€58,211
up €58,211, from -€9,116 to €49,095
- Taxes -€5,433
down €5,433 (-95.8%), from €5,671 to €237
- Financial charges +€2,341
up €2,341 (+69.0%), from €3,393 to €5,733
- Other operating charges +€2,111
up €2,111 (+4.6%), from €45,971 to €48,082
- Depreciation +€1,224
new in 2025: €1,224
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 | €37,371 | €39,006 | +€1,635 | +4.4% |
| Fixed assets | 21/28 | €1,050 | €10,286 | +€9,236 | +879.6% |
| Tangible fixed assets | 22/27 | - | €9,236 | +€9,236 | |
| Plant, machinery and equipment | 23 | - | €5,557 | +€5,557 | |
| Furniture and vehicles | 24 | - | €3,678 | +€3,678 | |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €36,321 | €28,720 | -€7,601 | -20.9% |
| Amounts receivable within one year | 40/41 | €22,079 | €12,290 | -€9,789 | -44.3% |
| Trade receivables | 40 | €21,449 | €11,498 | -€9,951 | -46.4% |
| Other amounts receivable | 41 | €630 | €792 | +€162 | +25.7% |
| Cash at bank and in hand | 54/58 | €7,846 | €7,405 | -€441 | -5.6% |
| Deferred charges and accrued income | 490/1 | €6,396 | €9,025 | +€2,629 | +41.1% |
| Total equity and liabilities | 10/49 | €37,371 | €39,006 | +€1,635 | +4.4% |
| Equity | 10/15 | -€135,140 | -€141,167 | -€6,027 | -4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,260 | €42,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €42,260 | €42,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€196,000 | -€202,027 | -€6,027 | -3.1% |
| Amounts payable | 17/49 | €172,510 | €180,172 | +€7,662 | +4.4% |
| Amounts payable after more than one year | 17 | - | €20,722 | +€20,722 | |
| Financial debts | 170/4 | - | €20,722 | +€20,722 | |
| Amounts payable within one year | 42/48 | €152,497 | €139,406 | -€13,092 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €80,000 | €85,648 | +€5,648 | +7.1% |
| Financial debts | 43 | €1,658 | €1,728 | +€70 | +4.2% |
| Credit institutions | 430/8 | €1,658 | €1,728 | +€70 | +4.2% |
| Trade debts | 44 | €10,309 | €12,270 | +€1,960 | +19.0% |
| Suppliers | 440/4 | €10,309 | €12,270 | +€1,960 | +19.0% |
| Taxes, remuneration and social security | 45 | €11,688 | €2,850 | -€8,837 | -75.6% |
| Taxes | 450/3 | €11,688 | €2,850 | -€8,837 | -75.6% |
| Other amounts payable | 47/48 | €48,842 | €36,910 | -€11,932 | -24.4% |
| Accrued charges and deferred income | 492/3 | €20,013 | €20,044 | +€31 | +0.2% |
| Non-recurring operating income | 76A | - | €36 | +€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,224 | +€1,224 | |
| Other operating charges | 640/8 | €45,971 | €48,082 | +€2,111 | +4.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€9,116 | €49,095 | +€58,211 | |
| Operating profit (loss) | 9901 | -€55,087 | -€211 | +€54,876 | +99.6% |
| Financial income | 75/76B | €1,154 | €154 | -€1,000 | -86.6% |
| Recurring financial income | 75 | €1,154 | €154 | -€1,000 | -86.6% |
| Financial charges | 65/66B | €3,393 | €5,733 | +€2,341 | +69.0% |
| Recurring financial charges | 65 | €3,393 | €5,733 | +€2,341 | +69.0% |
| Profit (loss) for the period before taxes | 9903 | -€57,325 | -€5,790 | +€51,536 | +89.9% |
| Income taxes | 67/77 | €5,671 | €237 | -€5,433 | -95.8% |
| Profit (loss) for the period | 9904 | -€62,996 | -€6,027 | +€56,969 | +90.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,996 | -€6,027 | +€56,969 | +90.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.