CONCEPTRESTO: 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.
CONCEPTRESTO
Largest movements
- Cash -€23,989
down €23,989 (-97.5%), from €24,603 to €614
mainly Trade debts (-€25,044) and Other debts (-€17,170)
- Receivables within one year -€1,996
down €1,996 (-1.9%), from €102,403 to €100,407
of which Other amounts receivable: -€2,043
- Trade debts -€25,044
no longer reported in 2025 (was €25,044)
- Other debts -€17,170
no longer reported in 2025 (was €17,170)
- Profit (loss) carried forward +€9,285
up €9,285 (+15.7%), from €59,063 to €68,348
- Tax, wage and social debts +€6,944
up €6,944 (+97.4%), from €7,129 to €14,073
- Gross operating margin -€53,103
down €53,103 (-80.4%), from €66,019 to €12,916
- Financial charges -€11,262
down €11,262 (-99.3%), from €11,338 to €76
- Taxes -€2,909
down €2,909 (-46.3%), from €6,289 to €3,380
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 | €127,006 | €101,021 | -€25,985 | -20.5% |
| Current assets | 29/58 | €127,006 | €101,021 | -€25,985 | -20.5% |
| Amounts receivable within one year | 40/41 | €102,403 | €100,407 | -€1,996 | -1.9% |
| Trade receivables | 40 | - | €47 | +€47 | |
| Other amounts receivable | 41 | €102,403 | €100,360 | -€2,043 | -2.0% |
| Cash at bank and in hand | 54/58 | €24,603 | €614 | -€23,989 | -97.5% |
| Total equity and liabilities | 10/49 | €127,006 | €101,021 | -€25,985 | -20.5% |
| Equity | 10/15 | €77,663 | €86,948 | +€9,285 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,063 | €68,348 | +€9,285 | +15.7% |
| Amounts payable | 17/49 | €49,343 | €14,073 | -€35,270 | -71.5% |
| Amounts payable within one year | 42/48 | €49,343 | €14,073 | -€35,270 | -71.5% |
| Trade debts | 44 | €25,044 | - | -€25,044 | |
| Suppliers | 440/4 | €25,044 | - | -€25,044 | |
| Taxes, remuneration and social security | 45 | €7,129 | €14,073 | +€6,944 | +97.4% |
| Taxes | 450/3 | €7,129 | €14,073 | +€6,944 | +97.4% |
| Other amounts payable | 47/48 | €17,170 | - | -€17,170 | |
| Other operating charges | 640/8 | - | €175 | +€175 | |
| Non-recurring operating charges | 66A | €1,568 | - | -€1,568 | |
| Gross operating margin | 9900 | €66,019 | €12,916 | -€53,103 | -80.4% |
| Operating profit (loss) | 9901 | €64,451 | €12,741 | -€51,710 | -80.2% |
| Financial charges | 65/66B | €11,338 | €76 | -€11,262 | -99.3% |
| Recurring financial charges | 65 | €11,338 | €76 | -€11,262 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | €53,113 | €12,665 | -€40,448 | -76.2% |
| Income taxes | 67/77 | €6,289 | €3,380 | -€2,909 | -46.3% |
| Profit (loss) for the period | 9904 | €46,824 | €9,285 | -€37,539 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,824 | €9,285 | -€37,539 | -80.2% |
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 4 October 2026 via checked.be.