Concepts Advice: 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.
Concepts Advice
Largest movements
- Cash -€30,610
down €30,610 (-31.7%), from €96,448 to €65,838
mainly Receivables within one year (-€30,077) and Tax, wage and social debts (-€1,741)
- Receivables within one year +€30,077
up €30,077 (+935.5%), from €3,215 to €33,292
of which Trade receivables: +€26,575
- Deferred charges and accrued income -€1,560
down €1,560 (-100.0%), from €1,560 to €0
- Tax, wage and social debts -€1,741
down €1,741 (-29.2%), from €5,959 to €4,219
of which Taxes: -€1,741
- Gross operating margin -€2,849
down €2,849 (-47.5%), from €5,994 to €3,145
- Depreciation +€469
up €469 (+179.5%), from €261 to €730
- Financial income +€329
up €329 (+22.0%), from €1,497 to €1,826
- Financial charges -€202
down €202 (-7.9%), from €2,557 to €2,355
- Other operating charges -€102
down €102 (-25.1%), from €407 to €305
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 | €102,746 | €100,771 | -€1,975 | -1.9% |
| Fixed assets | 21/28 | €1,523 | €1,641 | +€118 | +7.8% |
| Tangible fixed assets | 22/27 | €1,523 | €1,641 | +€118 | +7.8% |
| Furniture and vehicles | 24 | €1,523 | €1,641 | +€118 | +7.8% |
| Current assets | 29/58 | €101,223 | €99,130 | -€2,093 | -2.1% |
| Amounts receivable within one year | 40/41 | €3,215 | €33,292 | +€30,077 | +935.5% |
| Trade receivables | 40 | €0 | €26,575 | +€26,575 | |
| Other amounts receivable | 41 | €3,215 | €6,717 | +€3,502 | +108.9% |
| Cash at bank and in hand | 54/58 | €96,448 | €65,838 | -€30,610 | -31.7% |
| Deferred charges and accrued income | 490/1 | €1,560 | €0 | -€1,560 | -100.0% |
| Total equity and liabilities | 10/49 | €102,746 | €100,771 | -€1,975 | -1.9% |
| Equity | 10/15 | €93,875 | €94,059 | +€184 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,938 | €66,938 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €66,938 | €66,938 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,337 | €8,521 | +€184 | +2.2% |
| Amounts payable | 17/49 | €8,871 | €6,713 | -€2,159 | -24.3% |
| Amounts payable within one year | 42/48 | €8,871 | €6,713 | -€2,159 | -24.3% |
| Trade debts | 44 | €2,912 | €2,494 | -€418 | -14.4% |
| Suppliers | 440/4 | €2,912 | €2,494 | -€418 | -14.4% |
| Taxes, remuneration and social security | 45 | €5,959 | €4,219 | -€1,741 | -29.2% |
| Taxes | 450/3 | €5,959 | €4,219 | -€1,741 | -29.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €730 | +€469 | +179.5% |
| Other operating charges | 640/8 | €407 | €305 | -€102 | -25.1% |
| Gross operating margin | 9900 | €5,994 | €3,145 | -€2,849 | -47.5% |
| Operating profit (loss) | 9901 | €5,326 | €2,111 | -€3,215 | -60.4% |
| Financial income | 75/76B | €1,497 | €1,826 | +€329 | +22.0% |
| Recurring financial income | 75 | €1,497 | €1,826 | +€329 | +22.0% |
| Financial charges | 65/66B | €2,557 | €2,355 | -€202 | -7.9% |
| Recurring financial charges | 65 | €2,557 | €2,355 | -€202 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €4,266 | €1,582 | -€2,684 | -62.9% |
| Income taxes | 67/77 | €1,437 | €1,398 | -€39 | -2.7% |
| Profit (loss) for the period | 9904 | €2,829 | €184 | -€2,645 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,829 | €184 | -€2,645 | -93.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.