Conceptu'L: what changed
Two financial 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.
Conceptu'L
Largest movements
- Receivables within one year -€15,536
down €15,536 (-35.4%), from €43,936 to €28,401
of which Trade receivables: -€18,038
- Cash +€14,799
up €14,799 (+783%), from €1,891 to €16,690
mainly Receivables within one year (+€15,536) and Net result for the year (+€13,259)
- Tangible fixed assets +€778
up €778 (+132%), from €590 to €1,368
- Profit (loss) carried forward +€13,259
up €13,259, from -€5,840 to €7,419
- Trade debts -€8,962
down €8,962 (-65.7%), from €13,635 to €4,673
- Other debts -€7,504
down €7,504 (-51.0%), from €14,713 to €7,209
- Tax, wage and social debts +€3,197
up €3,197 (+70.7%), from €4,523 to €7,719
of which Taxes: +€3,197
- Gross operating margin +€22,934
up €22,934, from -€4,790 to €18,144
- Write-downs -€6,161
no longer reported in 2024 (was €6,161)
- Depreciation -€2,269
down €2,269 (-84.3%), from €2,691 to €422
- Taxes +€950
up €950 (+443%), from €214 to €1,164
- Other operating charges +€640
up €640 (+169%), from €378 to €1,018
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,638 | €46,636 | -€2 | 0.0% |
| Fixed assets | 21/28 | €660 | €1,438 | +€778 | +118% |
| Tangible fixed assets | 22/27 | €590 | €1,368 | +€778 | +132% |
| Furniture and vehicles | 24 | €590 | €1,368 | +€778 | +132% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €45,978 | €45,198 | -€780 | -1.7% |
| Amounts receivable within one year | 40/41 | €43,936 | €28,401 | -€15,536 | -35.4% |
| Trade receivables | 40 | €40,151 | €22,113 | -€18,038 | -44.9% |
| Other amounts receivable | 41 | €3,786 | €6,288 | +€2,502 | +66.1% |
| Cash at bank and in hand | 54/58 | €1,891 | €16,690 | +€14,799 | +783% |
| Deferred charges and accrued income | 490/1 | €151 | €108 | -€43 | -28.7% |
| Total equity and liabilities | 10/49 | €46,638 | €46,636 | -€2 | 0.0% |
| Equity | 10/15 | €13,429 | €26,688 | +€13,259 | +98.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €670 | €670 | = | 0.0% |
| Non-distributable reserves | 130/1 | €670 | €670 | = | 0.0% |
| Reserves not available under the articles | 1311 | €670 | €670 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,840 | €7,419 | +€13,259 | |
| Amounts payable | 17/49 | €33,209 | €19,948 | -€13,261 | -39.9% |
| Amounts payable within one year | 42/48 | €33,209 | €19,948 | -€13,261 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €339 | €347 | +€8 | +2.3% |
| Trade debts | 44 | €13,635 | €4,673 | -€8,962 | -65.7% |
| Suppliers | 440/4 | €13,635 | €4,673 | -€8,962 | -65.7% |
| Taxes, remuneration and social security | 45 | €4,523 | €7,719 | +€3,197 | +70.7% |
| Taxes | 450/3 | €2,603 | €5,799 | +€3,197 | +123% |
| Remuneration and social security | 454/9 | €1,920 | €1,920 | = | 0.0% |
| Other amounts payable | 47/48 | €14,713 | €7,209 | -€7,504 | -51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,691 | €422 | -€2,269 | -84.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,161 | - | -€6,161 | |
| Other operating charges | 640/8 | €378 | €1,018 | +€640 | +169% |
| Gross operating margin | 9900 | -€4,790 | €18,144 | +€22,934 | |
| Operating profit (loss) | 9901 | -€14,020 | €16,703 | +€30,723 | |
| Financial income | 75/76B | €355 | - | -€355 | |
| Recurring financial income | 75 | €355 | - | -€355 | |
| Financial charges | 65/66B | €2,524 | €2,280 | -€244 | -9.7% |
| Recurring financial charges | 65 | €2,524 | €2,280 | -€244 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,189 | €14,423 | +€30,612 | |
| Income taxes | 67/77 | €214 | €1,164 | +€950 | +443% |
| Profit (loss) for the period | 9904 | -€16,403 | €13,259 | +€29,662 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,403 | €13,259 | +€29,662 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.