CONCEPTUEEL: 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.
CONCEPTUEEL
Largest movements
- Cash +€36,280
up €36,280 (+10.6%), from €342,610 to €378,890
mainly Other debts (+€41,091) and Net result for the year (+€36,829)
- Receivables within one year -€19,595
down €19,595 (-89.7%), from €21,846 to €2,251
of which Trade receivables: -€19,166
- Tangible fixed assets -€6,043
down €6,043 (-23.3%), from €25,933 to €19,889
of which Land and buildings: -€4,830
- Other debts +€41,091
up €41,091 (+2475.7%), from €1,660 to €42,751
- Reserves -€36,529
down €36,529 (-13.4%), from €273,179 to €236,650
of which Distributable reserves: -€36,529
- Tax, wage and social debts +€12,409
up €12,409 (+234.6%), from €5,289 to €17,698
of which Taxes: +€12,409
- Gross operating margin +€63,016
up €63,016, from -€7,244 to €55,772
- Taxes +€13,365
up €13,365 (+8711.7%), from €153 to €13,518
- Financial income +€1,305
up €1,305 (+67.2%), from €1,943 to €3,248
- Depreciation +€731
up €731 (+10.7%), from €6,819 to €7,550
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 | €390,389 | €405,836 | +€15,448 | +4.0% |
| Fixed assets | 21/28 | €25,933 | €22,889 | -€3,043 | -11.7% |
| Tangible fixed assets | 22/27 | €25,933 | €19,889 | -€6,043 | -23.3% |
| Land and buildings | 22 | €16,169 | €11,338 | -€4,830 | -29.9% |
| Furniture and vehicles | 24 | €9,764 | €8,551 | -€1,213 | -12.4% |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €364,456 | €382,947 | +€18,491 | +5.1% |
| Amounts receivable within one year | 40/41 | €21,846 | €2,251 | -€19,595 | -89.7% |
| Trade receivables | 40 | €21,417 | €2,251 | -€19,166 | -89.5% |
| Other amounts receivable | 41 | €429 | €0 | -€429 | -100.0% |
| Cash at bank and in hand | 54/58 | €342,610 | €378,890 | +€36,280 | +10.6% |
| Deferred charges and accrued income | 490/1 | €0 | €1,806 | +€1,806 | |
| Total equity and liabilities | 10/49 | €390,389 | €405,836 | +€15,448 | +4.0% |
| Equity | 10/15 | €381,082 | €345,382 | -€35,700 | -9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €273,179 | €236,650 | -€36,529 | -13.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €271,319 | €234,790 | -€36,529 | -13.5% |
| Profit (loss) carried forward | 14 | €101,703 | €102,532 | +€829 | +0.8% |
| Amounts payable | 17/49 | €9,307 | €60,455 | +€51,148 | +549.6% |
| Amounts payable within one year | 42/48 | €9,307 | €60,455 | +€51,148 | +549.6% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €2,358 | €0 | -€2,358 | -100.0% |
| Suppliers | 440/4 | €2,358 | €0 | -€2,358 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,289 | €17,698 | +€12,409 | +234.6% |
| Taxes | 450/3 | €2,235 | €14,644 | +€12,409 | +555.1% |
| Remuneration and social security | 454/9 | €3,053 | €3,053 | = | 0.0% |
| Other amounts payable | 47/48 | €1,660 | €42,751 | +€41,091 | +2475.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,819 | €7,550 | +€731 | +10.7% |
| Other operating charges | 640/8 | €299 | €844 | +€545 | +182.7% |
| Gross operating margin | 9900 | -€7,244 | €55,772 | +€63,016 | |
| Operating profit (loss) | 9901 | -€14,362 | €47,378 | +€61,740 | |
| Financial income | 75/76B | €1,943 | €3,248 | +€1,305 | +67.2% |
| Recurring financial income | 75 | €1,943 | €3,248 | +€1,305 | +67.2% |
| Financial charges | 65/66B | €389 | €279 | -€109 | -28.2% |
| Recurring financial charges | 65 | €389 | €279 | -€109 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,807 | €50,347 | +€63,155 | |
| Income taxes | 67/77 | €153 | €13,518 | +€13,365 | +8711.7% |
| Profit (loss) for the period | 9904 | -€12,961 | €36,829 | +€49,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,961 | €36,829 | +€49,790 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.