CONCEPTZ: 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.
CONCEPTZ
Largest movements
- Cash -€41,989
down €41,989 (-13.2%), from €317,146 to €275,157
mainly Contributions, distributions and other (-€130,000) and Other debts (-€95,000)
- Receivables within one year +€12,564
up €12,564 (+17.8%), from €70,637 to €83,201
of which Trade receivables: +€16,672
- Deferred charges and accrued income +€7,745
up €7,745 (+174%), from €4,458 to €12,204
- Other debts -€95,000
down €95,000 (-42.2%), from €225,000 to €130,000
- Tax, wage and social debts +€67,225
up €67,225 (+102%), from €66,087 to €133,312
of which Taxes: +€56,575
- Trade debts +€6,027
up €6,027 (+392%), from €1,536 to €7,563
- Turnover -€227,446
down €227,446 (-21.7%), from €1.0m to €822,341
- Staff costs -€48,326
down €48,326 (-8.8%), from €551,518 to €503,192
- Taxes -€27,461
down €27,461 (-31.8%), from €86,410 to €58,949
- Other operating income +€21,652
up €21,652 (+1,318%), from €1,643 to €23,295
- Services and other goods +€15,915
up €15,915 (+11.9%), from €133,313 to €149,228
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.
Derived cash bridge
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 | €395,549 | €375,676 | -€19,873 | -5.0% |
| Fixed assets | 21/28 | €3,308 | €5,114 | +€1,806 | +54.6% |
| Tangible fixed assets | 22/27 | €3,308 | €5,114 | +€1,806 | +54.6% |
| Furniture and vehicles | 24 | €3,308 | €5,114 | +€1,806 | +54.6% |
| Current assets | 29/58 | €392,241 | €370,562 | -€21,679 | -5.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €70,637 | €83,201 | +€12,564 | +17.8% |
| Trade receivables | 40 | €54,201 | €70,873 | +€16,672 | +30.8% |
| Other amounts receivable | 41 | €16,436 | €12,328 | -€4,108 | -25.0% |
| Cash at bank and in hand | 54/58 | €317,146 | €275,157 | -€41,989 | -13.2% |
| Deferred charges and accrued income | 490/1 | €4,458 | €12,204 | +€7,745 | +174% |
| Total equity and liabilities | 10/49 | €395,549 | €375,676 | -€19,873 | -5.0% |
| Equity | 10/15 | €102,925 | €104,800 | +€1,875 | +1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,725 | €36,600 | +€1,875 | +5.4% |
| Amounts payable | 17/49 | €292,624 | €270,876 | -€21,748 | -7.4% |
| Amounts payable within one year | 42/48 | €292,624 | €270,876 | -€21,748 | -7.4% |
| Trade debts | 44 | €1,536 | €7,563 | +€6,027 | +392% |
| Suppliers | 440/4 | €1,536 | €7,563 | +€6,027 | +392% |
| Taxes, remuneration and social security | 45 | €66,087 | €133,312 | +€67,225 | +102% |
| Taxes | 450/3 | €12,777 | €69,353 | +€56,575 | +443% |
| Remuneration and social security | 454/9 | €53,310 | €63,960 | +€10,650 | +20.0% |
| Other amounts payable | 47/48 | €225,000 | €130,000 | -€95,000 | -42.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €1,051,430 | €870,731 | -€180,699 | -17.2% |
| Turnover | 70 | €1,049,787 | €822,341 | -€227,446 | -21.7% |
| Other operating income | 74 | €1,643 | €23,295 | +€21,652 | +1,318% |
| Non-recurring operating income | 76A | - | €25,095 | +€25,095 | |
| Operating charges | 60/66A | €732,946 | €672,888 | -€60,058 | -8.2% |
| Goods for resale, raw materials and consumables | 60 | - | €274 | +€274 | |
| Purchases | 600/8 | - | €274 | +€274 | |
| Services and other goods | 61 | €133,313 | €149,228 | +€15,915 | +11.9% |
| Remuneration, social security and pensions | 62 | €551,518 | €503,192 | -€48,326 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5 | €741 | +€736 | +16,285% |
| Other operating charges | 640/8 | €5,282 | €1,682 | -€3,600 | -68.2% |
| Non-recurring operating charges | 66A | €42,829 | €17,772 | -€25,057 | -58.5% |
| Operating profit (loss) | 9901 | €318,484 | €197,843 | -€120,641 | -37.9% |
| Financial income | 75/76B | - | €293 | +€293 | |
| Recurring financial income | 75 | - | €293 | +€293 | |
| Income from financial fixed assets | 750 | - | €0 | = | |
| Income from current assets | 751 | - | €0 | = | |
| Other financial income | 752/9 | - | €293 | +€293 | |
| Financial charges | 65/66B | €7,863 | €7,312 | -€551 | -7.0% |
| Recurring financial charges | 65 | €7,863 | €7,312 | -€551 | -7.0% |
| Debt charges | 650 | €7,792 | €6,984 | -€809 | -10.4% |
| Other financial charges | 652/9 | €71 | €328 | +€257 | +363% |
| Profit (loss) for the period before taxes | 9903 | €310,621 | €190,824 | -€119,797 | -38.6% |
| Income taxes | 67/77 | €86,410 | €58,949 | -€27,461 | -31.8% |
| Taxes | 670/3 | €86,410 | €58,949 | -€27,461 | -31.8% |
| Profit (loss) for the period | 9904 | €224,211 | €131,875 | -€92,336 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €224,211 | €131,875 | -€92,336 | -41.2% |
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 25 October 2026 via checked.be.