CONCEPTZONE: 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.
CONCEPTZONE
Largest movements
- Cash -€141
down €141 (-6.5%), from €2,174 to €2,032
mainly Trade debts (-€1,050)
- Trade debts -€1,050
down €1,050 (-65.0%), from €1,615 to €566
- Other debts +€677
up €677 (+1.5%), from €45,598 to €46,275
- Profit (loss) carried forward +€231
up €231 (+0.3%), from -€88,640 to -€88,409
- Gross operating margin +€932
up €932, from -€560 to €372
- Other operating charges -€348
down €348 (-100.0%), from €348 to €0
- Financial charges -€39
down €39 (-21.6%), from €180 to €141
- Financial income -€25
down €25 (-100.0%), from €25 to €0
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 | €2,174 | €2,032 | -€141 | -6.5% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €2,174 | €2,032 | -€141 | -6.5% |
| Cash at bank and in hand | 54/58 | €2,174 | €2,032 | -€141 | -6.5% |
| Total equity and liabilities | 10/49 | €2,174 | €2,032 | -€141 | -6.5% |
| Equity | 10/15 | -€45,040 | -€44,809 | +€231 | +0.5% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,640 | -€88,409 | +€231 | +0.3% |
| Amounts payable | 17/49 | €47,213 | €46,841 | -€372 | -0.8% |
| Amounts payable within one year | 42/48 | €47,213 | €46,841 | -€372 | -0.8% |
| Trade debts | 44 | €1,615 | €566 | -€1,050 | -65.0% |
| Suppliers | 440/4 | €1,615 | €566 | -€1,050 | -65.0% |
| Other amounts payable | 47/48 | €45,598 | €46,275 | +€677 | +1.5% |
| Other operating charges | 640/8 | €348 | €0 | -€348 | -100.0% |
| Gross operating margin | 9900 | -€560 | €372 | +€932 | |
| Operating profit (loss) | 9901 | -€908 | €372 | +€1,280 | |
| Financial income | 75/76B | €25 | €0 | -€25 | -100.0% |
| Recurring financial income | 75 | €25 | €0 | -€25 | -100.0% |
| Financial charges | 65/66B | €180 | €141 | -€39 | -21.6% |
| Recurring financial charges | 65 | €180 | €141 | -€39 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,063 | €231 | +€1,294 | |
| Profit (loss) for the period | 9904 | -€1,063 | €231 | +€1,294 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,063 | €231 | +€1,294 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.