CONCERTUM: what changed
CONCERTUM
Largest movements
- Receivables within one year -€101,255
down €101,255 (-43.5%), from €232,739 to €131,484
of which Trade receivables: -€99,030
- Cash +€17,745
up €17,745 (+18.7%), from €95,018 to €112,763
mainly Receivables within one year (+€101,255) and Other debts (+€4,562)
- Trade debts -€66,098
down €66,098 (-26.6%), from €248,466 to €182,368
- Advances received -€26,287
down €26,287 (-62.0%), from €42,380 to €16,093
- Other debts +€4,562
up €4,562 (+34.8%), from €13,127 to €17,689
- Profit (loss) carried forward +€3,918
up €3,918 (+26.8%), from €14,635 to €18,553
- Gross operating margin +€712
up €712 (+14.4%), from €4,944 to €5,656
- Taxes +€483
up €483 (+43.9%), from €1,100 to €1,583
- Financial charges -€357
down €357 (-69.7%), from €513 to €156
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €327,757 | €244,247 | -€83,510 | -25.5% |
| Current assets | 29/58 | €327,757 | €244,247 | -€83,510 | -25.5% |
| Amounts receivable within one year | 40/41 | €232,739 | €131,484 | -€101,255 | -43.5% |
| Trade receivables | 40 | €217,231 | €118,201 | -€99,030 | -45.6% |
| Other amounts receivable | 41 | €15,508 | €13,283 | -€2,226 | -14.4% |
| Cash at bank and in hand | 54/58 | €95,018 | €112,763 | +€17,745 | +18.7% |
| Total equity and liabilities | 10/49 | €327,757 | €244,247 | -€83,510 | -25.5% |
| Equity | 10/15 | €22,695 | €26,613 | +€3,918 | +17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,635 | €18,553 | +€3,918 | +26.8% |
| Amounts payable | 17/49 | €305,062 | €217,634 | -€87,428 | -28.7% |
| Amounts payable within one year | 42/48 | €305,062 | €217,634 | -€87,428 | -28.7% |
| Trade debts | 44 | €248,466 | €182,368 | -€66,098 | -26.6% |
| Suppliers | 440/4 | €248,466 | €182,368 | -€66,098 | -26.6% |
| Advances received on contracts in progress | 46 | €42,380 | €16,093 | -€26,287 | -62.0% |
| Taxes, remuneration and social security | 45 | €1,089 | €1,483 | +€395 | +36.3% |
| Taxes | 450/3 | €1,089 | €1,483 | +€395 | +36.3% |
| Other amounts payable | 47/48 | €13,127 | €17,689 | +€4,562 | +34.8% |
| Gross operating margin | 9900 | €4,944 | €5,656 | +€712 | +14.4% |
| Operating profit (loss) | 9901 | €4,944 | €5,656 | +€712 | +14.4% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €513 | €156 | -€357 | -69.7% |
| Recurring financial charges | 65 | €513 | €156 | -€357 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €4,453 | €5,501 | +€1,048 | +23.5% |
| Income taxes | 67/77 | €1,100 | €1,583 | +€483 | +43.9% |
| Profit (loss) for the period | 9904 | €3,353 | €3,918 | +€565 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,353 | €3,918 | +€565 | +16.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.