CONSEPT BOUWGROEP: 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.
CONSEPT BOUWGROEP
Largest movements
- Receivables within one year +€130,934
up €130,934 (+1,777%), from €7,369 to €138,303
- Tangible fixed assets -€21,598
down €21,598 (-75.8%), from €28,488 to €6,891
of which Furniture and vehicles: -€20,942
- Stocks and contracts +€13,228
up €13,228 (+1.8%), from €728,088 to €741,316
- Reserves +€98,736
up €98,736 (+16.1%), from €613,797 to €712,533
- Tax, wage and social debts +€39,135
up €39,135, from €0 to €39,135
- Other debts -€20,721
down €20,721 (-73.6%), from €28,143 to €7,422
- Gross operating margin -€90,643
down €90,643 (-33.6%), from €269,561 to €178,918
- Taxes -€17,597
down €17,597 (-27.1%), from €64,950 to €47,353
- Financial charges +€7,349
up €7,349 (+1,199%), from €613 to €7,962
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 | €831,432 | €946,018 | +€114,587 | +13.8% |
| Fixed assets | 21/28 | €28,488 | €6,891 | -€21,598 | -75.8% |
| Tangible fixed assets | 22/27 | €28,488 | €6,891 | -€21,598 | -75.8% |
| Plant, machinery and equipment | 23 | €854 | €198 | -€656 | -76.8% |
| Furniture and vehicles | 24 | €27,634 | €6,693 | -€20,942 | -75.8% |
| Current assets | 29/58 | €802,943 | €939,128 | +€136,184 | +17.0% |
| Stocks and contracts in progress | 3 | €728,088 | €741,316 | +€13,228 | +1.8% |
| Contracts in progress | 37 | €728,088 | €741,316 | +€13,228 | +1.8% |
| Amounts receivable within one year | 40/41 | €7,369 | €138,303 | +€130,934 | +1,777% |
| Other amounts receivable | 41 | €7,369 | €138,303 | +€130,934 | +1,777% |
| Cash at bank and in hand | 54/58 | €64,341 | €59,509 | -€4,832 | -7.5% |
| Deferred charges and accrued income | 490/1 | €3,146 | €0 | -€3,146 | -100% |
| Total equity and liabilities | 10/49 | €831,432 | €946,018 | +€114,587 | +13.8% |
| Equity | 10/15 | €651,797 | €750,533 | +€98,736 | +15.1% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €613,797 | €712,533 | +€98,736 | +16.1% |
| Distributable reserves | 133 | €613,797 | €712,533 | +€98,736 | +16.1% |
| Amounts payable | 17/49 | €179,635 | €195,485 | +€15,850 | +8.8% |
| Amounts payable within one year | 42/48 | €179,635 | €195,485 | +€15,850 | +8.8% |
| Trade debts | 44 | €20,914 | €18,349 | -€2,564 | -12.3% |
| Suppliers | 440/4 | €20,914 | €18,349 | -€2,564 | -12.3% |
| Advances received on contracts in progress | 46 | €130,579 | €130,579 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | €39,135 | +€39,135 | |
| Taxes | 450/3 | €0 | €39,135 | +€39,135 | |
| Other amounts payable | 47/48 | €28,143 | €7,422 | -€20,721 | -73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,795 | €24,353 | -€2,443 | -9.1% |
| Other operating charges | 640/8 | €449 | €515 | +€65 | +14.6% |
| Gross operating margin | 9900 | €269,561 | €178,918 | -€90,643 | -33.6% |
| Operating profit (loss) | 9901 | €242,316 | €154,051 | -€88,265 | -36.4% |
| Financial income | 75/76B | €500 | €0 | -€500 | -100% |
| Recurring financial income | 75 | €500 | €0 | -€500 | -100% |
| Financial charges | 65/66B | €613 | €7,962 | +€7,349 | +1,199% |
| Recurring financial charges | 65 | €613 | €7,962 | +€7,349 | +1,199% |
| Profit (loss) for the period before taxes | 9903 | €242,203 | €146,089 | -€96,114 | -39.7% |
| Income taxes | 67/77 | €64,950 | €47,353 | -€17,597 | -27.1% |
| Profit (loss) for the period | 9904 | €177,254 | €98,736 | -€78,518 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €177,254 | €98,736 | -€78,518 | -44.3% |
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 1 November 2026 via checked.be.