CONZEPT: 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.
CONZEPT
Largest movements
- Receivables within one year -€2,293
down €2,293 (-22.5%), from €10,172 to €7,880
- Other debts -€1,803
no longer reported in 2025 (was €1,803)
- Trade debts -€531
no longer reported in 2025 (was €531)
- Profit (loss) carried forward +€133
up €133 (+0.6%), from -€23,865 to -€23,732
- Other operating charges -€3,889
no longer reported in 2025 (was €3,889)
- Gross operating margin +€307
up €307, from -€133 to €174
- Financial charges -€13
down €13 (-24.4%), from €54 to €41
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 | €10,257 | €8,056 | -€2,201 | -21.5% |
| Current assets | 29/58 | €10,257 | €8,056 | -€2,201 | -21.5% |
| Amounts receivable within one year | 40/41 | €10,172 | €7,880 | -€2,293 | -22.5% |
| Other amounts receivable | 41 | €10,172 | €7,880 | -€2,293 | -22.5% |
| Cash at bank and in hand | 54/58 | €85 | €176 | +€91 | +107.5% |
| Total equity and liabilities | 10/49 | €10,257 | €8,056 | -€2,201 | -21.5% |
| Equity | 10/15 | €7,923 | €8,056 | +€133 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,188 | €13,188 | = | 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% |
| Distributable reserves | 133 | €11,328 | €11,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,865 | -€23,732 | +€133 | +0.6% |
| Amounts payable | 17/49 | €2,334 | - | -€2,334 | |
| Amounts payable within one year | 42/48 | €2,334 | - | -€2,334 | |
| Trade debts | 44 | €531 | - | -€531 | |
| Suppliers | 440/4 | €531 | - | -€531 | |
| Other amounts payable | 47/48 | €1,803 | - | -€1,803 | |
| Other operating charges | 640/8 | €3,889 | - | -€3,889 | |
| Gross operating margin | 9900 | -€133 | €174 | +€307 | |
| Operating profit (loss) | 9901 | -€4,022 | €174 | +€4,196 | |
| Financial charges | 65/66B | €54 | €41 | -€13 | -24.4% |
| Recurring financial charges | 65 | €54 | €41 | -€13 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,076 | €133 | +€4,209 | |
| Profit (loss) for the period | 9904 | -€4,076 | €133 | +€4,209 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,076 | €133 | +€4,209 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.