CP CONCEPT: 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.
CP CONCEPT
Largest movements
- Cash -€5,440
down €5,440 (-43.9%), from €12,404 to €6,964
mainly Net result for the year (-€85,075) and Trade debts (-€1,781)
- Tangible fixed assets -€4,499
down €4,499 (-10.5%), from €42,686 to €38,187
- Receivables within one year -€2,052
down €2,052 (-92.3%), from €2,224 to €172
of which Trade receivables: -€2,054
- Profit (loss) carried forward -€85,075
down €85,075 (-7.7%), from -€1.1m to -€1.2m
- Other debts +€74,080
up €74,080 (+9.7%), from €760,677 to €834,757
- Trade debts -€1,781
down €1,781 (-62.9%), from €2,830 to €1,048
- Provisions +€18,585
up €18,585 (+26.5%), from €70,002 to €88,588
- Gross operating margin -€15,350
down €15,350 (-27.9%), from €55,038 to €39,688
- Financial charges -€4,067
down €4,067 (-12.5%), from €32,593 to €28,525
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 | €82,180 | €69,404 | -€12,776 | -15.5% |
| Fixed assets | 21/28 | €42,686 | €38,187 | -€4,499 | -10.5% |
| Tangible fixed assets | 22/27 | €42,686 | €38,187 | -€4,499 | -10.5% |
| Land and buildings | 22 | €42,686 | €38,187 | -€4,499 | -10.5% |
| Current assets | 29/58 | €39,494 | €31,217 | -€8,278 | -21.0% |
| Amounts receivable within one year | 40/41 | €2,224 | €172 | -€2,052 | -92.3% |
| Trade receivables | 40 | €2,054 | - | -€2,054 | |
| Other amounts receivable | 41 | €170 | €172 | +€2 | +1.0% |
| Cash at bank and in hand | 54/58 | €12,404 | €6,964 | -€5,440 | -43.9% |
| Deferred charges and accrued income | 490/1 | €24,867 | €24,081 | -€785 | -3.2% |
| Total equity and liabilities | 10/49 | €82,180 | €69,404 | -€12,776 | -15.5% |
| Equity | 10/15 | -€1,076,874 | -€1,161,949 | -€85,075 | -7.9% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Capital | 10 | €24,789 | €24,789 | = | 0.0% |
| Issued capital | 100 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €561 | €561 | = | 0.0% |
| Non-distributable reserves | 130/1 | €561 | €561 | = | 0.0% |
| Legal reserve | 130 | €561 | €561 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,102,224 | -€1,187,299 | -€85,075 | -7.7% |
| Provisions and deferred taxes | 16 | €394,847 | €394,847 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €394,847 | €394,847 | = | 0.0% |
| Other liabilities and charges | 164/5 | €394,847 | €394,847 | = | 0.0% |
| Amounts payable | 17/49 | €764,207 | €836,506 | +€72,299 | +9.5% |
| Amounts payable within one year | 42/48 | €763,507 | €835,806 | +€72,299 | +9.5% |
| Trade debts | 44 | €2,830 | €1,048 | -€1,781 | -62.9% |
| Suppliers | 440/4 | €2,830 | €1,048 | -€1,781 | -62.9% |
| Other amounts payable | 47/48 | €760,677 | €834,757 | +€74,080 | +9.7% |
| Accrued charges and deferred income | 492/3 | €700 | €700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,364 | €4,499 | +€135 | +3.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €70,002 | €88,588 | +€18,585 | +26.5% |
| Other operating charges | 640/8 | €3,134 | €3,152 | +€18 | +0.6% |
| Gross operating margin | 9900 | €55,038 | €39,688 | -€15,350 | -27.9% |
| Operating profit (loss) | 9901 | -€22,462 | -€56,550 | -€34,088 | -151.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €32,593 | €28,525 | -€4,067 | -12.5% |
| Recurring financial charges | 65 | €32,593 | €28,525 | -€4,067 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€55,055 | -€85,075 | -€30,020 | -54.5% |
| Profit (loss) for the period | 9904 | -€55,055 | -€85,075 | -€30,020 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,055 | -€85,075 | -€30,020 | -54.5% |
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 3 October 2026 via checked.be.