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 +€37,582
up €37,582 (+69.5%), from €54,106 to €91,688
- Receivables after one year -€30,000
down €30,000 (-60.0%), from €50,000 to €20,000
- Receivables within one year +€22,385
up €22,385 (+61.9%), from €36,166 to €58,552
of which Other amounts receivable: +€21,550
- Tangible fixed assets +€8,222
up €8,222 (+189.9%), from €4,330 to €12,552
of which Furniture and vehicles: +€9,355
- Reserves +€35,328
up €35,328 (+21.8%), from €162,308 to €197,636
of which Distributable reserves: +€37,188
- Contributions +€1,860
up €1,860 (+30.0%), from €6,200 to €8,060
- Depreciation +€4,690
up €4,690 (+383.8%), from €1,222 to €5,911
- Taxes +€3,561
up €3,561 (+83.7%), from €4,253 to €7,815
- Gross operating margin -€2,436
down €2,436 (-19.3%), from €12,621 to €10,185
- Other operating charges +€1,997
up €1,997 (+56.4%), from €3,538 to €5,535
- Financial income +€658
up €658 (+1.9%), from €34,100 to €34,758
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,893 | €183,944 | +€37,051 | +25.2% |
| Fixed assets | 21/28 | €4,330 | €12,552 | +€8,222 | +189.9% |
| Tangible fixed assets | 22/27 | €4,330 | €12,552 | +€8,222 | +189.9% |
| Plant, machinery and equipment | 23 | €2,623 | €1,720 | -€902 | -34.4% |
| Furniture and vehicles | 24 | €1,217 | €10,572 | +€9,355 | +768.7% |
| Other tangible fixed assets | 26 | €491 | €260 | -€231 | -47.1% |
| Current assets | 29/58 | €142,562 | €171,391 | +€28,829 | +20.2% |
| Amounts receivable after more than one year | 29 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Other amounts receivable | 291 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Amounts receivable within one year | 40/41 | €36,166 | €58,552 | +€22,385 | +61.9% |
| Trade receivables | 40 | €13,310 | €14,146 | +€836 | +6.3% |
| Other amounts receivable | 41 | €22,856 | €44,406 | +€21,550 | +94.3% |
| Cash at bank and in hand | 54/58 | €54,106 | €91,688 | +€37,582 | +69.5% |
| Deferred charges and accrued income | 490/1 | €2,290 | €1,152 | -€1,138 | -49.7% |
| Total equity and liabilities | 10/49 | €146,893 | €183,944 | +€37,051 | +25.2% |
| Equity | 10/15 | €127,145 | €164,333 | +€37,188 | +29.2% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €162,308 | €197,636 | +€35,328 | +21.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €160,448 | €197,636 | +€37,188 | +23.2% |
| Profit (loss) carried forward | 14 | -€41,363 | -€41,363 | = | 0.0% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €4,748 | €4,611 | -€137 | -2.9% |
| Amounts payable within one year | 42/48 | €4,748 | €4,611 | -€137 | -2.9% |
| Trade debts | 44 | €1,366 | €784 | -€583 | -42.7% |
| Suppliers | 440/4 | €1,366 | €784 | -€583 | -42.7% |
| Taxes, remuneration and social security | 45 | €3,382 | €3,827 | +€446 | +13.2% |
| Taxes | 450/3 | €3,382 | €3,827 | +€446 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,222 | €5,911 | +€4,690 | +383.8% |
| Other operating charges | 640/8 | €3,538 | €5,535 | +€1,997 | +56.4% |
| Non-recurring operating charges | 66A | - | €3,550 | +€3,550 | |
| Gross operating margin | 9900 | €12,621 | €10,185 | -€2,436 | -19.3% |
| Operating profit (loss) | 9901 | €7,861 | -€4,811 | -€12,672 | |
| Financial income | 75/76B | €34,100 | €34,758 | +€658 | +1.9% |
| Recurring financial income | 75 | €34,100 | €34,758 | +€658 | +1.9% |
| Financial charges | 65/66B | €79 | €166 | +€88 | +111.8% |
| Recurring financial charges | 65 | €79 | €166 | +€88 | +111.8% |
| Profit (loss) for the period before taxes | 9903 | €41,882 | €29,780 | -€12,102 | -28.9% |
| Income taxes | 67/77 | €4,253 | €7,815 | +€3,561 | +83.7% |
| Profit (loss) for the period | 9904 | €37,629 | €21,966 | -€15,663 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,629 | €21,966 | -€15,663 | -41.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.