CP Concept SPRLU: 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.
CP Concept SPRLU
Largest movements
- Receivables within one year -€42,663
down €42,663 (-69.0%), from €61,834 to €19,171
of which Trade receivables: -€35,074
- Cash +€7,854
new in 2025: €7,854
- Other debts -€57,678
down €57,678 (-89.9%), from €64,136 to €6,458
- Profit (loss) carried forward +€31,327
up €31,327 (+64.2%), from -€48,762 to -€17,435
- Debts after one year -€5,168
no longer reported in 2025 (was €5,168)
- Current portion of long-term debt -€4,967
no longer reported in 2025 (was €4,967)
- Trade debts +€1,927
up €1,927 (+21.9%), from €8,789 to €10,716
- Turnover +€39,161
up €39,161 (+350%), from €11,200 to €50,361
- Gross operating margin +€32,191
up €32,191, from -€11,651 to €20,540
- Taxes +€11,159
new in 2025: €11,159
- Purchases and services +€6,970
up €6,970 (+30.5%), from €22,851 to €29,820
- Depreciation -€5,044
no longer reported in 2025 (was €5,044)
From the 2022 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
A cash bridge needs two consecutive financial 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 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,884 | €27,025 | -€34,859 | -56.3% |
| Current assets | 29/58 | €61,884 | €27,025 | -€34,859 | -56.3% |
| Amounts receivable within one year | 40/41 | €61,834 | €19,171 | -€42,663 | -69.0% |
| Trade receivables | 40 | €53,038 | €17,964 | -€35,074 | -66.1% |
| Other amounts receivable | 41 | €8,796 | €1,208 | -€7,589 | -86.3% |
| Cash at bank and in hand | 54/58 | - | €7,854 | +€7,854 | |
| Deferred charges and accrued income | 490/1 | €50 | - | -€50 | |
| Total equity and liabilities | 10/49 | €61,884 | €27,025 | -€34,859 | -56.3% |
| Equity | 10/15 | -€23,762 | €7,565 | +€31,327 | |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Capital | 10 | €18,750 | €18,750 | = | 0.0% |
| Issued capital | 100 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Legal reserve | 130 | €1,250 | €1,250 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,762 | -€17,435 | +€31,327 | +64.2% |
| Amounts payable | 17/49 | €85,646 | €19,460 | -€66,185 | -77.3% |
| Amounts payable after more than one year | 17 | €5,168 | - | -€5,168 | |
| Financial debts | 170/4 | €5,168 | - | -€5,168 | |
| Amounts payable within one year | 42/48 | €80,477 | €19,460 | -€61,017 | -75.8% |
| Current portion of amounts payable after more than one year | 42 | €4,967 | - | -€4,967 | |
| Financial debts | 43 | €138 | - | -€138 | |
| Credit institutions | 430/8 | €138 | - | -€138 | |
| Trade debts | 44 | €8,789 | €10,716 | +€1,927 | +21.9% |
| Suppliers | 440/4 | €8,789 | €10,716 | +€1,927 | +21.9% |
| Taxes, remuneration and social security | 45 | €2,447 | €2,286 | -€162 | -6.6% |
| Taxes | 450/3 | €2,447 | €2,286 | -€162 | -6.6% |
| Other amounts payable | 47/48 | €64,136 | €6,458 | -€57,678 | -89.9% |
| Turnover | 70 | €11,200 | €50,361 | +€39,161 | +350% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,851 | €29,820 | +€6,970 | +30.5% |
| Remuneration, social security and pensions | 62 | €14 | - | -€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,044 | - | -€5,044 | |
| Other operating charges | 640/8 | - | €1,796 | +€1,796 | |
| Gross operating margin | 9900 | -€11,651 | €20,540 | +€32,191 | |
| Operating profit (loss) | 9901 | -€16,708 | €18,745 | +€35,453 | |
| Financial income | 75/76B | - | €120 | +€120 | |
| Recurring financial income | 75 | - | €120 | +€120 | |
| Financial charges | 65/66B | €245 | €176 | -€68 | -28.0% |
| Recurring financial charges | 65 | €245 | €176 | -€68 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,953 | €18,689 | +€35,642 | |
| Income taxes | 67/77 | - | €11,159 | +€11,159 | |
| Profit (loss) for the period | 9904 | -€16,953 | €7,530 | +€24,482 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,953 | €7,530 | +€24,482 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.