DAVID CONCEPT CLEAN: 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.
DAVID CONCEPT CLEAN
Largest movements
- Tangible fixed assets +€20,536
up €20,536 (+369.2%), from €5,563 to €26,099
- Receivables within one year +€7,508
up €7,508 (+8.7%), from €85,942 to €93,450
of which Other amounts receivable: +€6,977
- Financial fixed assets -€3,402
no longer reported in 2025 (was €3,402)
- Cash -€2,873
down €2,873 (-16.2%), from €17,720 to €14,847
mainly Investment in fixed assets (net) (-€20,723) and Receivables within one year (-€7,508)
- Current portion of long-term debt +€20,430
new in 2025: €20,430
- Turnover +€119,376
new in 2025: €119,376
- Purchases and services +€110,569
new in 2025: €110,569
- Gross operating margin -€94,125
down €94,125 (-91.4%), from €102,932 to €8,807
- Other operating charges -€91,320
down €91,320 (-95.0%), from €96,102 to €4,782
- Depreciation -€3,467
down €3,467 (-49.1%), from €7,056 to €3,589
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 | €115,622 | €137,059 | +€21,437 | +18.5% |
| Fixed assets | 21/28 | €8,965 | €26,099 | +€17,134 | +191.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,563 | €26,099 | +€20,536 | +369.2% |
| Furniture and vehicles | 24 | €5,563 | €26,099 | +€20,536 | +369.2% |
| Financial fixed assets | 28 | €3,402 | - | -€3,402 | |
| Current assets | 29/58 | €106,657 | €110,959 | +€4,303 | +4.0% |
| Amounts receivable within one year | 40/41 | €85,942 | €93,450 | +€7,508 | +8.7% |
| Trade receivables | 40 | €12,212 | €12,743 | +€531 | +4.3% |
| Other amounts receivable | 41 | €73,730 | €80,708 | +€6,977 | +9.5% |
| Current investments | 50/53 | €2,994 | €2,662 | -€332 | -11.1% |
| Cash at bank and in hand | 54/58 | €17,720 | €14,847 | -€2,873 | -16.2% |
| Total equity and liabilities | 10/49 | €115,622 | €137,059 | +€21,437 | +18.5% |
| Equity | 10/15 | €110,941 | €110,218 | -€723 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €90,481 | €89,758 | -€723 | -0.8% |
| Amounts payable | 17/49 | €4,681 | €26,841 | +€22,160 | +473.4% |
| Amounts payable within one year | 42/48 | €3,681 | €25,841 | +€22,160 | +602.1% |
| Current portion of amounts payable after more than one year | 42 | - | €20,430 | +€20,430 | |
| Trade debts | 44 | €1,233 | €1,879 | +€646 | +52.4% |
| Suppliers | 440/4 | €1,233 | €1,879 | +€646 | +52.4% |
| Taxes, remuneration and social security | 45 | €2,447 | €3,532 | +€1,084 | +44.3% |
| Taxes | 450/3 | €2,447 | €3,532 | +€1,084 | +44.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Turnover | 70 | - | €119,376 | +€119,376 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €110,569 | +€110,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,056 | €3,589 | -€3,467 | -49.1% |
| Other operating charges | 640/8 | €96,102 | €4,782 | -€91,320 | -95.0% |
| Gross operating margin | 9900 | €102,932 | €8,807 | -€94,125 | -91.4% |
| Operating profit (loss) | 9901 | -€226 | €436 | +€662 | |
| Financial charges | 65/66B | - | €1,159 | +€1,159 | |
| Recurring financial charges | 65 | - | €1,159 | +€1,159 | |
| Profit (loss) for the period before taxes | 9903 | -€226 | -€723 | -€497 | -219.8% |
| Profit (loss) for the period | 9904 | -€226 | -€723 | -€497 | -219.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€226 | -€723 | -€497 | -219.8% |
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 5 October 2026 via checked.be.