DR CONCEPT: 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.
DR CONCEPT
Largest movements
- Receivables within one year +€4,295
up €4,295 (+450.0%), from €954 to €5,249
of which Trade receivables: +€4,540
- Cash -€4,120
down €4,120 (-90.8%), from €4,540 to €420
mainly Net result for the year (-€10,414) and Tax, wage and social debts (-€5,841)
- Stocks and contracts -€4,069
down €4,069 (-40.6%), from €10,024 to €5,955
- Tangible fixed assets -€738
down €738 (-11.5%), from €6,426 to €5,689
of which Plant, machinery and equipment: -€1,198
- Profit (loss) carried forward -€10,414
down €10,414 (-13.0%), from -€80,336 to -€90,750
- Other debts +€6,434
up €6,434 (+8.4%), from €76,406 to €82,840
- Tax, wage and social debts -€5,841
down €5,841 (-100.0%), from €5,841 to €0
- Trade debts +€5,189
up €5,189 (+109.6%), from €4,734 to €9,923
- Gross operating margin -€42,329
down €42,329 (-75.7%), from €55,939 to €13,610
- Staff costs -€19,506
down €19,506 (-50.3%), from €38,775 to €19,270
- Financial charges -€1,428
down €1,428 (-77.9%), from €1,832 to €404
- Depreciation +€1,350
up €1,350 (+225.0%), from €600 to €1,951
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 | €25,245 | €20,613 | -€4,632 | -18.3% |
| Fixed assets | 21/28 | €9,726 | €8,989 | -€738 | -7.6% |
| Tangible fixed assets | 22/27 | €6,426 | €5,689 | -€738 | -11.5% |
| Plant, machinery and equipment | 23 | €3,317 | €2,119 | -€1,198 | -36.1% |
| Furniture and vehicles | 24 | - | €874 | +€874 | |
| Other tangible fixed assets | 26 | €3,109 | €2,696 | -€413 | -13.3% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €15,518 | €11,624 | -€3,894 | -25.1% |
| Stocks and contracts in progress | 3 | €10,024 | €5,955 | -€4,069 | -40.6% |
| Stocks | 30/36 | €10,024 | €5,955 | -€4,069 | -40.6% |
| Amounts receivable within one year | 40/41 | €954 | €5,249 | +€4,295 | +450.0% |
| Trade receivables | 40 | €645 | €5,185 | +€4,540 | +703.9% |
| Other amounts receivable | 41 | €309 | €64 | -€245 | -79.3% |
| Cash at bank and in hand | 54/58 | €4,540 | €420 | -€4,120 | -90.8% |
| Total equity and liabilities | 10/49 | €25,245 | €20,613 | -€4,632 | -18.3% |
| Equity | 10/15 | -€61,736 | -€72,150 | -€10,414 | -16.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,336 | -€90,750 | -€10,414 | -13.0% |
| Amounts payable | 17/49 | €86,981 | €92,763 | +€5,783 | +6.6% |
| Amounts payable within one year | 42/48 | €86,981 | €92,763 | +€5,783 | +6.6% |
| Trade debts | 44 | €4,734 | €9,923 | +€5,189 | +109.6% |
| Suppliers | 440/4 | €4,734 | €9,923 | +€5,189 | +109.6% |
| Taxes, remuneration and social security | 45 | €5,841 | €0 | -€5,841 | -100.0% |
| Remuneration and social security | 454/9 | €5,841 | €0 | -€5,841 | -100.0% |
| Other amounts payable | 47/48 | €76,406 | €82,840 | +€6,434 | +8.4% |
| Non-recurring operating income | 76A | €7,737 | €5,219 | -€2,518 | -32.5% |
| Remuneration, social security and pensions | 62 | €38,775 | €19,270 | -€19,506 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €1,951 | +€1,350 | +225.0% |
| Other operating charges | 640/8 | €595 | €442 | -€153 | -25.7% |
| Non-recurring operating charges | 66A | - | €1,653 | +€1,653 | |
| Gross operating margin | 9900 | €55,939 | €13,610 | -€42,329 | -75.7% |
| Operating profit (loss) | 9901 | €15,968 | -€9,706 | -€25,674 | |
| Financial income | 75/76B | €3 | €85 | +€82 | +2925.7% |
| Recurring financial income | 75 | €3 | €85 | +€82 | +2925.7% |
| Financial charges | 65/66B | €1,832 | €404 | -€1,428 | -77.9% |
| Recurring financial charges | 65 | €1,832 | €404 | -€1,428 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | €14,139 | -€10,025 | -€24,164 | |
| Income taxes | 67/77 | - | €389 | +€389 | |
| Profit (loss) for the period | 9904 | €14,139 | -€10,414 | -€24,553 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,139 | -€10,414 | -€24,553 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.