EKONCEPT: 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.
EKONCEPT
Largest movements
- Cash +€37,490
up €37,490 (+164.3%), from €22,823 to €60,314
mainly Net result for the year (+€51,817) and Tax, wage and social debts (+€13,790)
- Financial fixed assets +€13,510
new in 2025: €13,510
- Receivables within one year +€7,412
up €7,412 (+15.2%), from €48,828 to €56,240
- Reserves +€51,817
up €51,817 (+148.2%), from €34,960 to €86,777
- Tax, wage and social debts +€13,790
up €13,790 (+64.6%), from €21,361 to €35,151
- Other debts -€10,426
down €10,426 (-90.2%), from €11,565 to €1,138
- Trade debts +€3,444
up €3,444 (+224.5%), from €1,534 to €4,978
- Gross operating margin +€20,796
up €20,796 (+45.2%), from €46,051 to €66,847
- Taxes +€4,350
up €4,350 (+48.0%), from €9,059 to €13,408
- Financial charges +€969
up €969 (+1747.6%), from €55 to €1,024
- Depreciation -€677
down €677 (-87.0%), from €778 to €101
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 | €71,919 | €130,544 | +€58,624 | +81.5% |
| Formation expenses | 20 | €101 | €0 | -€101 | -100.0% |
| Fixed assets | 21/28 | - | €13,510 | +€13,510 | |
| Financial fixed assets | 28 | - | €13,510 | +€13,510 | |
| Current assets | 29/58 | €71,818 | €117,034 | +€45,215 | +63.0% |
| Amounts receivable within one year | 40/41 | €48,828 | €56,240 | +€7,412 | +15.2% |
| Trade receivables | 40 | €48,828 | €56,240 | +€7,412 | +15.2% |
| Cash at bank and in hand | 54/58 | €22,823 | €60,314 | +€37,490 | +164.3% |
| Deferred charges and accrued income | 490/1 | €167 | €479 | +€313 | +187.5% |
| Total equity and liabilities | 10/49 | €71,919 | €130,544 | +€58,624 | +81.5% |
| Equity | 10/15 | €37,460 | €89,277 | +€51,817 | +138.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €34,960 | €86,777 | +€51,817 | +148.2% |
| Distributable reserves | 133 | €34,960 | €86,777 | +€51,817 | +148.2% |
| Amounts payable | 17/49 | €34,460 | €41,267 | +€6,807 | +19.8% |
| Amounts payable within one year | 42/48 | €34,460 | €41,267 | +€6,807 | +19.8% |
| Trade debts | 44 | €1,534 | €4,978 | +€3,444 | +224.5% |
| Suppliers | 440/4 | €1,534 | €4,978 | +€3,444 | +224.5% |
| Taxes, remuneration and social security | 45 | €21,361 | €35,151 | +€13,790 | +64.6% |
| Taxes | 450/3 | €21,361 | €35,151 | +€13,790 | +64.6% |
| Other amounts payable | 47/48 | €11,565 | €1,138 | -€10,426 | -90.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €778 | €101 | -€677 | -87.0% |
| Other operating charges | 640/8 | €1,199 | €801 | -€398 | -33.2% |
| Gross operating margin | 9900 | €46,051 | €66,847 | +€20,796 | +45.2% |
| Operating profit (loss) | 9901 | €44,074 | €65,945 | +€21,871 | +49.6% |
| Financial income | 75/76B | - | €305 | +€305 | |
| Recurring financial income | 75 | - | €305 | +€305 | |
| Financial charges | 65/66B | €55 | €1,024 | +€969 | +1747.6% |
| Recurring financial charges | 65 | €55 | €1,024 | +€969 | +1747.6% |
| Profit (loss) for the period before taxes | 9903 | €44,019 | €65,225 | +€21,207 | +48.2% |
| Income taxes | 67/77 | €9,059 | €13,408 | +€4,350 | +48.0% |
| Profit (loss) for the period | 9904 | €34,960 | €51,817 | +€16,857 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,960 | €51,817 | +€16,857 | +48.2% |
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.