GH-WEBCONCEPT: 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.
GH-WEBCONCEPT
Largest movements
- Cash +€2,389
up €2,389 (+60.6%), from €3,944 to €6,333
mainly Net result for the year (+€15,190) and Depreciation (+€5,826)
- Tangible fixed assets +€2,294
up €2,294 (+10.7%), from €21,479 to €23,773
of which Plant, machinery and equipment: +€2,666
- Receivables within one year +€1,939
up €1,939 (+7.1%), from €27,320 to €29,259
of which Other amounts receivable: +€2,532
- Deferred charges and accrued income -€1,741
down €1,741 (-48.6%), from €3,582 to €1,841
- Other debts +€4,544
up €4,544 (+43.5%), from €10,456 to €15,000
- Tax, wage and social debts +€1,105
up €1,105 (+8.5%), from €12,996 to €14,101
of which Remuneration and social security: +€999
- Gross operating margin +€14,435
up €14,435 (+23.3%), from €61,873 to €76,308
- Taxes +€2,510
up €2,510 (+79.5%), from €3,158 to €5,667
- Staff costs +€919
up €919 (+1.9%), from €47,221 to €48,140
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.
Derived cash bridge
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 | €57,822 | €63,203 | +€5,381 | +9.3% |
| Fixed assets | 21/28 | €21,504 | €23,798 | +€2,294 | +10.7% |
| Tangible fixed assets | 22/27 | €21,479 | €23,773 | +€2,294 | +10.7% |
| Plant, machinery and equipment | 23 | €13,561 | €16,227 | +€2,666 | +19.7% |
| Furniture and vehicles | 24 | €7,918 | €7,547 | -€372 | -4.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €36,318 | €39,404 | +€3,087 | +8.5% |
| Stocks and contracts in progress | 3 | €1,471 | €1,471 | = | 0.0% |
| Stocks | 30/36 | €1,471 | €1,471 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,320 | €29,259 | +€1,939 | +7.1% |
| Trade receivables | 40 | €26,535 | €25,942 | -€593 | -2.2% |
| Other amounts receivable | 41 | €785 | €3,317 | +€2,532 | +323% |
| Current investments | 50/53 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €3,944 | €6,333 | +€2,389 | +60.6% |
| Deferred charges and accrued income | 490/1 | €3,582 | €1,841 | -€1,741 | -48.6% |
| Total equity and liabilities | 10/49 | €57,822 | €63,203 | +€5,381 | +9.3% |
| Equity | 10/15 | €28,605 | €28,795 | +€190 | +0.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,200 | €8,390 | +€190 | +2.3% |
| Amounts payable | 17/49 | €29,217 | €34,408 | +€5,191 | +17.8% |
| Amounts payable within one year | 42/48 | €29,217 | €34,408 | +€5,191 | +17.8% |
| Trade debts | 44 | €5,765 | €5,306 | -€459 | -8.0% |
| Suppliers | 440/4 | €5,765 | €5,306 | -€459 | -8.0% |
| Taxes, remuneration and social security | 45 | €12,996 | €14,101 | +€1,105 | +8.5% |
| Taxes | 450/3 | €6,841 | €6,947 | +€106 | +1.5% |
| Remuneration and social security | 454/9 | €6,155 | €7,154 | +€999 | +16.2% |
| Other amounts payable | 47/48 | €10,456 | €15,000 | +€4,544 | +43.5% |
| Remuneration, social security and pensions | 62 | €47,221 | €48,140 | +€919 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,168 | €5,826 | +€658 | +12.7% |
| Other operating charges | 640/8 | €1,755 | €1,746 | -€9 | -0.5% |
| Gross operating margin | 9900 | €61,873 | €76,308 | +€14,435 | +23.3% |
| Operating profit (loss) | 9901 | €7,729 | €20,597 | +€12,868 | +166% |
| Financial income | 75/76B | €1 | €490 | +€489 | +60,342% |
| Recurring financial income | 75 | €1 | €490 | +€489 | +60,342% |
| Financial charges | 65/66B | €227 | €229 | +€2 | +1.1% |
| Recurring financial charges | 65 | €227 | €229 | +€2 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €7,503 | €20,857 | +€13,354 | +178% |
| Income taxes | 67/77 | €3,158 | €5,667 | +€2,510 | +79.5% |
| Profit (loss) for the period | 9904 | €4,345 | €15,190 | +€10,845 | +250% |
| Profit (loss) for the period to be appropriated | 9905 | €4,345 | €15,190 | +€10,845 | +250% |
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 25 October 2026 via checked.be.