HOUSE CONCEPTS: 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.
HOUSE CONCEPTS
Largest movements
- Cash -€19,195
down €19,195 (-93.7%), from €20,490 to €1,296
mainly Net result for the year (-€13,687) and Receivables within one year (-€7,570)
- Receivables within one year +€7,570
up €7,570 (+63.2%), from €11,979 to €19,549
of which Other amounts receivable: +€4,069
- Tangible fixed assets -€3,348
down €3,348 (-100%), from €3,348 to €0
- Profit (loss) carried forward -€13,687
down €13,687 (-79.4%), from -€17,247 to -€30,934
- Tax, wage and social debts -€1,188
down €1,188 (-23.5%), from €5,048 to €3,860
of which Taxes: -€1,188
- Gross operating margin -€1,204
down €1,204 (-14.5%), from -€8,320 to -€9,523
- Depreciation -€683
down €683 (-16.9%), from €4,031 to €3,348
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 | €35,818 | €20,845 | -€14,972 | -41.8% |
| Fixed assets | 21/28 | €3,348 | €0 | -€3,348 | -100% |
| Tangible fixed assets | 22/27 | €3,348 | €0 | -€3,348 | -100% |
| Furniture and vehicles | 24 | €3,348 | €0 | -€3,348 | -100% |
| Current assets | 29/58 | €32,469 | €20,845 | -€11,624 | -35.8% |
| Amounts receivable within one year | 40/41 | €11,979 | €19,549 | +€7,570 | +63.2% |
| Trade receivables | 40 | €4,340 | €7,842 | +€3,502 | +80.7% |
| Other amounts receivable | 41 | €7,639 | €11,707 | +€4,069 | +53.3% |
| Cash at bank and in hand | 54/58 | €20,490 | €1,296 | -€19,195 | -93.7% |
| Total equity and liabilities | 10/49 | €35,818 | €20,845 | -€14,972 | -41.8% |
| Equity | 10/15 | -€2,991 | -€16,678 | -€13,687 | -458% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,247 | -€30,934 | -€13,687 | -79.4% |
| Amounts payable | 17/49 | €38,808 | €37,523 | -€1,286 | -3.3% |
| Amounts payable within one year | 42/48 | €38,808 | €37,523 | -€1,286 | -3.3% |
| Trade debts | 44 | €33,760 | €33,662 | -€98 | -0.3% |
| Suppliers | 440/4 | €33,760 | €33,662 | -€98 | -0.3% |
| Taxes, remuneration and social security | 45 | €5,048 | €3,860 | -€1,188 | -23.5% |
| Taxes | 450/3 | €4,948 | €3,760 | -€1,188 | -24.0% |
| Remuneration and social security | 454/9 | €100 | €100 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,031 | €3,348 | -€683 | -16.9% |
| Other operating charges | 640/8 | €540 | €611 | +€71 | +13.1% |
| Gross operating margin | 9900 | -€8,320 | -€9,523 | -€1,204 | -14.5% |
| Operating profit (loss) | 9901 | -€12,891 | -€13,483 | -€592 | -4.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,936 | -€13,528 | -€592 | -4.6% |
| Income taxes | 67/77 | €167 | €159 | -€7 | -4.4% |
| Profit (loss) for the period | 9904 | -€13,102 | -€13,687 | -€584 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,102 | -€13,687 | -€584 | -4.5% |
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.