IN CONCRETA CONSULTING: 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.
IN CONCRETA CONSULTING
Largest movements
- Current investments -€30,000
down €30,000 (-100%), from €30,000 to €0
- Cash +€5,154
up €5,154 (+14.2%), from €36,425 to €41,579
mainly Current investments (+€30,000) and Other debts (+€12,727)
- Tangible fixed assets -€2,874
down €2,874 (-34.8%), from €8,257 to €5,383
- Stocks and contracts +€1,598
up €1,598 (+62.9%), from €2,539 to €4,137
- Deferred charges and accrued income -€989
down €989 (-53.7%), from €1,841 to €852
- Reserves -€21,212
down €21,212 (-34.1%), from €62,216 to €41,004
of which Distributable reserves: -€21,212
- Other debts +€12,727
up €12,727 (+858%), from €1,483 to €14,210
- Profit (loss) carried forward -€10,008
down €10,008, from €0 to -€10,008
- Trade debts -€8,431
down €8,431 (-78.5%), from €10,745 to €2,314
- Tax, wage and social debts +€950
up €950 (+193%), from €492 to €1,442
- Depreciation -€1,876
down €1,876 (-39.5%), from €4,750 to €2,874
- Gross operating margin +€1,795
up €1,795 (+12.2%), from -€14,765 to -€12,970
- Financial income +€542
up €542 (+270%), from €201 to €743
- Other operating charges +€227
up €227 (+19.3%), from €1,179 to €1,406
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 | €87,932 | €61,462 | -€26,469 | -30.1% |
| Fixed assets | 21/28 | €8,257 | €5,383 | -€2,874 | -34.8% |
| Tangible fixed assets | 22/27 | €8,257 | €5,383 | -€2,874 | -34.8% |
| Plant, machinery and equipment | 23 | €3,864 | €2,888 | -€976 | -25.3% |
| Furniture and vehicles | 24 | €2,968 | €1,974 | -€994 | -33.5% |
| Other tangible fixed assets | 26 | €1,426 | €521 | -€905 | -63.5% |
| Current assets | 29/58 | €79,674 | €56,079 | -€23,595 | -29.6% |
| Stocks and contracts in progress | 3 | €2,539 | €4,137 | +€1,598 | +62.9% |
| Stocks | 30/36 | €2,539 | €4,137 | +€1,598 | +62.9% |
| Amounts receivable within one year | 40/41 | €8,869 | €9,511 | +€642 | +7.2% |
| Trade receivables | 40 | €7,499 | €1,444 | -€6,055 | -80.7% |
| Other amounts receivable | 41 | €1,371 | €8,067 | +€6,696 | +489% |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100% |
| Cash at bank and in hand | 54/58 | €36,425 | €41,579 | +€5,154 | +14.2% |
| Deferred charges and accrued income | 490/1 | €1,841 | €852 | -€989 | -53.7% |
| Total equity and liabilities | 10/49 | €87,932 | €61,462 | -€26,469 | -30.1% |
| Equity | 10/15 | €74,416 | €43,196 | -€31,220 | -42.0% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €62,216 | €41,004 | -€21,212 | -34.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,356 | €39,144 | -€21,212 | -35.1% |
| Profit (loss) carried forward | 14 | €0 | -€10,008 | -€10,008 | |
| Amounts payable | 17/49 | €13,516 | €18,266 | +€4,750 | +35.1% |
| Amounts payable within one year | 42/48 | €12,772 | €17,966 | +€5,194 | +40.7% |
| Financial debts | 43 | €51 | €0 | -€51 | -100% |
| Credit institutions | 430/8 | €51 | €0 | -€51 | -100% |
| Trade debts | 44 | €10,745 | €2,314 | -€8,431 | -78.5% |
| Suppliers | 440/4 | €10,745 | €2,314 | -€8,431 | -78.5% |
| Taxes, remuneration and social security | 45 | €492 | €1,442 | +€950 | +193% |
| Taxes | 450/3 | €492 | €1,442 | +€950 | +193% |
| Other amounts payable | 47/48 | €1,483 | €14,210 | +€12,727 | +858% |
| Accrued charges and deferred income | 492/3 | €744 | €300 | -€444 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,750 | €2,874 | -€1,876 | -39.5% |
| Other operating charges | 640/8 | €1,179 | €1,406 | +€227 | +19.3% |
| Gross operating margin | 9900 | -€14,765 | -€12,970 | +€1,795 | +12.2% |
| Operating profit (loss) | 9901 | -€20,694 | -€17,250 | +€3,444 | +16.6% |
| Financial income | 75/76B | €201 | €743 | +€542 | +270% |
| Recurring financial income | 75 | €201 | €743 | +€542 | +270% |
| Financial charges | 65/66B | €31 | €7 | -€24 | -78.6% |
| Recurring financial charges | 65 | €31 | €7 | -€24 | -78.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,524 | -€16,513 | +€4,011 | +19.5% |
| Income taxes | 67/77 | €474 | €497 | +€24 | +5.0% |
| Profit (loss) for the period | 9904 | -€20,997 | -€17,010 | +€3,987 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,997 | -€17,010 | +€3,987 | +19.0% |
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 19 October 2026 via checked.be.