Inconcept: 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.
Inconcept
Largest movements
- Tangible fixed assets -€83,448
down €83,448 (-62.2%), from €134,201 to €50,753
of which Furniture and vehicles: -€53,919
- Cash +€17,728
up €17,728 (+251.9%), from €7,039 to €24,767
mainly Net result for the year (+€67,380) and Investment in fixed assets (net) (+€52,539)
- Other debts -€116,555
down €116,555 (-94.0%), from €123,956 to €7,401
- Profit (loss) carried forward +€67,380
up €67,380 (+75.2%), from -€89,617 to -€22,237
- Debts after one year -€22,631
down €22,631 (-25.1%), from €90,334 to €67,703
- Accrued charges and deferred income +€1,950
new in 2025: €1,950
- Trade debts +€1,852
up €1,852 (+330.7%), from €560 to €2,412
- Gross operating margin +€30,174
up €30,174 (+39.0%), from €77,330 to €107,504
- Depreciation -€8,236
down €8,236 (-21.0%), from €39,145 to €30,909
- Other operating charges +€2,561
up €2,561 (+69.1%), from €3,704 to €6,265
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 | €158,245 | €91,842 | -€66,403 | -42.0% |
| Fixed assets | 21/28 | €134,201 | €50,753 | -€83,448 | -62.2% |
| Tangible fixed assets | 22/27 | €134,201 | €50,753 | -€83,448 | -62.2% |
| Land and buildings | 22 | €76,053 | €46,524 | -€29,529 | -38.8% |
| Furniture and vehicles | 24 | €58,148 | €4,228 | -€53,919 | -92.7% |
| Current assets | 29/58 | €24,044 | €41,089 | +€17,045 | +70.9% |
| Amounts receivable within one year | 40/41 | €17,005 | €16,322 | -€683 | -4.0% |
| Trade receivables | 40 | €17,005 | €16,322 | -€683 | -4.0% |
| Cash at bank and in hand | 54/58 | €7,039 | €24,767 | +€17,728 | +251.9% |
| Total equity and liabilities | 10/49 | €158,245 | €91,842 | -€66,403 | -42.0% |
| Equity | 10/15 | -€83,417 | -€16,037 | +€67,380 | +80.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,617 | -€22,237 | +€67,380 | +75.2% |
| Amounts payable | 17/49 | €241,662 | €107,879 | -€133,783 | -55.4% |
| Amounts payable after more than one year | 17 | €90,334 | €67,703 | -€22,631 | -25.1% |
| Financial debts | 170/4 | €90,334 | €67,703 | -€22,631 | -25.1% |
| Amounts payable within one year | 42/48 | €151,328 | €38,226 | -€113,102 | -74.7% |
| Current portion of amounts payable after more than one year | 42 | €22,905 | €22,837 | -€68 | -0.3% |
| Trade debts | 44 | €560 | €2,412 | +€1,852 | +330.7% |
| Suppliers | 440/4 | €560 | €2,412 | +€1,852 | +330.7% |
| Taxes, remuneration and social security | 45 | €3,907 | €5,575 | +€1,668 | +42.7% |
| Taxes | 450/3 | €3,907 | €3,575 | -€332 | -8.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €123,956 | €7,401 | -€116,555 | -94.0% |
| Accrued charges and deferred income | 492/3 | - | €1,950 | +€1,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,145 | €30,909 | -€8,236 | -21.0% |
| Other operating charges | 640/8 | €3,704 | €6,265 | +€2,561 | +69.1% |
| Gross operating margin | 9900 | €77,330 | €107,504 | +€30,174 | +39.0% |
| Operating profit (loss) | 9901 | €34,480 | €70,329 | +€35,849 | +104.0% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €2,958 | €2,900 | -€58 | -2.0% |
| Recurring financial charges | 65 | €2,958 | €2,900 | -€58 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €31,542 | €67,429 | +€35,887 | +113.8% |
| Income taxes | 67/77 | €129 | €49 | -€80 | -61.7% |
| Profit (loss) for the period | 9904 | €31,413 | €67,380 | +€35,967 | +114.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,413 | €67,380 | +€35,967 | +114.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.