KONCEPT TOITURE: what changed
What changed
KONCEPT TOITURE
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
-€23,600
2024 · €52,389-€75,989
Equity
€33,790
2024 · €57,389-€23,600
Cash
€218,154
2024 · €131,611+€86,543
Balance sheet total
€406,954
2024 · €191,001+€215,953
Largest movements
Assets
- Receivables within one year +€125,970
up €125,970 (+260%), from €48,433 to €174,403
of which Trade receivables: +€114,537
- Cash +€86,543
up €86,543 (+65.8%), from €131,611 to €218,154
mainly Trade debts (+€241,060) and Depreciation (+€3,460)
Equity and liabilities
- Trade debts +€241,060
up €241,060 (+478%), from €50,392 to €291,452
- Profit (loss) carried forward -€23,600
new in 2025: -€23,600
Income statement
- Purchases and services +€569,221
new in 2025: €569,221
- Gross operating margin -€80,765
down €80,765, from €66,702 to -€14,063
- Taxes -€14,550
no longer reported in 2025 (was €14,550)
- Financial income -€3,920
no longer reported in 2025 (was €3,920)
- Other operating charges +€3,571
up €3,571 (+343%), from €1,042 to €4,614
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€52,389
Gross operating margin
-€80,765
Depreciation
-€1,466
Other operating charges
-€3,571
Other operating items
-€1,299
Financial income
-€3,920
Financial charges
+€482
Taxes
+€14,550
Result 2025
-€23,600
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€93,443
Investment
-€6,900
Financing
€0
Cash 2024
€131,611
From operations (derived)
+€93,443
Net result for the year
-€23,600
Depreciation
+€3,460
Receivables within one year
-€125,970
Trade debts
+€241,060
Tax, wage and social debts
-€1,507
Investment (derived)
-€6,900
Investment in fixed assets (net)
-€6,900
Cash 2025
€218,154
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,001 | €406,954 | +€215,953 | +113% |
| Fixed assets | 21/28 | €7,276 | €10,716 | +€3,440 | +47.3% |
| Tangible fixed assets | 22/27 | €7,006 | €10,446 | +€3,440 | +49.1% |
| Plant, machinery and equipment | 23 | €7,006 | €4,006 | -€3,000 | -42.8% |
| Furniture and vehicles | 24 | - | €6,440 | +€6,440 | |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €183,725 | €396,238 | +€212,513 | +116% |
| Amounts receivable within one year | 40/41 | €48,433 | €174,403 | +€125,970 | +260% |
| Trade receivables | 40 | €31,228 | €145,765 | +€114,537 | +367% |
| Other amounts receivable | 41 | €17,205 | €28,638 | +€11,433 | +66.5% |
| Cash at bank and in hand | 54/58 | €131,611 | €218,154 | +€86,543 | +65.8% |
| Deferred charges and accrued income | 490/1 | €3,681 | €3,681 | = | 0.0% |
| Total equity and liabilities | 10/49 | €191,001 | €406,954 | +€215,953 | +113% |
| Equity | 10/15 | €57,389 | €33,790 | -€23,600 | -41.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,389 | €52,389 | = | 0.0% |
| Distributable reserves | 133 | €52,389 | €52,389 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€23,600 | -€23,600 | |
| Amounts payable | 17/49 | €133,611 | €373,164 | +€239,553 | +179% |
| Amounts payable within one year | 42/48 | €133,422 | €372,974 | +€239,553 | +180% |
| Trade debts | 44 | €50,392 | €291,452 | +€241,060 | +478% |
| Suppliers | 440/4 | €50,392 | €291,452 | +€241,060 | +478% |
| Advances received on contracts in progress | 46 | €66,972 | €66,972 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,057 | €14,550 | -€1,507 | -9.4% |
| Taxes | 450/3 | €16,057 | €14,550 | -€1,507 | -9.4% |
| Accrued charges and deferred income | 492/3 | €190 | €190 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €569,221 | +€569,221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,994 | €3,460 | +€1,466 | +73.5% |
| Other operating charges | 640/8 | €1,042 | €4,614 | +€3,571 | +343% |
| Non-recurring operating charges | 66A | - | €1,299 | +€1,299 | |
| Gross operating margin | 9900 | €66,702 | -€14,063 | -€80,765 | |
| Operating profit (loss) | 9901 | €63,665 | -€23,436 | -€87,101 | |
| Financial income | 75/76B | €3,920 | - | -€3,920 | |
| Recurring financial income | 75 | €3,920 | - | -€3,920 | |
| Financial charges | 65/66B | €646 | €164 | -€482 | -74.6% |
| Recurring financial charges | 65 | €646 | €164 | -€482 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €66,939 | -€23,600 | -€90,539 | |
| Income taxes | 67/77 | €14,550 | - | -€14,550 | |
| Profit (loss) for the period | 9904 | €52,389 | -€23,600 | -€75,989 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,389 | -€23,600 | -€75,989 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.