KONCEPTIMMO: what changed
Two fiscal 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.
KONCEPTIMMO
Largest movements
- Receivables within one year +€703,797
up €703,797 (+783.3%), from €89,852 to €793,649
of which Other amounts receivable: +€469,623
- Stocks and contracts +€418,219
up €418,219 (+16.4%), from €2.6m to €3.0m
- Short-term financial debts +€555,577
up €555,577 (+25.8%), from €2.2m to €2.7m
- Reserves +€220,815
up €220,815 (+154.3%), from €143,122 to €363,937
of which Distributable reserves: +€220,815
- Other debts +€195,105
up €195,105 (+80.9%), from €241,150 to €436,255
- Tax, wage and social debts +€146,588
up €146,588 (+445.3%), from €32,919 to €179,507
of which Taxes: +€149,761
- Gross operating margin +€228,459
up €228,459 (+81.3%), from €281,166 to €509,625
- Taxes +€78,585
up €78,585 (+300.9%), from €26,117 to €104,701
- Financial charges +€31,694
up €31,694 (+30.5%), from €104,036 to €135,730
- Other operating charges -€28,745
down €28,745 (-61.5%), from €46,768 to €18,023
- Staff costs -€11,699
down €11,699 (-35.9%), from €32,601 to €20,902
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,866,733 | €3,991,659 | +€1.1m | +39.2% |
| Fixed assets | 21/28 | €167,165 | €157,711 | -€9,454 | -5.7% |
| Tangible fixed assets | 22/27 | €166,802 | €157,348 | -€9,454 | -5.7% |
| Land and buildings | 22 | €151,852 | €142,398 | -€9,454 | -6.2% |
| Other tangible fixed assets | 26 | €14,950 | €14,950 | = | 0.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €2,699,568 | €3,833,947 | +€1.1m | +42.0% |
| Stocks and contracts in progress | 3 | €2,555,823 | €2,974,042 | +€418,219 | +16.4% |
| Stocks | 30/36 | €2,555,823 | €2,974,042 | +€418,219 | +16.4% |
| Amounts receivable within one year | 40/41 | €89,852 | €793,649 | +€703,797 | +783.3% |
| Trade receivables | 40 | - | €234,174 | +€234,174 | |
| Other amounts receivable | 41 | €89,852 | €559,475 | +€469,623 | +522.7% |
| Cash at bank and in hand | 54/58 | €53,269 | €65,645 | +€12,377 | +23.2% |
| Deferred charges and accrued income | 490/1 | €625 | €611 | -€13 | -2.1% |
| Total equity and liabilities | 10/49 | €2,866,733 | €3,991,659 | +€1.1m | +39.2% |
| Equity | 10/15 | €238,690 | €459,505 | +€220,815 | +92.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,122 | €363,937 | +€220,815 | +154.3% |
| 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 | €141,262 | €362,077 | +€220,815 | +156.3% |
| Profit (loss) carried forward | 14 | €76,968 | €76,968 | = | 0.0% |
| Amounts payable | 17/49 | €2,628,043 | €3,532,154 | +€904,111 | +34.4% |
| Amounts payable after more than one year | 17 | €128,316 | €116,540 | -€11,777 | -9.2% |
| Financial debts | 170/4 | €128,316 | €116,540 | -€11,777 | -9.2% |
| Amounts payable within one year | 42/48 | €2,499,727 | €3,403,271 | +€903,544 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €11,558 | €23,398 | +€11,840 | +102.4% |
| Financial debts | 43 | €2,151,623 | €2,707,200 | +€555,577 | +25.8% |
| Credit institutions | 430/8 | €2,151,623 | €2,707,200 | +€555,577 | +25.8% |
| Trade debts | 44 | €10,648 | €4,232 | -€6,416 | -60.3% |
| Suppliers | 440/4 | €10,648 | €4,232 | -€6,416 | -60.3% |
| Advances received on contracts in progress | 46 | €51,830 | €52,680 | +€850 | +1.6% |
| Taxes, remuneration and social security | 45 | €32,919 | €179,507 | +€146,588 | +445.3% |
| Taxes | 450/3 | €24,145 | €173,906 | +€149,761 | +620.2% |
| Remuneration and social security | 454/9 | €8,773 | €5,601 | -€3,173 | -36.2% |
| Other amounts payable | 47/48 | €241,150 | €436,255 | +€195,105 | +80.9% |
| Accrued charges and deferred income | 492/3 | - | €12,344 | +€12,344 | |
| Remuneration, social security and pensions | 62 | €32,601 | €20,902 | -€11,699 | -35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,454 | €9,454 | = | 0.0% |
| Other operating charges | 640/8 | €46,768 | €18,023 | -€28,745 | -61.5% |
| Gross operating margin | 9900 | €281,166 | €509,625 | +€228,459 | +81.3% |
| Operating profit (loss) | 9901 | €192,343 | €461,246 | +€268,903 | +139.8% |
| Financial charges | 65/66B | €104,036 | €135,730 | +€31,694 | +30.5% |
| Recurring financial charges | 65 | €104,036 | €135,730 | +€31,694 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €88,307 | €325,516 | +€237,209 | +268.6% |
| Income taxes | 67/77 | €26,117 | €104,701 | +€78,585 | +300.9% |
| Profit (loss) for the period | 9904 | €62,190 | €220,815 | +€158,625 | +255.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,190 | €220,815 | +€158,625 | +255.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.