KONCERNATO: what changed
KONCERNATO
Largest movements
- Receivables within one year -€79,115
down €79,115 (-17.4%), from €455,343 to €376,228
of which Trade receivables: -€76,847
- Cash +€26,181
up €26,181 (+88.7%), from €29,532 to €55,713
mainly Receivables within one year (+€79,115) and Net result for the year (+€29,016)
- Debts after one year -€84,000
down €84,000 (-67.7%), from €124,000 to €40,000
- Reserves +€29,016
up €29,016 (+4.3%), from €677,480 to €706,496
- Tax, wage and social debts +€17,858
up €17,858 (+1,085%), from €1,646 to €19,504
- Financial income -€170,000
down €170,000 (-100%), from €170,000 to €0
- Taxes -€4,605
down €4,605 (-38.4%), from €12,000 to €7,395
- Gross operating margin -€2,097
down €2,097 (-4.7%), from €44,261 to €42,164
- Other operating charges +€1,389
up €1,389 (+729%), from €191 to €1,580
- Financial charges -€1,187
down €1,187 (-22.1%), from €5,359 to €4,173
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €986,271 | €933,614 | -€52,657 | -5.3% |
| Fixed assets | 21/28 | €500,000 | €500,000 | = | 0.0% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €486,271 | €433,614 | -€52,657 | -10.8% |
| Amounts receivable within one year | 40/41 | €455,343 | €376,228 | -€79,115 | -17.4% |
| Trade receivables | 40 | €280,753 | €203,906 | -€76,847 | -27.4% |
| Other amounts receivable | 41 | €174,590 | €172,322 | -€2,268 | -1.3% |
| Cash at bank and in hand | 54/58 | €29,532 | €55,713 | +€26,181 | +88.7% |
| Deferred charges and accrued income | 490/1 | €1,397 | €1,673 | +€276 | +19.8% |
| Total equity and liabilities | 10/49 | €986,271 | €933,614 | -€52,657 | -5.3% |
| Equity | 10/15 | €717,480 | €746,496 | +€29,016 | +4.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €677,480 | €706,496 | +€29,016 | +4.3% |
| Distributable reserves | 133 | €677,480 | €706,496 | +€29,016 | +4.3% |
| Amounts payable | 17/49 | €268,791 | €187,118 | -€81,674 | -30.4% |
| Amounts payable after more than one year | 17 | €124,000 | €40,000 | -€84,000 | -67.7% |
| Financial debts | 170/4 | €124,000 | €40,000 | -€84,000 | -67.7% |
| Amounts payable within one year | 42/48 | €144,791 | €147,118 | +€2,326 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €84,000 | €84,000 | = | 0.0% |
| Trade debts | 44 | €40,965 | €33,688 | -€7,277 | -17.8% |
| Suppliers | 440/4 | €40,965 | €33,688 | -€7,277 | -17.8% |
| Taxes, remuneration and social security | 45 | €1,646 | €19,504 | +€17,858 | +1,085% |
| Taxes | 450/3 | €1,646 | €19,504 | +€17,858 | +1,085% |
| Other amounts payable | 47/48 | €18,180 | €9,925 | -€8,255 | -45.4% |
| Other operating charges | 640/8 | €191 | €1,580 | +€1,389 | +729% |
| Gross operating margin | 9900 | €44,261 | €42,164 | -€2,097 | -4.7% |
| Operating profit (loss) | 9901 | €44,070 | €40,584 | -€3,486 | -7.9% |
| Financial income | 75/76B | €170,000 | €0 | -€170,000 | -100% |
| Recurring financial income | 75 | €170,000 | €0 | -€170,000 | -100% |
| Financial charges | 65/66B | €5,359 | €4,173 | -€1,187 | -22.1% |
| Recurring financial charges | 65 | €5,359 | €4,173 | -€1,187 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €208,711 | €36,411 | -€172,299 | -82.6% |
| Income taxes | 67/77 | €12,000 | €7,395 | -€4,605 | -38.4% |
| Profit (loss) for the period | 9904 | €196,711 | €29,016 | -€167,694 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €196,711 | €29,016 | -€167,694 | -85.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.