Konroad Concept: 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.
Konroad Concept
Largest movements
- Cash -€32,590
down €32,590 (-13.0%), from €250,633 to €218,043
mainly Tax, wage and social debts (-€37,286) and Receivables after one year (-€32,350)
- Receivables after one year +€32,350
up €32,350 (+92.4%), from €35,000 to €67,350
- Tangible fixed assets -€6,843
down €6,843 (-25.5%), from €26,825 to €19,982
of which Furniture and vehicles: -€4,843
- Reserves +€43,918
up €43,918 (+18.1%), from €242,539 to €286,457
- Tax, wage and social debts -€37,286
down €37,286 (-49.2%), from €75,762 to €38,476
of which Taxes: -€34,441
- Trade debts -€14,440
down €14,440 (-71.7%), from €20,133 to €5,694
- Gross operating margin -€29,332
down €29,332 (-28.2%), from €104,037 to €74,705
- Taxes -€4,938
down €4,938 (-23.1%), from €21,409 to €16,470
- Other operating charges +€1,289
up €1,289 (+149.8%), from €860 to €2,149
- Financial charges +€1,101
up €1,101 (+26.0%), from €4,237 to €5,338
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 | €340,934 | €333,468 | -€7,466 | -2.2% |
| Fixed assets | 21/28 | €30,275 | €23,432 | -€6,843 | -22.6% |
| Tangible fixed assets | 22/27 | €26,825 | €19,982 | -€6,843 | -25.5% |
| Plant, machinery and equipment | 23 | €7,897 | €5,897 | -€2,000 | -25.3% |
| Furniture and vehicles | 24 | €18,928 | €14,085 | -€4,843 | -25.6% |
| Financial fixed assets | 28 | €3,450 | €3,450 | = | 0.0% |
| Current assets | 29/58 | €310,660 | €310,036 | -€623 | -0.2% |
| Amounts receivable after more than one year | 29 | €35,000 | €67,350 | +€32,350 | +92.4% |
| Other amounts receivable | 291 | €35,000 | €67,350 | +€32,350 | +92.4% |
| Amounts receivable within one year | 40/41 | €25,027 | €24,643 | -€383 | -1.5% |
| Trade receivables | 40 | €22,302 | €24,643 | +€2,341 | +10.5% |
| Other amounts receivable | 41 | €2,725 | €0 | -€2,725 | -100.0% |
| Cash at bank and in hand | 54/58 | €250,633 | €218,043 | -€32,590 | -13.0% |
| Total equity and liabilities | 10/49 | €340,934 | €333,468 | -€7,466 | -2.2% |
| Equity | 10/15 | €245,039 | €288,957 | +€43,918 | +17.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €242,539 | €286,457 | +€43,918 | +18.1% |
| Distributable reserves | 133 | €242,539 | €286,457 | +€43,918 | +18.1% |
| Amounts payable | 17/49 | €95,896 | €44,511 | -€51,384 | -53.6% |
| Amounts payable within one year | 42/48 | €95,896 | €44,511 | -€51,384 | -53.6% |
| Trade debts | 44 | €20,133 | €5,694 | -€14,440 | -71.7% |
| Suppliers | 440/4 | €20,133 | €5,694 | -€14,440 | -71.7% |
| Taxes, remuneration and social security | 45 | €75,762 | €38,476 | -€37,286 | -49.2% |
| Taxes | 450/3 | €72,918 | €38,476 | -€34,441 | -47.2% |
| Remuneration and social security | 454/9 | €2,845 | €0 | -€2,845 | -100.0% |
| Other amounts payable | 47/48 | - | €341 | +€341 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,663 | €6,843 | +€180 | +2.7% |
| Other operating charges | 640/8 | €860 | €2,149 | +€1,289 | +149.8% |
| Gross operating margin | 9900 | €104,037 | €74,705 | -€29,332 | -28.2% |
| Operating profit (loss) | 9901 | €96,514 | €65,713 | -€30,801 | -31.9% |
| Financial income | 75/76B | €2 | €14 | +€12 | +550.2% |
| Recurring financial income | 75 | €2 | €14 | +€12 | +550.2% |
| Financial charges | 65/66B | €4,237 | €5,338 | +€1,101 | +26.0% |
| Recurring financial charges | 65 | €4,237 | €5,338 | +€1,101 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €92,279 | €60,389 | -€31,890 | -34.6% |
| Income taxes | 67/77 | €21,409 | €16,470 | -€4,938 | -23.1% |
| Profit (loss) for the period | 9904 | €70,870 | €43,918 | -€26,952 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,870 | €43,918 | -€26,952 | -38.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.