KONSEPT: 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.
KONSEPT
Largest movements
- Cash +€829,568
up €829,568 (+27114.1%), from €3,060 to €832,628
mainly Stocks and contracts (+€809,735) and Net result for the year (+€394,222)
- Stocks and contracts -€809,735
down €809,735 (-63.2%), from €1.3m to €471,848
- Receivables within one year +€92,955
up €92,955 (+11.7%), from €795,583 to €888,538
- Reserves +€394,222
up €394,222 (+24.1%), from €1.6m to €2.0m
- Other debts -€313,768
down €313,768 (-100.0%), from €313,768 to €0
- Tax, wage and social debts +€53,453
up €53,453 (+1156.0%), from €4,624 to €58,077
- Short-term financial debts -€22,703
down €22,703 (-100.0%), from €22,703 to €0
- Gross operating margin +€210,825
up €210,825 (+71.9%), from €293,343 to €504,167
- Taxes +€60,453
up €60,453 (+81.0%), from €74,624 to €135,077
- Financial charges -€16,862
down €16,862 (-69.1%), from €24,395 to €7,534
- Financial income +€5,776
up €5,776 (+20.5%), from €28,114 to €33,890
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 | €2,080,226 | €2,193,014 | +€112,788 | +5.4% |
| Current assets | 29/58 | €2,080,226 | €2,193,014 | +€112,788 | +5.4% |
| Stocks and contracts in progress | 3 | €1,281,583 | €471,848 | -€809,735 | -63.2% |
| Stocks | 30/36 | €1,281,583 | €471,848 | -€809,735 | -63.2% |
| Amounts receivable within one year | 40/41 | €795,583 | €888,538 | +€92,955 | +11.7% |
| Other amounts receivable | 41 | €795,583 | €888,538 | +€92,955 | +11.7% |
| Cash at bank and in hand | 54/58 | €3,060 | €832,628 | +€829,568 | +27114.1% |
| Total equity and liabilities | 10/49 | €2,080,226 | €2,193,014 | +€112,788 | +5.4% |
| Equity | 10/15 | €1,735,986 | €2,130,208 | +€394,222 | +22.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,635,986 | €2,030,208 | +€394,222 | +24.1% |
| Distributable reserves | 133 | €1,635,986 | €2,030,208 | +€394,222 | +24.1% |
| Amounts payable | 17/49 | €344,240 | €62,806 | -€281,434 | -81.8% |
| Amounts payable within one year | 42/48 | €344,240 | €62,806 | -€281,434 | -81.8% |
| Financial debts | 43 | €22,703 | €0 | -€22,703 | -100.0% |
| Credit institutions | 430/8 | €22,703 | €0 | -€22,703 | -100.0% |
| Trade debts | 44 | €3,145 | €4,729 | +€1,584 | +50.4% |
| Suppliers | 440/4 | €3,145 | €4,729 | +€1,584 | +50.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,624 | €58,077 | +€53,453 | +1156.0% |
| Taxes | 450/3 | €4,624 | €58,077 | +€53,453 | +1156.0% |
| Other amounts payable | 47/48 | €313,768 | €0 | -€313,768 | -100.0% |
| Other operating charges | 640/8 | €1,194 | €1,224 | +€31 | +2.6% |
| Gross operating margin | 9900 | €293,343 | €504,167 | +€210,825 | +71.9% |
| Operating profit (loss) | 9901 | €292,149 | €502,943 | +€210,794 | +72.2% |
| Financial income | 75/76B | €28,114 | €33,890 | +€5,776 | +20.5% |
| Recurring financial income | 75 | €28,114 | €33,890 | +€5,776 | +20.5% |
| Financial charges | 65/66B | €24,395 | €7,534 | -€16,862 | -69.1% |
| Recurring financial charges | 65 | €24,395 | €7,534 | -€16,862 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €295,867 | €529,299 | +€233,432 | +78.9% |
| Income taxes | 67/77 | €74,624 | €135,077 | +€60,453 | +81.0% |
| Profit (loss) for the period | 9904 | €221,243 | €394,222 | +€172,979 | +78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €221,243 | €394,222 | +€172,979 | +78.2% |
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 7 October 2026 via checked.be.