konseptS: what changed
Two financial 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.
konseptS
Largest movements
- Receivables within one year -€72,696
down €72,696 (-64.2%), from €113,305 to €40,609
of which Trade receivables: -€70,319
- Deferred charges and accrued income -€9,148
down €9,148 (-88.2%), from €10,368 to €1,220
- Cash +€6,233
up €6,233 (+8.4%), from €74,151 to €80,385
mainly Receivables within one year (+€72,696) and Other debts (+€24,945)
- Accrued charges and deferred income -€48,712
down €48,712 (-100%), from €48,712 to €0
- Reserves -€26,805
down €26,805 (-18.9%), from €141,548 to €114,743
- Other debts +€24,945
up €24,945 (+4,264%), from €585 to €25,530
- Profit (loss) carried forward -€19,340
down €19,340, from €0 to -€19,340
- Tax, wage and social debts -€4,974
down €4,974 (-78.4%), from €6,344 to €1,370
- Gross operating margin -€89,690
down €89,690, from €80,921 to -€8,769
- Write-downs -€46,334
down €46,334, from €0 to -€46,334
- Other operating charges +€46,007
up €46,007 (+1,723%), from €2,670 to €48,677
- Taxes -€6,066
down €6,066 (-94.4%), from €6,426 to €360
- Depreciation +€2,777
up €2,777 (+54.3%), from €5,117 to €7,894
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.
Derived cash bridge
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 | €218,923 | €143,381 | -€75,542 | -34.5% |
| Fixed assets | 21/28 | €21,099 | €21,168 | +€69 | +0.3% |
| Intangible fixed assets | 21 | €2,917 | €2,309 | -€609 | -20.9% |
| Tangible fixed assets | 22/27 | €16,291 | €16,969 | +€678 | +4.2% |
| Plant, machinery and equipment | 23 | €1,296 | €965 | -€331 | -25.6% |
| Furniture and vehicles | 24 | €5,338 | €2,093 | -€3,245 | -60.8% |
| Other tangible fixed assets | 26 | €9,658 | €13,912 | +€4,254 | +44.0% |
| Financial fixed assets | 28 | €1,890 | €1,890 | = | 0.0% |
| Current assets | 29/58 | €197,824 | €122,213 | -€75,611 | -38.2% |
| Amounts receivable within one year | 40/41 | €113,305 | €40,609 | -€72,696 | -64.2% |
| Trade receivables | 40 | €92,871 | €22,552 | -€70,319 | -75.7% |
| Other amounts receivable | 41 | €20,434 | €18,056 | -€2,378 | -11.6% |
| Cash at bank and in hand | 54/58 | €74,151 | €80,385 | +€6,233 | +8.4% |
| Deferred charges and accrued income | 490/1 | €10,368 | €1,220 | -€9,148 | -88.2% |
| Total equity and liabilities | 10/49 | €218,923 | €143,381 | -€75,542 | -34.5% |
| Equity | 10/15 | €160,148 | €114,003 | -€46,145 | -28.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,548 | €114,743 | -€26,805 | -18.9% |
| Distributable reserves | 133 | €141,548 | €114,743 | -€26,805 | -18.9% |
| Profit (loss) carried forward | 14 | €0 | -€19,340 | -€19,340 | |
| Amounts payable | 17/49 | €58,775 | €29,378 | -€29,397 | -50.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €10,064 | €29,378 | +€19,315 | +192% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €918 | €351 | -€567 | -61.7% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €918 | €351 | -€567 | -61.7% |
| Trade debts | 44 | €2,216 | €2,126 | -€90 | -4.1% |
| Suppliers | 440/4 | €2,216 | €2,126 | -€90 | -4.1% |
| Taxes, remuneration and social security | 45 | €6,344 | €1,370 | -€4,974 | -78.4% |
| Taxes | 450/3 | €6,344 | €1,370 | -€4,974 | -78.4% |
| Other amounts payable | 47/48 | €585 | €25,530 | +€24,945 | +4,264% |
| Accrued charges and deferred income | 492/3 | €48,712 | €0 | -€48,712 | -100% |
| Non-recurring operating income | 76A | €120 | €0 | -€120 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,117 | €7,894 | +€2,777 | +54.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€46,334 | -€46,334 | |
| Other operating charges | 640/8 | €2,670 | €48,677 | +€46,007 | +1,723% |
| Non-recurring operating charges | 66A | €3,002 | €105 | -€2,897 | -96.5% |
| Gross operating margin | 9900 | €80,921 | -€8,769 | -€89,690 | |
| Operating profit (loss) | 9901 | €70,131 | -€19,112 | -€89,243 | |
| Financial income | 75/76B | €434 | €172 | -€263 | -60.5% |
| Recurring financial income | 75 | €434 | €172 | -€263 | -60.5% |
| Financial charges | 65/66B | €3,507 | €1,900 | -€1,607 | -45.8% |
| Recurring financial charges | 65 | €3,507 | €1,900 | -€1,607 | -45.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €67,059 | -€20,840 | -€87,899 | |
| Income taxes | 67/77 | €6,426 | €360 | -€6,066 | -94.4% |
| Profit (loss) for the period | 9904 | €60,633 | -€21,200 | -€81,833 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,633 | -€21,200 | -€81,833 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.