N.M. CONCEPT: 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.
N.M. CONCEPT
Largest movements
- Cash +€203,508
up €203,508 (+8,480%), from €2,400 to €205,907
mainly Receivables within one year (+€130,801) and Net result for the year (+€91,579)
- Receivables within one year -€130,801
down €130,801 (-65.3%), from €200,380 to €69,579
of which Trade receivables: -€125,860
- Tangible fixed assets -€8,119
down €8,119 (-19.5%), from €41,681 to €33,562
of which Furniture and vehicles: -€9,513
- Profit (loss) carried forward +€91,579
up €91,579 (+53.1%), from €172,528 to €264,107
- Other debts -€15,326
down €15,326 (-76.9%), from €19,942 to €4,616
- Debts after one year -€11,856
no longer reported in 2024 (was €11,856)
- Tax, wage and social debts -€8,633
down €8,633 (-43.4%), from €19,907 to €11,273
- Current portion of long-term debt +€5,731
new in 2024: €5,731
- Purchases and services +€102,615
up €102,615 (+13.9%), from €738,210 to €840,825
- Turnover +€100,255
up €100,255 (+11.6%), from €866,566 to €966,821
- Taxes -€10,321
down €10,321 (-34.9%), from €29,572 to €19,251
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.
Derived cash bridge
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 | €244,692 | €309,280 | +€64,587 | +26.4% |
| Fixed assets | 21/28 | €41,913 | €33,793 | -€8,119 | -19.4% |
| Tangible fixed assets | 22/27 | €41,681 | €33,562 | -€8,119 | -19.5% |
| Plant, machinery and equipment | 23 | €1,033 | €2,427 | +€1,394 | +135% |
| Furniture and vehicles | 24 | €40,648 | €31,135 | -€9,513 | -23.4% |
| Financial fixed assets | 28 | €231 | €231 | = | 0.0% |
| Current assets | 29/58 | €202,780 | €275,486 | +€72,707 | +35.9% |
| Amounts receivable within one year | 40/41 | €200,380 | €69,579 | -€130,801 | -65.3% |
| Trade receivables | 40 | €175,415 | €49,555 | -€125,860 | -71.8% |
| Other amounts receivable | 41 | €24,965 | €20,024 | -€4,941 | -19.8% |
| Cash at bank and in hand | 54/58 | €2,400 | €205,907 | +€203,508 | +8,480% |
| Total equity and liabilities | 10/49 | €244,692 | €309,280 | +€64,587 | +26.4% |
| Equity | 10/15 | €192,988 | €284,567 | +€91,579 | +47.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,528 | €264,107 | +€91,579 | +53.1% |
| Amounts payable | 17/49 | €51,705 | €24,713 | -€26,992 | -52.2% |
| Amounts payable after more than one year | 17 | €11,856 | - | -€11,856 | |
| Financial debts | 170/4 | €11,856 | - | -€11,856 | |
| Amounts payable within one year | 42/48 | €39,849 | €24,713 | -€15,136 | -38.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,731 | +€5,731 | |
| Trade debts | 44 | - | €3,092 | +€3,092 | |
| Suppliers | 440/4 | - | €3,092 | +€3,092 | |
| Taxes, remuneration and social security | 45 | €19,907 | €11,273 | -€8,633 | -43.4% |
| Taxes | 450/3 | €19,907 | €11,273 | -€8,633 | -43.4% |
| Other amounts payable | 47/48 | €19,942 | €4,616 | -€15,326 | -76.9% |
| Turnover | 70 | €866,566 | €966,821 | +€100,255 | +11.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €738,210 | €840,825 | +€102,615 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,524 | €13,137 | +€4,613 | +54.1% |
| Other operating charges | 640/8 | €595 | €927 | +€332 | +55.7% |
| Gross operating margin | 9900 | €129,477 | €127,411 | -€2,066 | -1.6% |
| Operating profit (loss) | 9901 | €120,357 | €113,347 | -€7,010 | -5.8% |
| Financial income | 75/76B | €1 | €64 | +€63 | +12,626% |
| Recurring financial income | 75 | €1 | €64 | +€63 | +12,626% |
| Financial charges | 65/66B | €3,101 | €2,580 | -€521 | -16.8% |
| Recurring financial charges | 65 | €3,101 | €2,580 | -€521 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €117,257 | €110,831 | -€6,426 | -5.5% |
| Income taxes | 67/77 | €29,572 | €19,251 | -€10,321 | -34.9% |
| Profit (loss) for the period | 9904 | €87,685 | €91,579 | +€3,894 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €87,685 | €91,579 | +€3,894 | +4.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.