NB-Concepts: 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.
NB-Concepts
Largest movements
- Deferred charges and accrued income -€1,640
down €1,640 (-35.7%), from €4,590 to €2,950
- Receivables within one year +€395
up €395 (+1.3%), from €30,077 to €30,472
of which Trade receivables: +€30,472
- Profit (loss) carried forward -€1,327
down €1,327 (-6.0%), from €22,263 to €20,937
- Gross operating margin +€4,206
up €4,206 (+79.6%), from -€5,282 to -€1,075
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 | €36,672 | €35,401 | -€1,271 | -3.5% |
| Current assets | 29/58 | €36,672 | €35,401 | -€1,271 | -3.5% |
| Amounts receivable within one year | 40/41 | €30,077 | €30,472 | +€395 | +1.3% |
| Trade receivables | 40 | - | €30,472 | +€30,472 | |
| Other amounts receivable | 41 | €30,077 | - | -€30,077 | |
| Cash at bank and in hand | 54/58 | €2,004 | €1,979 | -€25 | -1.2% |
| Deferred charges and accrued income | 490/1 | €4,590 | €2,950 | -€1,640 | -35.7% |
| Total equity and liabilities | 10/49 | €36,672 | €35,401 | -€1,271 | -3.5% |
| Equity | 10/15 | €36,523 | €35,197 | -€1,327 | -3.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,263 | €20,937 | -€1,327 | -6.0% |
| Amounts payable | 17/49 | €148 | €204 | +€56 | +37.9% |
| Amounts payable within one year | 42/48 | €148 | €204 | +€56 | +37.9% |
| Trade debts | 44 | €47 | - | -€47 | |
| Suppliers | 440/4 | €47 | - | -€47 | |
| Taxes, remuneration and social security | 45 | €101 | €204 | +€103 | +102.1% |
| Taxes | 450/3 | €101 | €204 | +€103 | +102.1% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€5,282 | -€1,075 | +€4,206 | +79.6% |
| Operating profit (loss) | 9901 | -€5,400 | -€1,195 | +€4,204 | +77.9% |
| Financial charges | 65/66B | €39 | €28 | -€11 | -27.1% |
| Recurring financial charges | 65 | €39 | €28 | -€11 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,439 | -€1,224 | +€4,215 | +77.5% |
| Income taxes | 67/77 | €101 | €103 | +€2 | +2.1% |
| Profit (loss) for the period | 9904 | -€5,540 | -€1,327 | +€4,213 | +76.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,540 | -€1,327 | +€4,213 | +76.0% |
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.