New 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.
New Concept
Largest movements
- Receivables within one year +€698
up €698 (+6.0%), from €11,648 to €12,346
- Cash -€269
down €269 (-98.9%), from €272 to €3
mainly Receivables within one year (-€698)
- Tangible fixed assets -€187
down €187 (-73.0%), from €256 to €69
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€11,611
down €11,611 (-94.0%), from €12,351 to €739
of which Non-recurring financial income: -€12,136
- Gross operating margin +€11,153
up €11,153 (+98.6%), from -€11,306 to -€154
- Provisions -€2,750
no longer reported in 2024 (was €2,750)
- Staff costs -€1,201
no longer reported in 2024 (was €1,201)
- Financial charges -€901
down €901 (-77.9%), from €1,157 to €256
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.
Cash bridge derived
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 | €17,073 | €17,315 | +€242 | +1.4% |
| Fixed assets | 21/28 | €256 | €69 | -€187 | -73.0% |
| Tangible fixed assets | 22/27 | €256 | €69 | -€187 | -73.0% |
| Furniture and vehicles | 24 | €256 | €69 | -€187 | -73.0% |
| Current assets | 29/58 | €16,816 | €17,246 | +€429 | +2.6% |
| Stocks and contracts in progress | 3 | €4,897 | €4,897 | = | 0.0% |
| Stocks | 30/36 | €4,897 | €4,897 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,648 | €12,346 | +€698 | +6.0% |
| Other amounts receivable | 41 | €11,648 | €12,346 | +€698 | +6.0% |
| Cash at bank and in hand | 54/58 | €272 | €3 | -€269 | -98.9% |
| Total equity and liabilities | 10/49 | €17,073 | €17,315 | +€242 | +1.4% |
| Equity | 10/15 | €12,444 | €12,586 | +€142 | +1.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,556 | -€31,414 | +€142 | +0.5% |
| Provisions and deferred taxes | 16 | €2,750 | €2,750 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,750 | €2,750 | = | 0.0% |
| Other liabilities and charges | 164/5 | €2,750 | €2,750 | = | 0.0% |
| Amounts payable | 17/49 | €1,879 | €1,978 | +€100 | +5.3% |
| Amounts payable within one year | 42/48 | €1,879 | €1,978 | +€100 | +5.3% |
| Trade debts | 44 | €1,879 | €1,978 | +€100 | +5.3% |
| Suppliers | 440/4 | €1,879 | €1,978 | +€100 | +5.3% |
| Remuneration, social security and pensions | 62 | €1,201 | - | -€1,201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187 | €187 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,750 | - | -€2,750 | |
| Other operating charges | 640/8 | €678 | - | -€678 | |
| Gross operating margin | 9900 | -€11,306 | -€154 | +€11,153 | +98.6% |
| Operating profit (loss) | 9901 | -€16,122 | -€341 | +€15,781 | +97.9% |
| Financial income | 75/76B | €12,351 | €739 | -€11,611 | -94.0% |
| Recurring financial income | 75 | €215 | €739 | +€524 | +244.1% |
| Non-recurring financial income | 76B | €12,136 | - | -€12,136 | |
| Financial charges | 65/66B | €1,157 | €256 | -€901 | -77.9% |
| Recurring financial charges | 65 | €1,157 | €256 | -€901 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,928 | €142 | +€5,071 | |
| Profit (loss) for the period | 9904 | -€4,928 | €142 | +€5,071 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,928 | €142 | +€5,071 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.