NPCONCEPT: 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.
NPCONCEPT
Largest movements
- Receivables within one year +€45,660
up €45,660 (+73.9%), from €61,814 to €107,473
of which Trade receivables: +€42,138
- Tangible fixed assets +€8,105
up €8,105 (+269.8%), from €3,004 to €11,109
of which Furniture and vehicles: +€7,409
- Trade debts +€40,581
up €40,581 (+239.3%), from €16,960 to €57,541
- Reserves +€22,138
up €22,138 (+56.8%), from €39,008 to €61,146
- Tax, wage and social debts -€9,122
down €9,122 (-60.2%), from €15,143 to €6,020
of which Taxes: -€7,117
- Gross operating margin +€19,243
up €19,243 (+200.5%), from €9,596 to €28,839
- Taxes -€3,000
no longer reported in 2025 (was €3,000)
- Depreciation +€1,665
up €1,665 (+96.6%), from €1,724 to €3,388
- Other operating charges -€910
down €910 (-58.8%), from €1,549 to €638
- Financial charges -€565
down €565 (-17.4%), from €3,239 to €2,674
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 | €83,561 | €137,178 | +€53,616 | +64.2% |
| Fixed assets | 21/28 | €3,004 | €11,109 | +€8,105 | +269.8% |
| Tangible fixed assets | 22/27 | €3,004 | €11,109 | +€8,105 | +269.8% |
| Plant, machinery and equipment | 23 | - | €808 | +€808 | |
| Furniture and vehicles | 24 | €1,075 | €8,484 | +€7,409 | +689.1% |
| Other tangible fixed assets | 26 | €1,929 | €1,817 | -€111 | -5.8% |
| Current assets | 29/58 | €80,557 | €126,068 | +€45,511 | +56.5% |
| Amounts receivable within one year | 40/41 | €61,814 | €107,473 | +€45,660 | +73.9% |
| Trade receivables | 40 | €55,292 | €97,430 | +€42,138 | +76.2% |
| Other amounts receivable | 41 | €6,522 | €10,044 | +€3,522 | +54.0% |
| Cash at bank and in hand | 54/58 | €18,744 | €18,595 | -€149 | -0.8% |
| Total equity and liabilities | 10/49 | €83,561 | €137,178 | +€53,616 | +64.2% |
| Equity | 10/15 | €42,008 | €64,146 | +€22,138 | +52.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,008 | €61,146 | +€22,138 | +56.8% |
| Distributable reserves | 133 | €39,008 | €61,146 | +€22,138 | +56.8% |
| Amounts payable | 17/49 | €41,554 | €73,032 | +€31,478 | +75.8% |
| Amounts payable after more than one year | 17 | €8,000 | €7,967 | -€33 | -0.4% |
| Financial debts | 170/4 | €8,000 | €7,967 | -€33 | -0.4% |
| Amounts payable within one year | 42/48 | €33,554 | €65,065 | +€31,511 | +93.9% |
| Current portion of amounts payable after more than one year | 42 | €1,448 | €1,500 | +€53 | +3.6% |
| Trade debts | 44 | €16,960 | €57,541 | +€40,581 | +239.3% |
| Suppliers | 440/4 | €16,960 | €57,541 | +€40,581 | +239.3% |
| Taxes, remuneration and social security | 45 | €15,143 | €6,020 | -€9,122 | -60.2% |
| Taxes | 450/3 | €12,648 | €5,530 | -€7,117 | -56.3% |
| Remuneration and social security | 454/9 | €2,495 | €490 | -€2,005 | -80.4% |
| Other amounts payable | 47/48 | €3 | €3 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,724 | €3,388 | +€1,665 | +96.6% |
| Other operating charges | 640/8 | €1,549 | €638 | -€910 | -58.8% |
| Gross operating margin | 9900 | €9,596 | €28,839 | +€19,243 | +200.5% |
| Operating profit (loss) | 9901 | €6,323 | €24,812 | +€18,489 | +292.4% |
| Financial charges | 65/66B | €3,239 | €2,674 | -€565 | -17.4% |
| Recurring financial charges | 65 | €3,239 | €2,674 | -€565 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €3,085 | €22,138 | +€19,053 | +617.7% |
| Income taxes | 67/77 | €3,000 | - | -€3,000 | |
| Profit (loss) for the period | 9904 | €85 | €22,138 | +€22,053 | +26046.3% |
| Profit (loss) for the period to be appropriated | 9905 | €85 | €22,138 | +€22,053 | +26046.3% |
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 30 September 2026 via checked.be.