PCONCEPT ELECTRICITE: 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.
PCONCEPT ELECTRICITE
Largest movements
- Cash -€25,413
down €25,413 (-48.1%), from €52,794 to €27,381
mainly Receivables within one year (-€16,170) and Trade debts (-€14,700)
- Receivables within one year +€16,170
up €16,170 (+100%), from €16,131 to €32,300
of which Other amounts receivable: +€12,393
- Tangible fixed assets -€3,673
down €3,673 (-30.0%), from €12,227 to €8,554
of which Furniture and vehicles: -€3,673
- Deferred charges and accrued income -€2,137
down €2,137 (-50.6%), from €4,220 to €2,083
- Trade debts -€14,700
down €14,700 (-87.7%), from €16,759 to €2,059
- Profit (loss) carried forward +€7,260
up €7,260 (+21.4%), from €33,905 to €41,165
- Debts after one year -€4,536
down €4,536 (-35.7%), from €12,715 to €8,180
- Other debts -€2,407
no longer reported in 2025 (was €2,407)
- Tax, wage and social debts -€930
down €930 (-9.0%), from €10,309 to €9,380
of which Taxes: -€2,822
- Gross operating margin -€4,662
down €4,662 (-17.2%), from €27,184 to €22,522
- Depreciation -€2,122
down €2,122 (-20.7%), from €10,271 to €8,149
- Other operating charges -€943
down €943 (-48.9%), from €1,927 to €984
- Staff costs +€726
up €726 (+26.5%), from €2,744 to €3,470
- Financial charges -€586
down €586 (-34.7%), from €1,688 to €1,102
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 | €85,372 | €70,319 | -€15,053 | -17.6% |
| Fixed assets | 21/28 | €12,227 | €8,554 | -€3,673 | -30.0% |
| Tangible fixed assets | 22/27 | €12,227 | €8,554 | -€3,673 | -30.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €12,227 | €8,554 | -€3,673 | -30.0% |
| Current assets | 29/58 | €73,145 | €61,765 | -€11,380 | -15.6% |
| Amounts receivable within one year | 40/41 | €16,131 | €32,300 | +€16,170 | +100% |
| Trade receivables | 40 | €11,568 | €15,345 | +€3,777 | +32.6% |
| Other amounts receivable | 41 | €4,562 | €16,955 | +€12,393 | +272% |
| Cash at bank and in hand | 54/58 | €52,794 | €27,381 | -€25,413 | -48.1% |
| Deferred charges and accrued income | 490/1 | €4,220 | €2,083 | -€2,137 | -50.6% |
| Total equity and liabilities | 10/49 | €85,372 | €70,319 | -€15,053 | -17.6% |
| Equity | 10/15 | €38,905 | €46,165 | +€7,260 | +18.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,905 | €41,165 | +€7,260 | +21.4% |
| Amounts payable | 17/49 | €46,467 | €24,154 | -€22,313 | -48.0% |
| Amounts payable after more than one year | 17 | €12,715 | €8,180 | -€4,536 | -35.7% |
| Financial debts | 170/4 | €12,715 | €8,180 | -€4,536 | -35.7% |
| Amounts payable within one year | 42/48 | €33,752 | €15,975 | -€17,777 | -52.7% |
| Current portion of amounts payable after more than one year | 42 | €4,276 | €4,536 | +€260 | +6.1% |
| Trade debts | 44 | €16,759 | €2,059 | -€14,700 | -87.7% |
| Suppliers | 440/4 | €16,759 | €2,059 | -€14,700 | -87.7% |
| Taxes, remuneration and social security | 45 | €10,309 | €9,380 | -€930 | -9.0% |
| Taxes | 450/3 | €8,098 | €5,276 | -€2,822 | -34.8% |
| Remuneration and social security | 454/9 | €2,211 | €4,103 | +€1,892 | +85.6% |
| Other amounts payable | 47/48 | €2,407 | - | -€2,407 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,744 | €3,470 | +€726 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,271 | €8,149 | -€2,122 | -20.7% |
| Other operating charges | 640/8 | €1,927 | €984 | -€943 | -48.9% |
| Gross operating margin | 9900 | €27,184 | €22,522 | -€4,662 | -17.2% |
| Operating profit (loss) | 9901 | €12,242 | €9,918 | -€2,324 | -19.0% |
| Financial income | 75/76B | €151 | €520 | +€369 | +245% |
| Recurring financial income | 75 | €151 | €520 | +€369 | +245% |
| Financial charges | 65/66B | €1,688 | €1,102 | -€586 | -34.7% |
| Recurring financial charges | 65 | €1,688 | €1,102 | -€586 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €10,706 | €9,337 | -€1,369 | -12.8% |
| Income taxes | 67/77 | €2,379 | €2,077 | -€302 | -12.7% |
| Profit (loss) for the period | 9904 | €8,327 | €7,260 | -€1,067 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,327 | €7,260 | -€1,067 | -12.8% |
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 23 October 2026 via checked.be.