PRO CONCEPT CONSTRUCT: 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.
PRO CONCEPT CONSTRUCT
Largest movements
- Cash -€18,541
down €18,541 (-92.6%), from €20,013 to €1,472
mainly Net result for the year (-€10,652) and Other debts (-€9,010)
- Receivables within one year -€7,063
down €7,063 (-7.6%), from €93,016 to €85,953
of which Trade receivables: -€8,288
- Profit (loss) carried forward -€10,652
down €10,652 (-12.2%), from €87,017 to €76,365
- Other debts -€9,010
no longer reported in 2026 (was €9,010)
- Tax, wage and social debts -€4,093
down €4,093 (-57.7%), from €7,093 to €3,000
- Trade debts -€1,849
no longer reported in 2026 (was €1,849)
- Gross operating margin -€38,464
down €38,464, from €25,045 to -€13,419
- Taxes -€4,093
down €4,093, from €4,093 to -€0
- Financial income +€1,035
up €1,035 (+53.5%), from €1,935 to €2,970
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,029 | €87,425 | -€25,603 | -22.7% |
| Current assets | 29/58 | €113,029 | €87,425 | -€25,603 | -22.7% |
| Amounts receivable within one year | 40/41 | €93,016 | €85,953 | -€7,063 | -7.6% |
| Trade receivables | 40 | €37,578 | €29,290 | -€8,288 | -22.1% |
| Other amounts receivable | 41 | €55,437 | €56,663 | +€1,225 | +2.2% |
| Cash at bank and in hand | 54/58 | €20,013 | €1,472 | -€18,541 | -92.6% |
| Total equity and liabilities | 10/49 | €113,029 | €87,425 | -€25,603 | -22.7% |
| Equity | 10/15 | €95,077 | €84,425 | -€10,652 | -11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,017 | €76,365 | -€10,652 | -12.2% |
| Amounts payable | 17/49 | €17,951 | €3,000 | -€14,951 | -83.3% |
| Amounts payable within one year | 42/48 | €17,951 | €3,000 | -€14,951 | -83.3% |
| Trade debts | 44 | €1,849 | - | -€1,849 | |
| Suppliers | 440/4 | €1,849 | - | -€1,849 | |
| Taxes, remuneration and social security | 45 | €7,093 | €3,000 | -€4,093 | -57.7% |
| Taxes | 450/3 | €7,093 | €3,000 | -€4,093 | -57.7% |
| Other amounts payable | 47/48 | €9,010 | - | -€9,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64 | - | -€64 | |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €25,045 | -€13,419 | -€38,464 | |
| Operating profit (loss) | 9901 | €24,840 | -€13,563 | -€38,403 | |
| Financial income | 75/76B | €1,935 | €2,970 | +€1,035 | +53.5% |
| Recurring financial income | 75 | €1,935 | €2,970 | +€1,035 | +53.5% |
| Financial charges | 65/66B | €141 | €59 | -€82 | -58.1% |
| Recurring financial charges | 65 | €141 | €59 | -€82 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €26,634 | -€10,652 | -€37,286 | |
| Income taxes | 67/77 | €4,093 | -€0 | -€4,093 | |
| Profit (loss) for the period | 9904 | €22,541 | -€10,652 | -€33,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,541 | -€10,652 | -€33,193 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.