PRODUCTION CONCEPT Belgium: what changed
PRODUCTION CONCEPT Belgium
Largest movements
- Receivables within one year -€12,003
down €12,003 (-86.0%), from €13,961 to €1,957
of which Trade receivables: -€13,796
- Cash +€1,412
up €1,412 (+28.4%), from €4,967 to €6,379
mainly Receivables within one year (+€12,003) and Depreciation (+€5,495)
- Tangible fixed assets -€998
down €998 (-11.4%), from €8,769 to €7,771
of which Furniture and vehicles: -€744
- Other debts -€3,825
down €3,825 (-36.5%), from €10,482 to €6,658
- Profit (loss) carried forward -€3,631
down €3,631 (-35.5%), from -€10,215 to -€13,846
- Tax, wage and social debts -€2,291
no longer reported in 2025 (was €2,291)
- Trade debts -€1,842
down €1,842 (-63.6%), from €2,897 to €1,055
- Gross operating margin -€3,424
down €3,424 (-54.6%), from €6,267 to €2,843
- Depreciation +€954
up €954 (+21.0%), from €4,541 to €5,495
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,697 | €16,108 | -€11,589 | -41.8% |
| Fixed assets | 21/28 | €8,769 | €7,771 | -€998 | -11.4% |
| Tangible fixed assets | 22/27 | €8,769 | €7,771 | -€998 | -11.4% |
| Furniture and vehicles | 24 | €7,045 | €6,301 | -€744 | -10.6% |
| Other tangible fixed assets | 26 | €1,724 | €1,471 | -€254 | -14.7% |
| Current assets | 29/58 | €18,927 | €8,336 | -€10,591 | -56.0% |
| Amounts receivable within one year | 40/41 | €13,961 | €1,957 | -€12,003 | -86.0% |
| Trade receivables | 40 | €13,961 | €165 | -€13,796 | -98.8% |
| Other amounts receivable | 41 | - | €1,793 | +€1,793 | |
| Cash at bank and in hand | 54/58 | €4,967 | €6,379 | +€1,412 | +28.4% |
| Total equity and liabilities | 10/49 | €27,697 | €16,108 | -€11,589 | -41.8% |
| Equity | 10/15 | €12,026 | €8,396 | -€3,631 | -30.2% |
| Contributions | 10/11 | €12,560 | €12,560 | = | 0.0% |
| Reserves | 13 | €9,682 | €9,682 | = | 0.0% |
| Distributable reserves | 133 | €9,682 | €9,682 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,215 | -€13,846 | -€3,631 | -35.5% |
| Amounts payable | 17/49 | €15,670 | €7,712 | -€7,958 | -50.8% |
| Amounts payable within one year | 42/48 | €15,670 | €7,712 | -€7,958 | -50.8% |
| Trade debts | 44 | €2,897 | €1,055 | -€1,842 | -63.6% |
| Suppliers | 440/4 | €2,897 | €1,055 | -€1,842 | -63.6% |
| Taxes, remuneration and social security | 45 | €2,291 | - | -€2,291 | |
| Taxes | 450/3 | €2,291 | - | -€2,291 | |
| Other amounts payable | 47/48 | €10,482 | €6,658 | -€3,825 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,541 | €5,495 | +€954 | +21.0% |
| Other operating charges | 640/8 | €443 | €460 | +€17 | +3.9% |
| Gross operating margin | 9900 | €6,267 | €2,843 | -€3,424 | -54.6% |
| Operating profit (loss) | 9901 | €1,283 | -€3,112 | -€4,395 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €147 | €176 | +€29 | +19.5% |
| Recurring financial charges | 65 | €147 | €176 | +€29 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €1,136 | -€3,288 | -€4,424 | |
| Income taxes | 67/77 | €329 | €343 | +€15 | +4.4% |
| Profit (loss) for the period | 9904 | €808 | -€3,631 | -€4,438 | |
| Profit (loss) for the period to be appropriated | 9905 | €808 | -€3,631 | -€4,438 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.