PT-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.
PT-CONCEPT
Largest movements
- Cash +€25,267
up €25,267 (+57.2%), from €44,167 to €69,434
mainly Net result for the year (+€42,059) and Other debts (+€37,747)
- Receivables within one year -€6,882
down €6,882 (-71.2%), from €9,660 to €2,778
- Accrued charges and deferred income -€45,553
no longer reported in 2024 (was €45,553)
- Profit (loss) carried forward +€42,059
up €42,059 (+68.8%), from -€61,152 to -€19,093
- Other debts +€37,747
new in 2024: €37,747
- Tax, wage and social debts -€12,584
down €12,584 (-76.3%), from €16,483 to €3,899
of which Taxes: -€7,384
- Trade debts -€3,725
down €3,725 (-51.1%), from €7,296 to €3,571
- Gross operating margin +€26,141
up €26,141 (+102.2%), from €25,573 to €51,714
- Financial charges -€1,902
down €1,902 (-36.5%), from €5,218 to €3,316
- Financial income -€1,492
no longer reported in 2024 (was €1,492)
- Other operating charges -€599
down €599 (-30.8%), from €1,942 to €1,343
- Depreciation -€573
down €573 (-10.3%), from €5,569 to €4,996
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 | €75,856 | €93,800 | +€17,944 | +23.7% |
| Fixed assets | 21/28 | €21,386 | €20,876 | -€510 | -2.4% |
| Tangible fixed assets | 22/27 | €20,636 | €20,126 | -€510 | -2.5% |
| Land and buildings | 22 | €7,080 | €6,047 | -€1,033 | -14.6% |
| Plant, machinery and equipment | 23 | €1,540 | €1,201 | -€339 | -22.0% |
| Furniture and vehicles | 24 | €12,016 | €12,878 | +€862 | +7.2% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €54,470 | €72,924 | +€18,454 | +33.9% |
| Amounts receivable within one year | 40/41 | €9,660 | €2,778 | -€6,882 | -71.2% |
| Trade receivables | 40 | €9,660 | €2,778 | -€6,882 | -71.2% |
| Cash at bank and in hand | 54/58 | €44,167 | €69,434 | +€25,267 | +57.2% |
| Deferred charges and accrued income | 490/1 | €643 | €712 | +€69 | +10.7% |
| Total equity and liabilities | 10/49 | €75,856 | €93,800 | +€17,944 | +23.7% |
| Equity | 10/15 | €6,524 | €48,583 | +€42,059 | +644.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €55,276 | €55,276 | = | 0.0% |
| Distributable reserves | 133 | €55,276 | €55,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,152 | -€19,093 | +€42,059 | +68.8% |
| Amounts payable | 17/49 | €69,332 | €45,217 | -€24,115 | -34.8% |
| Amounts payable within one year | 42/48 | €23,779 | €45,217 | +€21,438 | +90.2% |
| Trade debts | 44 | €7,296 | €3,571 | -€3,725 | -51.1% |
| Suppliers | 440/4 | €7,296 | €3,571 | -€3,725 | -51.1% |
| Taxes, remuneration and social security | 45 | €16,483 | €3,899 | -€12,584 | -76.3% |
| Taxes | 450/3 | €11,283 | €3,899 | -€7,384 | -65.4% |
| Remuneration and social security | 454/9 | €5,200 | - | -€5,200 | |
| Other amounts payable | 47/48 | - | €37,747 | +€37,747 | |
| Accrued charges and deferred income | 492/3 | €45,553 | - | -€45,553 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,569 | €4,996 | -€573 | -10.3% |
| Other operating charges | 640/8 | €1,942 | €1,343 | -€599 | -30.8% |
| Gross operating margin | 9900 | €25,573 | €51,714 | +€26,141 | +102.2% |
| Operating profit (loss) | 9901 | €18,062 | €45,375 | +€27,313 | +151.2% |
| Financial income | 75/76B | €1,492 | - | -€1,492 | |
| Recurring financial income | 75 | €1,492 | - | -€1,492 | |
| Financial charges | 65/66B | €5,218 | €3,316 | -€1,902 | -36.5% |
| Recurring financial charges | 65 | €5,218 | €3,316 | -€1,902 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €14,336 | €42,059 | +€27,723 | +193.4% |
| Profit (loss) for the period | 9904 | €14,336 | €42,059 | +€27,723 | +193.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,336 | €42,059 | +€27,723 | +193.4% |
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 5 October 2026 via checked.be.