RND CONCEPT: 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.
RND CONCEPT
Largest movements
- Receivables within one year +€172,877
up €172,877 (+468.2%), from €36,925 to €209,802
of which Trade receivables: +€151,837
- Cash +€7,047
up €7,047 (+41.8%), from €16,859 to €23,906
mainly Trade debts (+€193,290) and Tax, wage and social debts (+€712)
- Trade debts +€193,290
up €193,290 (+56292.0%), from €343 to €193,633
- Profit (loss) carried forward -€14,669
down €14,669 (-36.8%), from €39,913 to €25,243
- Turnover -€158,597
down €158,597 (-11.3%), from €1.4m to €1.2m
- Purchases and services -€101,754
down €101,754 (-7.6%), from €1.3m to €1.2m
- Gross operating margin -€56,783
down €56,783, from €54,594 to -€2,190
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 | €55,256 | €234,589 | +€179,333 | +324.5% |
| Fixed assets | 21/28 | €1,472 | €880 | -€592 | -40.2% |
| Tangible fixed assets | 22/27 | €1,472 | €880 | -€592 | -40.2% |
| Furniture and vehicles | 24 | €1,472 | €880 | -€592 | -40.2% |
| Current assets | 29/58 | €53,784 | €233,709 | +€179,925 | +334.5% |
| Amounts receivable within one year | 40/41 | €36,925 | €209,802 | +€172,877 | +468.2% |
| Trade receivables | 40 | €22,372 | €174,209 | +€151,837 | +678.7% |
| Other amounts receivable | 41 | €14,553 | €35,593 | +€21,040 | +144.6% |
| Cash at bank and in hand | 54/58 | €16,859 | €23,906 | +€7,047 | +41.8% |
| Total equity and liabilities | 10/49 | €55,256 | €234,589 | +€179,333 | +324.5% |
| Equity | 10/15 | €41,913 | €27,243 | -€14,669 | -35.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €39,913 | €25,243 | -€14,669 | -36.8% |
| Amounts payable | 17/49 | €13,343 | €207,345 | +€194,002 | +1453.9% |
| Amounts payable within one year | 42/48 | €13,343 | €207,345 | +€194,002 | +1453.9% |
| Trade debts | 44 | €343 | €193,633 | +€193,290 | +56292.0% |
| Suppliers | 440/4 | €343 | €193,633 | +€193,290 | +56292.0% |
| Taxes, remuneration and social security | 45 | €13,000 | €13,712 | +€712 | +5.5% |
| Taxes | 450/3 | €13,000 | €13,712 | +€712 | +5.5% |
| Turnover | 70 | €1,398,393 | €1,239,796 | -€158,597 | -11.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,345,339 | €1,243,585 | -€101,754 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €592 | +€288 | +94.5% |
| Other operating charges | 640/8 | €430 | €3,192 | +€2,762 | +642.6% |
| Gross operating margin | 9900 | €54,594 | -€2,190 | -€56,783 | |
| Operating profit (loss) | 9901 | €53,859 | -€5,974 | -€59,833 | |
| Financial income | 75/76B | €1,146 | €2 | -€1,144 | -99.8% |
| Recurring financial income | 75 | €1,146 | €2 | -€1,144 | -99.8% |
| Financial charges | 65/66B | €2,093 | €8,698 | +€6,605 | +315.6% |
| Recurring financial charges | 65 | €2,093 | €8,698 | +€6,605 | +315.6% |
| Profit (loss) for the period before taxes | 9903 | €52,913 | -€14,669 | -€67,582 | |
| Income taxes | 67/77 | €13,000 | - | -€13,000 | |
| Profit (loss) for the period | 9904 | €39,913 | -€14,669 | -€54,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,913 | -€14,669 | -€54,582 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.