T.A 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.
T.A CONCEPT
Largest movements
- Tangible fixed assets -€7,054
down €7,054 (-4.0%), from €175,769 to €168,714
- Cash -€2,838
no longer reported in 2025 (was €2,838)
mainly Current portion of long-term debt (-€14,089) and Deferred charges and accrued income (-€310)
- Current portion of long-term debt -€14,089
down €14,089 (-95.8%), from €14,709 to €620
- Profit (loss) carried forward +€3,478
up €3,478 (+38.0%), from €9,153 to €12,631
- Gross operating margin -€4,702
down €4,702 (-23.3%), from €20,163 to €15,461
- Taxes -€1,210
down €1,210 (-48.9%), from €2,476 to €1,266
- Financial charges -€241
down €241 (-12.0%), from €2,008 to €1,767
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.
Cash bridge derived
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 | €178,607 | €169,024 | -€9,583 | -5.4% |
| Fixed assets | 21/28 | €175,769 | €168,714 | -€7,054 | -4.0% |
| Tangible fixed assets | 22/27 | €175,769 | €168,714 | -€7,054 | -4.0% |
| Land and buildings | 22 | €175,769 | €168,714 | -€7,054 | -4.0% |
| Current assets | 29/58 | €2,838 | €310 | -€2,528 | -89.1% |
| Cash at bank and in hand | 54/58 | €2,838 | - | -€2,838 | |
| Deferred charges and accrued income | 490/1 | - | €310 | +€310 | |
| Total equity and liabilities | 10/49 | €178,607 | €169,024 | -€9,583 | -5.4% |
| Equity | 10/15 | €15,353 | €18,831 | +€3,478 | +22.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,153 | €12,631 | +€3,478 | +38.0% |
| Amounts payable | 17/49 | €163,254 | €150,194 | -€13,061 | -8.0% |
| Amounts payable after more than one year | 17 | €103,900 | €103,900 | = | 0.0% |
| Financial debts | 170/4 | €103,900 | €103,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,492 | €45,374 | -€13,118 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €14,709 | €620 | -€14,089 | -95.8% |
| Trade debts | 44 | €783 | €520 | -€263 | -33.6% |
| Suppliers | 440/4 | €783 | €520 | -€263 | -33.6% |
| Taxes, remuneration and social security | 45 | €3,332 | €3,742 | +€410 | +12.3% |
| Taxes | 450/3 | €3,332 | €3,742 | +€410 | +12.3% |
| Other amounts payable | 47/48 | €39,667 | €40,491 | +€824 | +2.1% |
| Accrued charges and deferred income | 492/3 | €863 | €920 | +€57 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,054 | €7,054 | = | 0.0% |
| Other operating charges | 640/8 | €1,823 | €1,895 | +€73 | +4.0% |
| Gross operating margin | 9900 | €20,163 | €15,461 | -€4,702 | -23.3% |
| Operating profit (loss) | 9901 | €11,285 | €6,511 | -€4,774 | -42.3% |
| Financial charges | 65/66B | €2,008 | €1,767 | -€241 | -12.0% |
| Recurring financial charges | 65 | €2,008 | €1,767 | -€241 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €9,278 | €4,744 | -€4,534 | -48.9% |
| Income taxes | 67/77 | €2,476 | €1,266 | -€1,210 | -48.9% |
| Profit (loss) for the period | 9904 | €6,802 | €3,478 | -€3,324 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,802 | €3,478 | -€3,324 | -48.9% |
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 12 October 2026 via checked.be.