Tconcept: 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.
Tconcept
Largest movements
- Receivables within one year +€79,116
up €79,116 (+143.3%), from €55,195 to €134,311
of which Trade receivables: +€60,227
- Stocks and contracts +€20,532
new in 2025: €20,532
- Cash -€7,240
down €7,240 (-15.6%), from €46,274 to €39,034
mainly Receivables within one year (-€79,116) and Contributions, distributions and other (-€40,000)
- Tangible fixed assets +€5,594
up €5,594 (+317.1%), from €1,764 to €7,358
of which Furniture and vehicles: +€5,194
- Profit (loss) carried forward +€30,729
up €30,729 (+43.2%), from €71,104 to €101,832
- Advances received +€27,631
new in 2025: €27,631
- Other debts +€23,577
up €23,577 (+161.9%), from €14,564 to €38,141
- Trade debts +€11,248
up €11,248 (+98.8%), from €11,382 to €22,631
- Tax, wage and social debts +€4,500
up €4,500 (+300.0%), from €1,500 to €6,000
- Gross operating margin +€101,509
up €101,509 (+141.0%), from €71,976 to €173,486
- Other operating charges +€31,784
up €31,784 (+62.1%), from €51,148 to €82,932
- Taxes +€13,602
up €13,602 (+272.0%), from €5,000 to €18,602
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 | €103,550 | €201,235 | +€97,685 | +94.3% |
| Fixed assets | 21/28 | €1,764 | €7,358 | +€5,594 | +317.1% |
| Tangible fixed assets | 22/27 | €1,764 | €7,358 | +€5,594 | +317.1% |
| Plant, machinery and equipment | 23 | €1,764 | €2,164 | +€400 | +22.7% |
| Furniture and vehicles | 24 | - | €5,194 | +€5,194 | |
| Current assets | 29/58 | €101,787 | €193,877 | +€92,091 | +90.5% |
| Stocks and contracts in progress | 3 | - | €20,532 | +€20,532 | |
| Contracts in progress | 37 | - | €20,532 | +€20,532 | |
| Amounts receivable within one year | 40/41 | €55,195 | €134,311 | +€79,116 | +143.3% |
| Trade receivables | 40 | €48,713 | €108,940 | +€60,227 | +123.6% |
| Other amounts receivable | 41 | €6,481 | €25,370 | +€18,889 | +291.4% |
| Cash at bank and in hand | 54/58 | €46,274 | €39,034 | -€7,240 | -15.6% |
| Deferred charges and accrued income | 490/1 | €318 | - | -€318 | |
| Total equity and liabilities | 10/49 | €103,550 | €201,235 | +€97,685 | +94.3% |
| Equity | 10/15 | €76,104 | €106,832 | +€30,729 | +40.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,104 | €101,832 | +€30,729 | +43.2% |
| Amounts payable | 17/49 | €27,447 | €94,403 | +€66,956 | +244.0% |
| Amounts payable within one year | 42/48 | €27,447 | €94,403 | +€66,956 | +244.0% |
| Trade debts | 44 | €11,382 | €22,631 | +€11,248 | +98.8% |
| Suppliers | 440/4 | €11,382 | €22,631 | +€11,248 | +98.8% |
| Advances received on contracts in progress | 46 | - | €27,631 | +€27,631 | |
| Taxes, remuneration and social security | 45 | €1,500 | €6,000 | +€4,500 | +300.0% |
| Taxes | 450/3 | €1,500 | €6,000 | +€4,500 | +300.0% |
| Other amounts payable | 47/48 | €14,564 | €38,141 | +€23,577 | +161.9% |
| Remuneration, social security and pensions | 62 | €437 | - | -€437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €434 | €1,223 | +€788 | +181.6% |
| Other operating charges | 640/8 | €51,148 | €82,932 | +€31,784 | +62.1% |
| Gross operating margin | 9900 | €71,976 | €173,486 | +€101,509 | +141.0% |
| Operating profit (loss) | 9901 | €19,957 | €89,331 | +€69,374 | +347.6% |
| Financial income | 75/76B | €311 | €0 | -€311 | -100.0% |
| Recurring financial income | 75 | €311 | €0 | -€311 | -100.0% |
| Financial charges | 65/66B | €50 | €1 | -€49 | -98.6% |
| Recurring financial charges | 65 | €50 | €1 | -€49 | -98.6% |
| Profit (loss) for the period before taxes | 9903 | €20,219 | €89,330 | +€69,112 | +341.8% |
| Income taxes | 67/77 | €5,000 | €18,602 | +€13,602 | +272.0% |
| Profit (loss) for the period | 9904 | €15,219 | €70,729 | +€55,510 | +364.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,219 | €70,729 | +€55,510 | +364.7% |
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 9 October 2026 via checked.be.