THE CONCEPT GROUP: what changed
What changed
THE CONCEPT GROUP
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€898,217
2024 · €928,091-€29,874
Equity
€2.9m
2024 · €2.4m+€482,217
Cash
€99,172
2024 · €614,445-€515,273
Balance sheet total
€7.4m
2024 · €8.5m-€1.1m
Largest movements
Assets
- Cash -€515,273
down €515,273 (-83.9%), from €614,445 to €99,172
mainly Accrued charges and deferred income (-€767,469) and Other debts (-€447,688)
- Receivables within one year -€426,598
down €426,598 (-14.8%), from €2.9m to €2.5m
of which Other amounts receivable: -€874,514
- Deferred charges and accrued income -€100,634
down €100,634 (-27.4%), from €366,664 to €266,030
Equity and liabilities
- Accrued charges and deferred income -€767,469
down €767,469 (-73.4%), from €1.0m to €278,217
- Profit (loss) carried forward +€482,217
up €482,217 (+60.5%), from €796,539 to €1.3m
- Other debts -€447,688
down €447,688 (-52.4%), from €854,422 to €406,734
- Debts after one year -€394,143
down €394,143 (-24.2%), from €1.6m to €1.2m
- Short-term financial debts +€350,000
new in 2025: €350,000
Income statement
- Turnover +€853,556
up €853,556 (+7.8%), from €11.0m to €11.8m
- Goods and materials +€382,779
up €382,779 (+13.8%), from €2.8m to €3.2m
- Financial income -€222,699
down €222,699 (-52.4%), from €424,757 to €202,059
- Staff costs +€149,548
up €149,548 (+3.5%), from €4.2m to €4.4m
- Services and other goods +€123,388
up €123,388 (+4.1%), from €3.0m to €3.1m
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.
Result 2024
€928,091
Turnover
+€853,556
Other operating income
-€10,474
Goods and materials
-€382,779
Services and other goods
-€123,388
Staff costs
-€149,548
Depreciation
+€4,788
Write-downs
+€56,526
Other operating charges
-€17,858
Other operating items
+€2,398
Financial income
-€222,699
Financial charges
+€20,536
Taxes
-€60,932
Result 2025
€898,217
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€143,014
Investment
-€153,342
Financing
-€504,945
Cash 2024
€614,445
From operations (derived)
+€143,014
Net result for the year
+€898,217
Depreciation
+€220,995
Receivables within one year
+€426,598
Deferred charges and accrued income
+€100,634
Trade debts
-€274,038
Tax, wage and social debts
-€14,234
Other debts
-€447,688
Accrued charges and deferred income
-€767,469
Investment (derived)
-€153,342
Investment in fixed assets (net)
-€153,341
Current investments
-€1
Financing
-€504,945
Debts after one year
-€394,143
Current portion of long-term debt
-€44,802
Short-term financial debts
+€350,000
Contributions, distributions and other
-€416,000
Cash 2025
€99,172
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,541,116 | €7,430,957 | -€1.1m | -13.0% |
| Fixed assets | 21/28 | €4,670,127 | €4,602,474 | -€67,654 | -1.4% |
| Tangible fixed assets | 22/27 | €520,748 | €453,093 | -€67,655 | -13.0% |
| Land and buildings | 22 | €51,275 | €20,358 | -€30,917 | -60.3% |
| Plant, machinery and equipment | 23 | €196,493 | €186,925 | -€9,568 | -4.9% |
| Furniture and vehicles | 24 | €198,537 | €186,018 | -€12,519 | -6.3% |
| Other tangible fixed assets | 26 | €74,442 | €59,792 | -€14,650 | -19.7% |
| Financial fixed assets | 28 | €4,149,379 | €4,149,381 | +€1 | 0.0% |
| Affiliated companies | 280/1 | €4,109,579 | €4,109,579 | = | 0.0% |
| Participating interests | 280 | €4,109,579 | €4,109,579 | = | 0.0% |
| Other financial fixed assets | 284/8 | €39,800 | €39,801 | +€1 | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €39,800 | €39,801 | +€1 | 0.0% |
| Current assets | 29/58 | €3,870,988 | €2,828,484 | -€1.0m | -26.9% |
| Stocks and contracts in progress | 3 | €11,465 | €11,465 | = | 0.0% |
| Stocks | 30/36 | €11,465 | €11,465 | = | 0.0% |
| Goods purchased for resale | 34 | €11,465 | €11,465 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,878,313 | €2,451,714 | -€426,598 | -14.8% |
| Trade receivables | 40 | €1,957,867 | €2,405,783 | +€447,915 | +22.9% |
| Other amounts receivable | 41 | €920,445 | €45,932 | -€874,514 | -95.0% |
| Current investments | 50/53 | €102 | €103 | +€1 | +0.6% |
| Other investments | 51/53 | €102 | €103 | +€1 | +0.6% |
| Cash at bank and in hand | 54/58 | €614,445 | €99,172 | -€515,273 | -83.9% |
| Deferred charges and accrued income | 490/1 | €366,664 | €266,030 | -€100,634 | -27.4% |
| Total equity and liabilities | 10/49 | €8,541,116 | €7,430,957 | -€1.1m | -13.0% |
| Equity | 10/15 | €2,435,000 | €2,917,217 | +€482,217 | +19.8% |
| Contributions | 10/11 | €291,108 | €291,108 | = | 0.0% |
| Capital | 10 | €291,108 | €291,108 | = | 0.0% |
| Issued capital | 100 | €291,108 | €291,108 | = | 0.0% |
| Revaluation surpluses | 12 | €766,079 | €766,079 | = | 0.0% |
| Reserves | 13 | €581,274 | €581,274 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,100 | €32,100 | = | 0.0% |
| Legal reserve | 130 | €32,100 | €32,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €401,824 | €401,824 | = | 0.0% |
| Distributable reserves | 133 | €147,350 | €147,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €796,539 | €1,278,755 | +€482,217 | +60.5% |
| Amounts payable | 17/49 | €6,106,116 | €4,513,741 | -€1.6m | -26.1% |
| Amounts payable after more than one year | 17 | €1,625,547 | €1,231,404 | -€394,143 | -24.2% |
| Financial debts | 170/4 | €1,625,547 | €1,231,404 | -€394,143 | -24.2% |
| Credit institutions | 173 | €1,625,547 | €1,231,404 | -€394,143 | -24.2% |
| Amounts payable within one year | 42/48 | €3,434,883 | €3,004,119 | -€430,763 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €787,502 | €742,699 | -€44,802 | -5.7% |
| Financial debts | 43 | - | €350,000 | +€350,000 | |
| Credit institutions | 430/8 | - | €350,000 | +€350,000 | |
| Trade debts | 44 | €1,217,959 | €943,921 | -€274,038 | -22.5% |
| Suppliers | 440/4 | €1,217,959 | €943,921 | -€274,038 | -22.5% |
| Taxes, remuneration and social security | 45 | €575,000 | €560,766 | -€14,234 | -2.5% |
| Taxes | 450/3 | €113,269 | €83,395 | -€29,874 | -26.4% |
| Remuneration and social security | 454/9 | €461,730 | €477,370 | +€15,640 | +3.4% |
| Other amounts payable | 47/48 | €854,422 | €406,734 | -€447,688 | -52.4% |
| Accrued charges and deferred income | 492/3 | €1,045,686 | €278,217 | -€767,469 | -73.4% |
| Operating income | 70/76A | €11,079,358 | €11,925,760 | +€846,401 | +7.6% |
| Turnover | 70 | €10,978,207 | €11,831,763 | +€853,556 | +7.8% |
| Other operating income | 74 | €101,152 | €90,678 | -€10,474 | -10.4% |
| Non-recurring operating income | 76A | - | €3,319 | +€3,319 | |
| Operating charges | 60/66A | €10,287,538 | €10,900,718 | +€613,180 | +6.0% |
| Goods for resale, raw materials and consumables | 60 | €2,769,022 | €3,151,801 | +€382,779 | +13.8% |
| Purchases | 600/8 | €2,769,022 | €3,151,801 | +€382,779 | +13.8% |
| Services and other goods | 61 | €3,006,016 | €3,129,404 | +€123,388 | +4.1% |
| Remuneration, social security and pensions | 62 | €4,217,184 | €4,366,732 | +€149,548 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225,783 | €220,995 | -€4,788 | -2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €56,526 | - | -€56,526 | |
| Other operating charges | 640/8 | €13,007 | €30,865 | +€17,858 | +137% |
| Non-recurring operating charges | 66A | - | €921 | +€921 | |
| Operating profit (loss) | 9901 | €791,821 | €1,025,042 | +€233,221 | +29.5% |
| Financial income | 75/76B | €424,757 | €202,059 | -€222,699 | -52.4% |
| Recurring financial income | 75 | €424,757 | €202,059 | -€222,699 | -52.4% |
| Income from financial fixed assets | 750 | €424,649 | €200,819 | -€223,831 | -52.7% |
| Other financial income | 752/9 | €108 | €1,240 | +€1,132 | +1,046% |
| Financial charges | 65/66B | €159,387 | €138,852 | -€20,536 | -12.9% |
| Recurring financial charges | 65 | €159,387 | €138,852 | -€20,536 | -12.9% |
| Debt charges | 650 | €147,842 | €122,071 | -€25,770 | -17.4% |
| Other financial charges | 652/9 | €11,546 | €16,780 | +€5,235 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €1,057,191 | €1,088,249 | +€31,058 | +2.9% |
| Income taxes | 67/77 | €129,100 | €190,033 | +€60,932 | +47.2% |
| Taxes | 670/3 | €129,100 | €190,033 | +€60,932 | +47.2% |
| Profit (loss) for the period | 9904 | €928,091 | €898,217 | -€29,874 | -3.2% |
| Transfer from tax-exempt reserves | 789 | €147,350 | - | -€147,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,075,441 | €898,217 | -€177,224 | -16.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.