Total K-oncept: 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.
Total K-oncept
Largest movements
- Current investments +€100,000
up €100,000 (+44.4%), from €225,000 to €325,000
- Cash -€30,604
down €30,604 (-31.2%), from €98,163 to €67,560
mainly Contributions, distributions and other (-€200,000) and Current investments (-€100,000)
- Tangible fixed assets -€16,224
down €16,224 (-4.9%), from €333,973 to €317,749
of which Furniture and vehicles: -€14,093
- Other debts +€120,162
up €120,162 (+239%), from €50,236 to €170,398
- Debts after one year -€25,757
down €25,757 (-75.8%), from €33,983 to €8,226
- Profit (loss) carried forward -€21,839
down €21,839 (-4.3%), from €512,771 to €490,932
- Current portion of long-term debt -€10,258
down €10,258 (-28.5%), from €36,015 to €25,757
- Gross operating margin +€72,836
up €72,836 (+39.4%), from €185,036 to €257,873
- Taxes +€19,200
up €19,200 (+45.8%), from €41,923 to €61,123
- Depreciation -€2,772
down €2,772 (-13.3%), from €20,882 to €18,109
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.
Derived cash bridge
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 | €663,429 | €719,302 | +€55,873 | +8.4% |
| Fixed assets | 21/28 | €333,973 | €317,749 | -€16,224 | -4.9% |
| Tangible fixed assets | 22/27 | €333,973 | €317,749 | -€16,224 | -4.9% |
| Land and buildings | 22 | €310,960 | €309,355 | -€1,605 | -0.5% |
| Plant, machinery and equipment | 23 | €2,105 | €1,579 | -€526 | -25.0% |
| Furniture and vehicles | 24 | €20,908 | €6,816 | -€14,093 | -67.4% |
| Current assets | 29/58 | €329,456 | €401,552 | +€72,097 | +21.9% |
| Amounts receivable within one year | 40/41 | €6,153 | €6,660 | +€507 | +8.2% |
| Trade receivables | 40 | €4,420 | €5,959 | +€1,539 | +34.8% |
| Other amounts receivable | 41 | €1,733 | €701 | -€1,032 | -59.6% |
| Current investments | 50/53 | €225,000 | €325,000 | +€100,000 | +44.4% |
| Cash at bank and in hand | 54/58 | €98,163 | €67,560 | -€30,604 | -31.2% |
| Deferred charges and accrued income | 490/1 | €139 | €2,332 | +€2,194 | +1,580% |
| Total equity and liabilities | 10/49 | €663,429 | €719,302 | +€55,873 | +8.4% |
| Equity | 10/15 | €533,231 | €511,392 | -€21,839 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €512,771 | €490,932 | -€21,839 | -4.3% |
| Amounts payable | 17/49 | €130,198 | €207,910 | +€77,712 | +59.7% |
| Amounts payable after more than one year | 17 | €33,983 | €8,226 | -€25,757 | -75.8% |
| Financial debts | 170/4 | €33,983 | €8,226 | -€25,757 | -75.8% |
| Amounts payable within one year | 42/48 | €96,215 | €199,684 | +€103,469 | +108% |
| Current portion of amounts payable after more than one year | 42 | €36,015 | €25,757 | -€10,258 | -28.5% |
| Trade debts | 44 | €8,250 | €3,296 | -€4,954 | -60.0% |
| Suppliers | 440/4 | €8,250 | €3,296 | -€4,954 | -60.0% |
| Taxes, remuneration and social security | 45 | €1,714 | €233 | -€1,481 | -86.4% |
| Taxes | 450/3 | €1,714 | €233 | -€1,481 | -86.4% |
| Other amounts payable | 47/48 | €50,236 | €170,398 | +€120,162 | +239% |
| Remuneration, social security and pensions | 62 | €2,170 | €2,170 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,882 | €18,109 | -€2,772 | -13.3% |
| Other operating charges | 640/8 | €547 | €365 | -€183 | -33.4% |
| Gross operating margin | 9900 | €185,036 | €257,873 | +€72,836 | +39.4% |
| Operating profit (loss) | 9901 | €161,437 | €237,229 | +€75,791 | +46.9% |
| Financial income | 75/76B | €757 | €2,966 | +€2,209 | +292% |
| Recurring financial income | 75 | €757 | €2,966 | +€2,209 | +292% |
| Financial charges | 65/66B | €1,292 | €911 | -€382 | -29.5% |
| Recurring financial charges | 65 | €1,292 | €911 | -€382 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €160,902 | €239,284 | +€78,382 | +48.7% |
| Income taxes | 67/77 | €41,923 | €61,123 | +€19,200 | +45.8% |
| Profit (loss) for the period | 9904 | €118,979 | €178,161 | +€59,182 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €118,979 | €178,161 | +€59,182 | +49.7% |
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 26 October 2026 via checked.be.