TUTTI-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.
TUTTI-CONCEPT
Largest movements
- Cash +€50,931
up €50,931 (+476.4%), from €10,691 to €61,621
mainly Trade debts (+€23,173) and Net result for the year (+€20,281)
- Receivables within one year +€9,673
up €9,673 (+56.1%), from €17,246 to €26,919
of which Trade receivables: +€18,951
- Tangible fixed assets -€6,072
down €6,072 (-38.3%), from €15,863 to €9,791
- Deferred charges and accrued income -€1,071
no longer reported in 2025 (was €1,071)
- Trade debts +€23,173
up €23,173 (+534.5%), from €4,336 to €27,508
- Profit (loss) carried forward +€20,281
up €20,281 (+111.8%), from €18,143 to €38,423
- Tax, wage and social debts +€9,696
up €9,696 (+502.0%), from €1,932 to €11,628
of which Taxes: +€11,496
- Gross operating margin +€34,965
up €34,965, from -€1,113 to €33,852
- Taxes +€6,190
up €6,190 (+4706.8%), from €132 to €6,322
- Depreciation -€5,555
down €5,555 (-92.7%), from €5,994 to €439
- Other operating charges +€3,536
up €3,536 (+308.9%), from €1,145 to €4,681
- Financial charges +€1,496
up €1,496 (+236.5%), from €633 to €2,129
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 | €44,870 | €98,331 | +€53,461 | +119.1% |
| Fixed assets | 21/28 | €15,863 | €9,791 | -€6,072 | -38.3% |
| Tangible fixed assets | 22/27 | €15,863 | €9,791 | -€6,072 | -38.3% |
| Furniture and vehicles | 24 | €15,863 | €9,791 | -€6,072 | -38.3% |
| Current assets | 29/58 | €29,007 | €88,540 | +€59,533 | +205.2% |
| Amounts receivable within one year | 40/41 | €17,246 | €26,919 | +€9,673 | +56.1% |
| Trade receivables | 40 | €7,967 | €26,919 | +€18,951 | +237.9% |
| Other amounts receivable | 41 | €9,278 | - | -€9,278 | |
| Cash at bank and in hand | 54/58 | €10,691 | €61,621 | +€50,931 | +476.4% |
| Deferred charges and accrued income | 490/1 | €1,071 | - | -€1,071 | |
| Total equity and liabilities | 10/49 | €44,870 | €98,331 | +€53,461 | +119.1% |
| Equity | 10/15 | €38,603 | €58,883 | +€20,281 | +52.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,143 | €38,423 | +€20,281 | +111.8% |
| Amounts payable | 17/49 | €6,267 | €39,447 | +€33,180 | +529.4% |
| Amounts payable within one year | 42/48 | €6,267 | €39,447 | +€33,180 | +529.4% |
| Trade debts | 44 | €4,336 | €27,508 | +€23,173 | +534.5% |
| Suppliers | 440/4 | €4,336 | €27,508 | +€23,173 | +534.5% |
| Taxes, remuneration and social security | 45 | €1,932 | €11,628 | +€9,696 | +502.0% |
| Taxes | 450/3 | €132 | €11,628 | +€11,496 | +8741.2% |
| Remuneration and social security | 454/9 | €1,800 | - | -€1,800 | |
| Other amounts payable | 47/48 | - | €311 | +€311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,994 | €439 | -€5,555 | -92.7% |
| Other operating charges | 640/8 | €1,145 | €4,681 | +€3,536 | +308.9% |
| Gross operating margin | 9900 | -€1,113 | €33,852 | +€34,965 | |
| Operating profit (loss) | 9901 | -€8,252 | €28,732 | +€36,984 | |
| Financial charges | 65/66B | €633 | €2,129 | +€1,496 | +236.5% |
| Recurring financial charges | 65 | €633 | €2,129 | +€1,496 | +236.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,885 | €26,603 | +€35,488 | |
| Income taxes | 67/77 | €132 | €6,322 | +€6,190 | +4706.8% |
| Profit (loss) for the period | 9904 | -€9,016 | €20,281 | +€29,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,016 | €20,281 | +€29,297 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.