Viewconcept: what changed
Two fiscal 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.
Viewconcept
Largest movements
- Cash -€90,268
down €90,268 (-37.1%), from €243,552 to €153,285
mainly Investment in fixed assets (net) (-€55,119) and Net result for the year (-€21,764)
- Tangible fixed assets +€31,921
up €31,921 (+8.9%), from €357,990 to €389,911
of which Other tangible fixed assets: +€39,640
- Receivables within one year +€19,105
up €19,105 (+98.8%), from €19,328 to €38,433
of which Trade receivables: +€16,087
- Profit (loss) carried forward -€21,764
down €21,764, from €1,462 to -€20,302
- Other debts -€11,150
down €11,150 (-3.3%), from €336,150 to €325,000
- Gross operating margin -€139,292
down €139,292 (-99.1%), from €140,599 to €1,307
- Depreciation -€29,852
down €29,852 (-56.3%), from €53,050 to €23,198
- Taxes -€19,634
down €19,634 (-98.6%), from €19,921 to €288
- Financial charges -€16,460
down €16,460 (-98.4%), from €16,723 to €263
- Financial income +€3,805
new in 2025: €3,805
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 | €627,503 | €587,788 | -€39,714 | -6.3% |
| Fixed assets | 21/28 | €358,215 | €390,136 | +€31,921 | +8.9% |
| Tangible fixed assets | 22/27 | €357,990 | €389,911 | +€31,921 | +8.9% |
| Furniture and vehicles | 24 | €31,794 | €24,075 | -€7,719 | -24.3% |
| Other tangible fixed assets | 26 | €326,196 | €365,835 | +€39,640 | +12.2% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €269,288 | €197,652 | -€71,635 | -26.6% |
| Amounts receivable within one year | 40/41 | €19,328 | €38,433 | +€19,105 | +98.8% |
| Trade receivables | 40 | €17,793 | €33,880 | +€16,087 | +90.4% |
| Other amounts receivable | 41 | €1,535 | €4,553 | +€3,018 | +196.6% |
| Cash at bank and in hand | 54/58 | €243,552 | €153,285 | -€90,268 | -37.1% |
| Deferred charges and accrued income | 490/1 | €6,407 | €5,935 | -€472 | -7.4% |
| Total equity and liabilities | 10/49 | €627,503 | €587,788 | -€39,714 | -6.3% |
| Equity | 10/15 | €271,158 | €249,394 | -€21,764 | -8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €251,096 | €251,096 | = | 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% |
| Distributable reserves | 133 | €249,236 | €249,236 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,462 | -€20,302 | -€21,764 | |
| Amounts payable | 17/49 | €356,345 | €338,394 | -€17,951 | -5.0% |
| Amounts payable within one year | 42/48 | €356,345 | €338,394 | -€17,951 | -5.0% |
| Trade debts | 44 | €7,076 | €6,393 | -€684 | -9.7% |
| Suppliers | 440/4 | €7,076 | €6,393 | -€684 | -9.7% |
| Taxes, remuneration and social security | 45 | €13,119 | €7,001 | -€6,117 | -46.6% |
| Taxes | 450/3 | €13,119 | €7,001 | -€6,117 | -46.6% |
| Other amounts payable | 47/48 | €336,150 | €325,000 | -€11,150 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,050 | €23,198 | -€29,852 | -56.3% |
| Other operating charges | 640/8 | €896 | €3,127 | +€2,231 | +249.1% |
| Non-recurring operating charges | 66A | €14,903 | - | -€14,903 | |
| Gross operating margin | 9900 | €140,599 | €1,307 | -€139,292 | -99.1% |
| Operating profit (loss) | 9901 | €71,750 | -€25,018 | -€96,768 | |
| Financial income | 75/76B | - | €3,805 | +€3,805 | |
| Recurring financial income | 75 | - | €3,805 | +€3,805 | |
| Financial charges | 65/66B | €16,723 | €263 | -€16,460 | -98.4% |
| Recurring financial charges | 65 | €16,723 | €263 | -€16,460 | -98.4% |
| Profit (loss) for the period before taxes | 9903 | €55,027 | -€21,476 | -€76,503 | |
| Income taxes | 67/77 | €19,921 | €288 | -€19,634 | -98.6% |
| Profit (loss) for the period | 9904 | €35,106 | -€21,764 | -€56,869 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,106 | -€21,764 | -€56,869 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.