WHATS!CONCEPT: 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.
WHATS!CONCEPT
Largest movements
- Cash +€9,576
up €9,576 (+31.8%), from €30,118 to €39,693
mainly Net result for the year (+€26,483) and Other debts (+€3,147)
- Profit (loss) carried forward +€6,483
up €6,483 (+63.2%), from €10,261 to €16,744
- Other debts +€3,147
up €3,147 (+16.5%), from €19,042 to €22,189
- Gross operating margin +€11,786
up €11,786 (+78.3%), from €15,054 to €26,840
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 | €34,958 | €44,533 | +€9,576 | +27.4% |
| Current assets | 29/58 | €34,958 | €44,533 | +€9,576 | +27.4% |
| Amounts receivable within one year | 40/41 | €4,840 | €4,840 | = | 0.0% |
| Trade receivables | 40 | €4,840 | €4,840 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,118 | €39,693 | +€9,576 | +31.8% |
| Total equity and liabilities | 10/49 | €34,958 | €44,533 | +€9,576 | +27.4% |
| Equity | 10/15 | €11,261 | €17,744 | +€6,483 | +57.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,261 | €16,744 | +€6,483 | +63.2% |
| Amounts payable | 17/49 | €23,697 | €26,789 | +€3,093 | +13.1% |
| Amounts payable within one year | 42/48 | €23,697 | €26,789 | +€3,093 | +13.1% |
| Trade debts | 44 | €1,781 | €1,453 | -€327 | -18.4% |
| Suppliers | 440/4 | €1,781 | €1,453 | -€327 | -18.4% |
| Taxes, remuneration and social security | 45 | €2,874 | €3,147 | +€273 | +9.5% |
| Taxes | 450/3 | €2,874 | €3,147 | +€273 | +9.5% |
| Other amounts payable | 47/48 | €19,042 | €22,189 | +€3,147 | +16.5% |
| Other operating charges | 640/8 | €485 | €312 | -€173 | -35.7% |
| Gross operating margin | 9900 | €15,054 | €26,840 | +€11,786 | +78.3% |
| Operating profit (loss) | 9901 | €14,569 | €26,528 | +€11,959 | +82.1% |
| Financial charges | 65/66B | €182 | €45 | -€137 | -75.3% |
| Recurring financial charges | 65 | €182 | €45 | -€137 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €14,386 | €26,483 | +€12,097 | +84.1% |
| Profit (loss) for the period | 9904 | €14,386 | €26,483 | +€12,097 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,386 | €26,483 | +€12,097 | +84.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.