CC _CONCEPT: what changed
CC _CONCEPT
Largest movements
- Tangible fixed assets -€13,434
down €13,434 (-41.7%), from €32,181 to €18,748
- Receivables within one year +€1,143
up €1,143 (+2.7%), from €42,667 to €43,810
- Cash +€1,089
up €1,089 (+9.1%), from €11,963 to €13,052
mainly Depreciation (+€13,434) and Net result for the year (+€2,676)
- Debts after one year -€8,744
down €8,744 (-50.9%), from €17,163 to €8,419
- Tax, wage and social debts -€5,472
down €5,472 (-97.7%), from €5,600 to €128
of which Remuneration and social security: -€3,600
- Profit (loss) carried forward +€2,676
up €2,676 (+4.9%), from €54,268 to €56,944
- Gross operating margin +€7,620
up €7,620 (+94.2%), from €8,088 to €15,708
- Depreciation +€1,647
up €1,647 (+14.0%), from €11,787 to €13,434
- Financial charges -€417
down €417 (-22.8%), from €1,829 to €1,412
- Other operating charges +€310
up €310 (+344%), from €90 to €400
- Financial income -€198
down €198 (-7.8%), from €2,539 to €2,341
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,811 | €75,610 | -€11,201 | -12.9% |
| Fixed assets | 21/28 | €32,181 | €18,748 | -€13,434 | -41.7% |
| Tangible fixed assets | 22/27 | €32,181 | €18,748 | -€13,434 | -41.7% |
| Furniture and vehicles | 24 | €32,181 | €18,748 | -€13,434 | -41.7% |
| Current assets | 29/58 | €54,629 | €56,862 | +€2,233 | +4.1% |
| Amounts receivable within one year | 40/41 | €42,667 | €43,810 | +€1,143 | +2.7% |
| Other amounts receivable | 41 | €42,667 | €43,810 | +€1,143 | +2.7% |
| Cash at bank and in hand | 54/58 | €11,963 | €13,052 | +€1,089 | +9.1% |
| Total equity and liabilities | 10/49 | €86,811 | €75,610 | -€11,201 | -12.9% |
| Equity | 10/15 | €55,268 | €57,944 | +€2,676 | +4.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | - | -€1,000 | |
| Issued capital | 100 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €54,268 | €56,944 | +€2,676 | +4.9% |
| Amounts payable | 17/49 | €31,543 | €17,665 | -€13,877 | -44.0% |
| Amounts payable after more than one year | 17 | €17,163 | €8,419 | -€8,744 | -50.9% |
| Financial debts | 170/4 | €17,163 | €8,419 | -€8,744 | -50.9% |
| Amounts payable within one year | 42/48 | €14,380 | €9,247 | -€5,134 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €8,307 | €8,744 | +€437 | +5.3% |
| Trade debts | 44 | €474 | €375 | -€98 | -20.8% |
| Suppliers | 440/4 | €474 | €375 | -€98 | -20.8% |
| Taxes, remuneration and social security | 45 | €5,600 | €128 | -€5,472 | -97.7% |
| Taxes | 450/3 | €2,000 | €128 | -€1,872 | -93.6% |
| Remuneration and social security | 454/9 | €3,600 | - | -€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,787 | €13,434 | +€1,647 | +14.0% |
| Other operating charges | 640/8 | €90 | €400 | +€310 | +344% |
| Gross operating margin | 9900 | €8,088 | €15,708 | +€7,620 | +94.2% |
| Operating profit (loss) | 9901 | -€3,790 | €1,875 | +€5,664 | |
| Financial income | 75/76B | €2,539 | €2,341 | -€198 | -7.8% |
| Recurring financial income | 75 | €2,539 | €2,341 | -€198 | -7.8% |
| Financial charges | 65/66B | €1,829 | €1,412 | -€417 | -22.8% |
| Recurring financial charges | 65 | €1,829 | €1,412 | -€417 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,079 | €2,804 | +€5,883 | |
| Income taxes | 67/77 | - | €128 | +€128 | |
| Profit (loss) for the period | 9904 | -€3,079 | €2,676 | +€5,756 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,079 | €2,676 | +€5,756 |
Next steps
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 3 November 2026 via checked.be.