AC Conterra: 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.
AC Conterra
Largest movements
- Receivables within one year -€46,992
down €46,992 (-54.5%), from €86,193 to €39,201
of which Trade receivables: -€24,075
- Tangible fixed assets +€16,109
up €16,109 (+64.7%), from €24,892 to €41,001
of which Furniture and vehicles: +€16,484
- Cash +€2,265
up €2,265 (+40.2%), from €5,631 to €7,896
mainly Receivables within one year (+€46,992) and Debts after one year (+€22,458)
- Deferred charges and accrued income +€1,284
up €1,284 (+222%), from €577 to €1,861
- Reserves -€30,236
down €30,236 (-62.8%), from €48,160 to €17,924
- Debts after one year +€22,458
up €22,458 (+588%), from €3,817 to €26,275
- Trade debts -€21,294
down €21,294 (-58.0%), from €36,685 to €15,391
- Tax, wage and social debts -€4,769
down €4,769 (-37.7%), from €12,641 to €7,872
- Current portion of long-term debt +€4,397
up €4,397 (+50.6%), from €8,690 to €13,087
- Gross operating margin -€40,207
down €40,207 (-83.5%), from €48,126 to €7,919
- Taxes -€11,230
down €11,230, from €10,987 to -€242
- Depreciation -€5,402
down €5,402 (-41.8%), from €12,913 to €7,511
- Other operating charges +€3,098
up €3,098 (+108%), from €2,864 to €5,963
- Financial income -€1,032
down €1,032 (-99.9%), from €1,032 to €1
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 | €117,294 | €89,959 | -€27,334 | -23.3% |
| Fixed assets | 21/28 | €24,892 | €41,001 | +€16,109 | +64.7% |
| Tangible fixed assets | 22/27 | €24,892 | €41,001 | +€16,109 | +64.7% |
| Plant, machinery and equipment | 23 | €6,977 | €6,602 | -€375 | -5.4% |
| Furniture and vehicles | 24 | €17,915 | €34,399 | +€16,484 | +92.0% |
| Current assets | 29/58 | €92,401 | €48,958 | -€43,443 | -47.0% |
| Amounts receivable within one year | 40/41 | €86,193 | €39,201 | -€46,992 | -54.5% |
| Trade receivables | 40 | €60,651 | €36,576 | -€24,075 | -39.7% |
| Other amounts receivable | 41 | €25,542 | €2,625 | -€22,917 | -89.7% |
| Cash at bank and in hand | 54/58 | €5,631 | €7,896 | +€2,265 | +40.2% |
| Deferred charges and accrued income | 490/1 | €577 | €1,861 | +€1,284 | +222% |
| Total equity and liabilities | 10/49 | €117,294 | €89,959 | -€27,334 | -23.3% |
| Equity | 10/15 | €51,160 | €20,924 | -€30,236 | -59.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €48,160 | €17,924 | -€30,236 | -62.8% |
| Distributable reserves | 133 | €48,160 | €17,924 | -€30,236 | -62.8% |
| Amounts payable | 17/49 | €66,134 | €69,035 | +€2,901 | +4.4% |
| Amounts payable after more than one year | 17 | €3,817 | €26,275 | +€22,458 | +588% |
| Financial debts | 170/4 | €3,817 | €26,275 | +€22,458 | +588% |
| Amounts payable within one year | 42/48 | €62,316 | €42,466 | -€19,851 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €8,690 | €13,087 | +€4,397 | +50.6% |
| Trade debts | 44 | €36,685 | €15,391 | -€21,294 | -58.0% |
| Suppliers | 440/4 | €36,685 | €15,391 | -€21,294 | -58.0% |
| Taxes, remuneration and social security | 45 | €12,641 | €7,872 | -€4,769 | -37.7% |
| Taxes | 450/3 | €12,641 | €7,872 | -€4,769 | -37.7% |
| Other amounts payable | 47/48 | €4,300 | €6,115 | +€1,815 | +42.2% |
| Accrued charges and deferred income | 492/3 | - | €294 | +€294 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,913 | €7,511 | -€5,402 | -41.8% |
| Other operating charges | 640/8 | €2,864 | €5,963 | +€3,098 | +108% |
| Non-recurring operating charges | 66A | - | €723 | +€723 | |
| Gross operating margin | 9900 | €48,126 | €7,919 | -€40,207 | -83.5% |
| Operating profit (loss) | 9901 | €32,349 | -€6,278 | -€38,626 | |
| Financial income | 75/76B | €1,032 | €1 | -€1,032 | -99.9% |
| Recurring financial income | 75 | €1,032 | €1 | -€1,032 | -99.9% |
| Financial charges | 65/66B | €1,698 | €1,888 | +€190 | +11.2% |
| Recurring financial charges | 65 | €1,698 | €1,888 | +€190 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €31,683 | -€8,165 | -€39,847 | |
| Income taxes | 67/77 | €10,987 | -€242 | -€11,230 | |
| Profit (loss) for the period | 9904 | €20,695 | -€7,922 | -€28,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,695 | -€7,922 | -€28,618 |
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 24 October 2026 via checked.be.