ACONTRARIO: 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.
ACONTRARIO
Largest movements
- Receivables within one year +€7,388
up €7,388 (+30.9%), from €23,904 to €31,292
of which Other amounts receivable: +€8,036
- Tangible fixed assets -€2,152
down €2,152 (-28.9%), from €7,456 to €5,304
- Reserves +€6,863
up €6,863 (+6.0%), from €114,937 to €121,801
- Tax, wage and social debts -€3,317
down €3,317 (-42.7%), from €7,761 to €4,445
- Trade debts +€2,322
up €2,322 (+91.3%), from €2,544 to €4,866
- Gross operating margin -€9,012
down €9,012 (-38.3%), from €23,553 to €14,541
- Taxes -€2,078
down €2,078 (-36.6%), from €5,678 to €3,600
- Depreciation -€2,041
down €2,041 (-48.7%), from €4,193 to €2,152
- Financial income +€314
up €314 (+610%), from €51 to €365
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 | €133,125 | €138,144 | +€5,019 | +3.8% |
| Fixed assets | 21/28 | €7,461 | €5,309 | -€2,152 | -28.8% |
| Tangible fixed assets | 22/27 | €7,456 | €5,304 | -€2,152 | -28.9% |
| Furniture and vehicles | 24 | €7,456 | €5,304 | -€2,152 | -28.9% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €125,664 | €132,835 | +€7,171 | +5.7% |
| Amounts receivable within one year | 40/41 | €23,904 | €31,292 | +€7,388 | +30.9% |
| Trade receivables | 40 | €20,907 | €20,259 | -€648 | -3.1% |
| Other amounts receivable | 41 | €2,997 | €11,034 | +€8,036 | +268% |
| Cash at bank and in hand | 54/58 | €99,997 | €99,838 | -€159 | -0.2% |
| Deferred charges and accrued income | 490/1 | €1,763 | €1,705 | -€58 | -3.3% |
| Total equity and liabilities | 10/49 | €133,125 | €138,144 | +€5,019 | +3.8% |
| Equity | 10/15 | €121,137 | €128,001 | +€6,863 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,937 | €121,801 | +€6,863 | +6.0% |
| Distributable reserves | 133 | €114,937 | €121,801 | +€6,863 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,988 | €10,144 | -€1,844 | -15.4% |
| Amounts payable within one year | 42/48 | €11,988 | €10,144 | -€1,844 | -15.4% |
| Trade debts | 44 | €2,544 | €4,866 | +€2,322 | +91.3% |
| Suppliers | 440/4 | €2,544 | €4,866 | +€2,322 | +91.3% |
| Taxes, remuneration and social security | 45 | €7,761 | €4,445 | -€3,317 | -42.7% |
| Taxes | 450/3 | €7,761 | €4,445 | -€3,317 | -42.7% |
| Other amounts payable | 47/48 | €1,683 | €833 | -€850 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,193 | €2,152 | -€2,041 | -48.7% |
| Other operating charges | 640/8 | €1,521 | €1,417 | -€104 | -6.8% |
| Gross operating margin | 9900 | €23,553 | €14,541 | -€9,012 | -38.3% |
| Operating profit (loss) | 9901 | €17,839 | €10,972 | -€6,867 | -38.5% |
| Financial income | 75/76B | €51 | €365 | +€314 | +610% |
| Recurring financial income | 75 | €51 | €365 | +€314 | +610% |
| Financial charges | 65/66B | €69 | €40 | -€29 | -41.4% |
| Recurring financial charges | 65 | €69 | €40 | -€29 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €17,821 | €11,296 | -€6,525 | -36.6% |
| Income taxes | 67/77 | €5,678 | €3,600 | -€2,078 | -36.6% |
| Profit (loss) for the period | 9904 | €12,144 | €7,696 | -€4,447 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,144 | €7,696 | -€4,447 | -36.6% |
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 28 October 2026 via checked.be.