Club Contentement: 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.
Club Contentement
Largest movements
- Receivables within one year -€15,991
down €15,991 (-61.6%), from €25,951 to €9,960
of which Trade receivables: -€16,622
- Cash +€5,347
up €5,347 (+14.2%), from €37,666 to €43,013
mainly Receivables within one year (+€15,991) and Trade debts (+€1,985)
- Current investments +€4,000
new in 2025: €4,000
- Deferred charges and accrued income +€972
new in 2025: €972
- Tax, wage and social debts -€9,612
down €9,612 (-73.7%), from €13,035 to €3,424
- Trade debts +€1,985
up €1,985 (+140%), from €1,421 to €3,406
- Profit (loss) carried forward +€1,111
up €1,111 (+2.8%), from €39,902 to €41,014
- Advances received +€1,010
new in 2025: €1,010
- Gross operating margin -€30,784
down €30,784 (-88.3%), from €34,855 to €4,070
- Taxes -€6,870
down €6,870 (-82.9%), from €8,289 to €1,419
- Financial charges +€898
up €898 (+848%), from €106 to €1,004
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 | €64,345 | €58,369 | -€5,975 | -9.3% |
| Fixed assets | 21/28 | €728 | €425 | -€303 | -41.6% |
| Tangible fixed assets | 22/27 | €728 | €425 | -€303 | -41.6% |
| Plant, machinery and equipment | 23 | €728 | €425 | -€303 | -41.6% |
| Current assets | 29/58 | €63,617 | €57,944 | -€5,672 | -8.9% |
| Amounts receivable within one year | 40/41 | €25,951 | €9,960 | -€15,991 | -61.6% |
| Trade receivables | 40 | €25,811 | €9,188 | -€16,622 | -64.4% |
| Other amounts receivable | 41 | €140 | €771 | +€632 | +452% |
| Current investments | 50/53 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €37,666 | €43,013 | +€5,347 | +14.2% |
| Deferred charges and accrued income | 490/1 | - | €972 | +€972 | |
| Total equity and liabilities | 10/49 | €64,345 | €58,369 | -€5,975 | -9.3% |
| Equity | 10/15 | €42,902 | €44,014 | +€1,111 | +2.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,902 | €41,014 | +€1,111 | +2.8% |
| Amounts payable | 17/49 | €21,442 | €14,356 | -€7,087 | -33.0% |
| Amounts payable within one year | 42/48 | €21,442 | €14,356 | -€7,087 | -33.0% |
| Trade debts | 44 | €1,421 | €3,406 | +€1,985 | +140% |
| Suppliers | 440/4 | €1,421 | €3,406 | +€1,985 | +140% |
| Advances received on contracts in progress | 46 | - | €1,010 | +€1,010 | |
| Taxes, remuneration and social security | 45 | €13,035 | €3,424 | -€9,612 | -73.7% |
| Taxes | 450/3 | €13,035 | €3,424 | -€9,612 | -73.7% |
| Other amounts payable | 47/48 | €6,986 | €6,516 | -€470 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €303 | +€122 | +67.9% |
| Other operating charges | 640/8 | - | €233 | +€233 | |
| Gross operating margin | 9900 | €34,855 | €4,070 | -€30,784 | -88.3% |
| Operating profit (loss) | 9901 | €34,674 | €3,534 | -€31,140 | -89.8% |
| Financial income | 75/76B | €30 | €0 | -€30 | -100.0% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100.0% |
| Financial charges | 65/66B | €106 | €1,004 | +€898 | +848% |
| Recurring financial charges | 65 | €106 | €1,004 | +€898 | +848% |
| Profit (loss) for the period before taxes | 9903 | €34,599 | €2,530 | -€32,068 | -92.7% |
| Income taxes | 67/77 | €8,289 | €1,419 | -€6,870 | -82.9% |
| Profit (loss) for the period | 9904 | €26,310 | €1,111 | -€25,199 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,310 | €1,111 | -€25,199 | -95.8% |
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 31 October 2026 via checked.be.