Comptabilité Contracts Management: 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.
Comptabilité Contracts Management
Largest movements
- Tangible fixed assets -€12,939
down €12,939 (-25.0%), from €51,794 to €38,855
- Cash -€3,450
down €3,450 (-3.6%), from €96,343 to €92,892
mainly Tax, wage and social debts (-€11,902) and Other debts (-€5,977)
- Receivables within one year -€2,734
down €2,734 (-32.6%), from €8,397 to €5,663
of which Trade receivables: -€1,775
- Tax, wage and social debts -€11,902
down €11,902 (-98.7%), from €12,055 to €153
of which Remuneration and social security: -€6,250
- Other debts -€5,977
down €5,977 (-27.6%), from €21,617 to €15,641
- Debts after one year -€5,624
down €5,624 (-32.3%), from €17,412 to €11,788
- Trade debts +€5,347
up €5,347 (+1423.2%), from €376 to €5,723
- Gross operating margin -€33,330
down €33,330 (-59.4%), from €56,072 to €22,741
- Other operating charges -€1,203
down €1,203 (-49.1%), from €2,453 to €1,250
- Financial charges -€861
down €861 (-45.5%), from €1,892 to €1,031
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 | €156,533 | €137,410 | -€19,123 | -12.2% |
| Fixed assets | 21/28 | €51,794 | €38,855 | -€12,939 | -25.0% |
| Tangible fixed assets | 22/27 | €51,794 | €38,855 | -€12,939 | -25.0% |
| Furniture and vehicles | 24 | €51,794 | €38,855 | -€12,939 | -25.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €104,740 | €98,555 | -€6,185 | -5.9% |
| Amounts receivable within one year | 40/41 | €8,397 | €5,663 | -€2,734 | -32.6% |
| Trade receivables | 40 | €7,438 | €5,663 | -€1,775 | -23.9% |
| Other amounts receivable | 41 | €959 | - | -€959 | |
| Cash at bank and in hand | 54/58 | €96,343 | €92,892 | -€3,450 | -3.6% |
| Total equity and liabilities | 10/49 | €156,533 | €137,410 | -€19,123 | -12.2% |
| Equity | 10/15 | €98,202 | €97,648 | -€554 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,561 | €17,561 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,561 | €1,561 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,561 | €1,561 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,041 | €61,488 | -€554 | -0.9% |
| Amounts payable | 17/49 | €58,331 | €39,762 | -€18,570 | -31.8% |
| Amounts payable after more than one year | 17 | €17,412 | €11,788 | -€5,624 | -32.3% |
| Financial debts | 170/4 | €17,412 | €11,788 | -€5,624 | -32.3% |
| Amounts payable within one year | 42/48 | €40,920 | €27,974 | -€12,946 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €6,872 | €6,457 | -€415 | -6.0% |
| Trade debts | 44 | €376 | €5,723 | +€5,347 | +1423.2% |
| Suppliers | 440/4 | €376 | €5,723 | +€5,347 | +1423.2% |
| Taxes, remuneration and social security | 45 | €12,055 | €153 | -€11,902 | -98.7% |
| Taxes | 450/3 | €5,805 | €153 | -€5,652 | -97.4% |
| Remuneration and social security | 454/9 | €6,250 | - | -€6,250 | |
| Other amounts payable | 47/48 | €21,617 | €15,641 | -€5,977 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,207 | €15,295 | +€88 | +0.6% |
| Other operating charges | 640/8 | €2,453 | €1,250 | -€1,203 | -49.1% |
| Gross operating margin | 9900 | €56,072 | €22,741 | -€33,330 | -59.4% |
| Operating profit (loss) | 9901 | €38,411 | €6,196 | -€32,215 | -83.9% |
| Financial income | 75/76B | €12 | €45 | +€34 | +282.6% |
| Recurring financial income | 75 | €12 | €45 | +€34 | +282.6% |
| Financial charges | 65/66B | €1,892 | €1,031 | -€861 | -45.5% |
| Recurring financial charges | 65 | €1,892 | €1,031 | -€861 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €36,531 | €5,211 | -€31,320 | -85.7% |
| Income taxes | 67/77 | €5,286 | €5,765 | +€479 | +9.1% |
| Profit (loss) for the period | 9904 | €31,246 | -€554 | -€31,800 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,246 | -€554 | -€31,800 |
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 4 October 2026 via checked.be.