congruente: 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.
congruente
Largest movements
- Current investments +€76,368
up €76,368 (+72.9%), from €104,822 to €181,190
- Receivables within one year -€5,109
down €5,109 (-11.3%), from €45,382 to €40,273
of which Trade receivables: -€3,169
- Cash +€4,416
up €4,416 (+1050.1%), from €421 to €4,836
mainly Net result for the year (+€80,990) and Other debts (+€78,270)
- Tangible fixed assets +€3,635
up €3,635 (+27.2%), from €13,371 to €17,007
- Other debts +€78,270
up €78,270 (+4524.8%), from €1,730 to €80,000
- Gross operating margin +€29,766
up €29,766 (+37.5%), from €79,295 to €109,061
- Financial charges +€1,169
up €1,169 (+201.2%), from €581 to €1,750
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 | €225,042 | €304,405 | +€79,363 | +35.3% |
| Fixed assets | 21/28 | €13,371 | €17,007 | +€3,635 | +27.2% |
| Tangible fixed assets | 22/27 | €13,371 | €17,007 | +€3,635 | +27.2% |
| Furniture and vehicles | 24 | €13,371 | €17,007 | +€3,635 | +27.2% |
| Current assets | 29/58 | €211,670 | €287,398 | +€75,728 | +35.8% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,382 | €40,273 | -€5,109 | -11.3% |
| Trade receivables | 40 | €42,241 | €39,073 | -€3,169 | -7.5% |
| Other amounts receivable | 41 | €3,141 | €1,200 | -€1,941 | -61.8% |
| Current investments | 50/53 | €104,822 | €181,190 | +€76,368 | +72.9% |
| Cash at bank and in hand | 54/58 | €421 | €4,836 | +€4,416 | +1050.1% |
| Deferred charges and accrued income | 490/1 | €1,046 | €1,099 | +€53 | +5.1% |
| Total equity and liabilities | 10/49 | €225,042 | €304,405 | +€79,363 | +35.3% |
| Equity | 10/15 | €200,391 | €201,380 | +€990 | +0.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €196,300 | €196,300 | = | 0.0% |
| Distributable reserves | 133 | €196,300 | €196,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91 | €1,080 | +€990 | +1091.7% |
| Provisions and deferred taxes | 16 | €1,600 | €1,700 | +€100 | +6.3% |
| Provisions for liabilities and charges | 160/5 | €1,600 | €1,700 | +€100 | +6.3% |
| Other liabilities and charges | 164/5 | €1,600 | €1,700 | +€100 | +6.3% |
| Amounts payable | 17/49 | €23,051 | €101,325 | +€78,273 | +339.6% |
| Amounts payable within one year | 42/48 | €23,051 | €101,325 | +€78,273 | +339.6% |
| Trade debts | 44 | €1,124 | €55 | -€1,069 | -95.1% |
| Suppliers | 440/4 | €1,124 | €55 | -€1,069 | -95.1% |
| Taxes, remuneration and social security | 45 | €20,198 | €21,269 | +€1,072 | +5.3% |
| Taxes | 450/3 | €20,198 | €21,269 | +€1,072 | +5.3% |
| Other amounts payable | 47/48 | €1,730 | €80,000 | +€78,270 | +4524.8% |
| Non-recurring operating income | 76A | - | €239 | +€239 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,818 | €3,007 | +€190 | +6.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €100 | +€100 | |
| Other operating charges | 640/8 | €1,385 | €1,129 | -€256 | -18.5% |
| Non-recurring operating charges | 66A | €239 | - | -€239 | |
| Gross operating margin | 9900 | €79,295 | €109,061 | +€29,766 | +37.5% |
| Operating profit (loss) | 9901 | €74,854 | €104,825 | +€29,971 | +40.0% |
| Financial income | 75/76B | €461 | €526 | +€65 | +14.2% |
| Recurring financial income | 75 | €461 | €526 | +€65 | +14.2% |
| Financial charges | 65/66B | €581 | €1,750 | +€1,169 | +201.2% |
| Recurring financial charges | 65 | €581 | €1,750 | +€1,169 | +201.2% |
| Profit (loss) for the period before taxes | 9903 | €74,734 | €103,602 | +€28,868 | +38.6% |
| Income taxes | 67/77 | €22,071 | €22,612 | +€542 | +2.5% |
| Profit (loss) for the period | 9904 | €52,663 | €80,990 | +€28,326 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,663 | €80,990 | +€28,326 | +53.8% |
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 9 October 2026 via checked.be.