CONTABILITA: 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.
CONTABILITA
Largest movements
- Cash +€79,907
up €79,907 (+297.8%), from €26,834 to €106,741
mainly Current investments (+€38,480) and Net result for the year (+€30,626)
- Current investments -€38,480
down €38,480 (-25.7%), from €150,000 to €111,520
- Deferred charges and accrued income -€12,201
down €12,201 (-61.3%), from €19,897 to €7,696
- Other debts +€29,756
up €29,756 (+3400.7%), from €875 to €30,631
- Gross operating margin +€5,581
up €5,581 (+16.1%), from €34,726 to €40,307
- Financial income -€2,414
down €2,414 (-47.3%), from €5,107 to €2,693
- Taxes -€1,802
down €1,802 (-14.3%), from €12,569 to €10,767
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 | €232,692 | €260,514 | +€27,822 | +12.0% |
| Fixed assets | 21/28 | €17,200 | €16,365 | -€835 | -4.9% |
| Tangible fixed assets | 22/27 | €17,200 | €16,365 | -€835 | -4.9% |
| Land and buildings | 22 | €17,200 | €16,365 | -€835 | -4.9% |
| Current assets | 29/58 | €215,492 | €244,149 | +€28,657 | +13.3% |
| Amounts receivable within one year | 40/41 | €18,761 | €18,192 | -€569 | -3.0% |
| Trade receivables | 40 | €18,761 | €18,192 | -€569 | -3.0% |
| Current investments | 50/53 | €150,000 | €111,520 | -€38,480 | -25.7% |
| Cash at bank and in hand | 54/58 | €26,834 | €106,741 | +€79,907 | +297.8% |
| Deferred charges and accrued income | 490/1 | €19,897 | €7,696 | -€12,201 | -61.3% |
| Total equity and liabilities | 10/49 | €232,692 | €260,514 | +€27,822 | +12.0% |
| Equity | 10/15 | €225,163 | €225,188 | +€25 | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €205,000 | €205,000 | = | 0.0% |
| Distributable reserves | 133 | €205,000 | €205,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163 | €188 | +€25 | +15.3% |
| Amounts payable | 17/49 | €7,529 | €35,326 | +€27,797 | +369.2% |
| Amounts payable within one year | 42/48 | €7,529 | €35,326 | +€27,797 | +369.2% |
| Taxes, remuneration and social security | 45 | €6,654 | €4,695 | -€1,959 | -29.4% |
| Taxes | 450/3 | €6,654 | €4,695 | -€1,959 | -29.4% |
| Other amounts payable | 47/48 | €875 | €30,631 | +€29,756 | +3400.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €835 | €835 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €620 | +€107 | +20.9% |
| Gross operating margin | 9900 | €34,726 | €40,307 | +€5,581 | +16.1% |
| Operating profit (loss) | 9901 | €33,378 | €38,852 | +€5,474 | +16.4% |
| Financial income | 75/76B | €5,107 | €2,693 | -€2,414 | -47.3% |
| Recurring financial income | 75 | €5,107 | €2,693 | -€2,414 | -47.3% |
| Financial charges | 65/66B | €67 | €152 | +€85 | +126.9% |
| Recurring financial charges | 65 | €67 | €152 | +€85 | +126.9% |
| Profit (loss) for the period before taxes | 9903 | €38,418 | €41,393 | +€2,975 | +7.7% |
| Income taxes | 67/77 | €12,569 | €10,767 | -€1,802 | -14.3% |
| Profit (loss) for the period | 9904 | €25,849 | €30,626 | +€4,777 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,849 | €30,626 | +€4,777 | +18.5% |
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 11 October 2026 via checked.be.