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CONTBEL: 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.

What changed

CONTBEL

BE 0784.900.541
NACE 69.201, Certified accountants and tax accountants
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€51,331
2025 · €20,570+€30,761
Equity
€25,938
2025 · €34,607-€8,669
Cash
€21,734
2025 · €30,966-€9,231
Balance sheet total
€109,905
2025 · €44,727+€65,178

Largest movements

2025 to 2026
Assets
  • Receivables within one year +€43,291

    up €43,291 (+362.5%), from €11,941 to €55,232

    of which Other amounts receivable: +€48,800

  • Tangible fixed assets +€31,118

    up €31,118 (+1709.8%), from €1,820 to €32,938

    of which Other tangible fixed assets: +€30,163

  • Cash -€9,231

    down €9,231 (-29.8%), from €30,966 to €21,734

    mainly Contributions, distributions and other (-€60,000) and Receivables within one year (-€43,291)

Equity and liabilities
  • Other debts +€60,000

    new in 2026: €60,000

  • Tax, wage and social debts +€13,689

    up €13,689 (+143.9%), from €9,515 to €23,203

  • Profit (loss) carried forward -€8,669

    down €8,669 (-26.2%), from €33,107 to €24,438

Income statement
  • Gross operating margin +€37,819

    up €37,819 (+120.7%), from €31,323 to €69,142

  • Taxes +€8,317

    up €8,317 (+138.3%), from €6,012 to €14,329

  • Other operating charges -€1,545

    down €1,545 (-62.7%), from €2,463 to €919

From the 2025 result to the 2026 result

effect on the 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.

Result 2025 €20,570
Gross operating margin +€37,819
Depreciation -€305
Other operating charges +€1,545
Financial income +€11
Financial charges +€8
Taxes -€8,317
Result 2026 €51,331

Cash bridge derived

cash 2025 to 2026

Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€84,335
Investment -€33,569
Financing -€59,997
Cash 2025 €30,966
Net result for the year +€51,331
Depreciation +€2,451
Receivables within one year -€43,291
Trade debts +€156
Tax, wage and social debts +€13,689
Other debts +€60,000
Investment in fixed assets (net) -€33,569
Short-term financial debts +€3
Contributions, distributions and other -€60,000
Cash 2026 €21,734
Every line side by side 35 lines
Line Code 2025 2026 Change %
Total assets 20/58 €44,727 €109,905 +€65,178 +145.7%
Fixed assets 21/28 €1,820 €32,938 +€31,118 +1709.8%
Tangible fixed assets 22/27 €1,820 €32,938 +€31,118 +1709.8%
Furniture and vehicles 24 €1,820 €2,775 +€955 +52.5%
Other tangible fixed assets 26 - €30,163 +€30,163
Current assets 29/58 €42,907 €76,966 +€34,060 +79.4%
Amounts receivable within one year 40/41 €11,941 €55,232 +€43,291 +362.5%
Trade receivables 40 €11,941 €6,432 -€5,509 -46.1%
Other amounts receivable 41 - €48,800 +€48,800
Cash at bank and in hand 54/58 €30,966 €21,734 -€9,231 -29.8%
Total equity and liabilities 10/49 €44,727 €109,905 +€65,178 +145.7%
Equity 10/15 €34,607 €25,938 -€8,669 -25.1%
Contributions 10/11 €1,500 €1,500 = 0.0%
Profit (loss) carried forward 14 €33,107 €24,438 -€8,669 -26.2%
Amounts payable 17/49 €10,120 €83,967 +€73,848 +729.8%
Amounts payable within one year 42/48 €10,120 €83,967 +€73,848 +729.8%
Financial debts 43 - €3 +€3
Credit institutions 430/8 - €3 +€3
Trade debts 44 €605 €761 +€156 +25.8%
Suppliers 440/4 €605 €761 +€156 +25.8%
Taxes, remuneration and social security 45 €9,515 €23,203 +€13,689 +143.9%
Taxes 450/3 €9,515 €23,203 +€13,689 +143.9%
Other amounts payable 47/48 - €60,000 +€60,000
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,146 €2,451 +€305 +14.2%
Other operating charges 640/8 €2,463 €919 -€1,545 -62.7%
Gross operating margin 9900 €31,323 €69,142 +€37,819 +120.7%
Operating profit (loss) 9901 €26,713 €65,772 +€39,059 +146.2%
Financial income 75/76B €4 €15 +€11 +235.6%
Recurring financial income 75 €4 €15 +€11 +235.6%
Financial charges 65/66B €135 €127 -€8 -5.9%
Recurring financial charges 65 €135 €127 -€8 -5.9%
Profit (loss) for the period before taxes 9903 €26,582 €65,660 +€39,078 +147.0%
Income taxes 67/77 €6,012 €14,329 +€8,317 +138.3%
Profit (loss) for the period 9904 €20,570 €51,331 +€30,761 +149.5%
Profit (loss) for the period to be appropriated 9905 €20,570 €51,331 +€30,761 +149.5%

Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.