CONTIMP: 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.
CONTIMP
Largest movements
- Cash -€7,750
down €7,750 (-18.9%), from €40,925 to €33,175
mainly Tax, wage and social debts (-€15,728) and Debts after one year (-€6,375)
- Receivables within one year -€5,994
down €5,994 (-45.2%), from €13,254 to €7,260
- Tax, wage and social debts -€15,728
down €15,728 (-72.7%), from €21,626 to €5,898
of which Taxes: -€14,228
- Debts after one year -€6,375
down €6,375 (-36.4%), from €17,530 to €11,156
- Reserves +€5,443
up €5,443 (+10.3%), from €52,736 to €58,179
- Other debts +€1,923
up €1,923 (+31.4%), from €6,119 to €8,042
- Gross operating margin -€44,213
down €44,213 (-72.7%), from €60,815 to €16,602
- Taxes -€12,255
down €12,255 (-85.7%), from €14,296 to €2,041
- Depreciation +€3,976
up €3,976 (+220%), from €1,805 to €5,782
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,004 | €95,552 | -€14,452 | -13.1% |
| Fixed assets | 21/28 | €55,825 | €55,117 | -€708 | -1.3% |
| Tangible fixed assets | 22/27 | €25,825 | €25,117 | -€708 | -2.7% |
| Plant, machinery and equipment | 23 | €2,116 | €1,689 | -€426 | -20.1% |
| Furniture and vehicles | 24 | €23,709 | €18,609 | -€5,100 | -21.5% |
| Other tangible fixed assets | 26 | - | €4,818 | +€4,818 | |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €54,179 | €40,435 | -€13,744 | -25.4% |
| Amounts receivable within one year | 40/41 | €13,254 | €7,260 | -€5,994 | -45.2% |
| Trade receivables | 40 | €13,254 | €7,260 | -€5,994 | -45.2% |
| Cash at bank and in hand | 54/58 | €40,925 | €33,175 | -€7,750 | -18.9% |
| Total equity and liabilities | 10/49 | €110,004 | €95,552 | -€14,452 | -13.1% |
| Equity | 10/15 | €57,736 | €63,179 | +€5,443 | +9.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,736 | €58,179 | +€5,443 | +10.3% |
| Distributable reserves | 133 | €52,736 | €58,179 | +€5,443 | +10.3% |
| Amounts payable | 17/49 | €52,268 | €32,373 | -€19,895 | -38.1% |
| Amounts payable after more than one year | 17 | €17,530 | €11,156 | -€6,375 | -36.4% |
| Financial debts | 170/4 | €17,530 | €11,156 | -€6,375 | -36.4% |
| Amounts payable within one year | 42/48 | €34,508 | €21,217 | -€13,291 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €6,375 | €6,975 | +€600 | +9.4% |
| Trade debts | 44 | €389 | €303 | -€86 | -22.1% |
| Suppliers | 440/4 | €389 | €303 | -€86 | -22.1% |
| Taxes, remuneration and social security | 45 | €21,626 | €5,898 | -€15,728 | -72.7% |
| Taxes | 450/3 | €20,126 | €5,898 | -€14,228 | -70.7% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €6,119 | €8,042 | +€1,923 | +31.4% |
| Accrued charges and deferred income | 492/3 | €229 | €0 | -€229 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,805 | €5,782 | +€3,976 | +220% |
| Other operating charges | 640/8 | €465 | €528 | +€63 | +13.5% |
| Gross operating margin | 9900 | €60,815 | €16,602 | -€44,213 | -72.7% |
| Operating profit (loss) | 9901 | €58,545 | €10,292 | -€48,252 | -82.4% |
| Financial income | 75/76B | €75 | €0 | -€75 | -99.9% |
| Recurring financial income | 75 | €75 | €0 | -€75 | -99.9% |
| Financial charges | 65/66B | €2,846 | €2,809 | -€37 | -1.3% |
| Recurring financial charges | 65 | €2,846 | €2,809 | -€37 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €55,774 | €7,484 | -€48,290 | -86.6% |
| Income taxes | 67/77 | €14,296 | €2,041 | -€12,255 | -85.7% |
| Profit (loss) for the period | 9904 | €41,477 | €5,443 | -€36,035 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,477 | €5,443 | -€36,035 | -86.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.