CONTINENTAL 15: 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.
CONTINENTAL 15
Largest movements
- Receivables within one year +€52,713
up €52,713 (+99.8%), from €52,830 to €105,543
of which Other amounts receivable: +€52,289
- Tangible fixed assets +€20,361
up €20,361 (+185%), from €10,982 to €31,343
of which Furniture and vehicles: +€12,420
- Cash +€9,425
up €9,425 (+16.0%), from €58,795 to €68,220
mainly Net result for the year (+€83,486) and Tax, wage and social debts (+€19,482)
- Stocks and contracts -€2,228
down €2,228 (-63.7%), from €3,500 to €1,272
- Profit (loss) carried forward +€83,486
up €83,486 (+152%), from €54,953 to €138,439
- Trade debts -€22,696
down €22,696 (-99.4%), from €22,825 to €129
- Tax, wage and social debts +€19,482
up €19,482 (+45.0%), from €43,329 to €62,811
of which Taxes: +€19,233
- Gross operating margin +€24,252
up €24,252 (+25.3%), from €95,747 to €119,999
- Taxes -€12,364
down €12,364 (-56.5%), from €21,886 to €9,522
- Other operating charges +€4,505
up €4,505 (+184%), from €2,451 to €6,956
- Financial income +€2,356
up €2,356 (+130%), from €1,812 to €4,168
- Staff costs +€2,030
up €2,030 (+123%), from €1,653 to €3,683
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,107 | €206,378 | +€80,271 | +63.7% |
| Fixed assets | 21/28 | €10,982 | €31,343 | +€20,361 | +185% |
| Tangible fixed assets | 22/27 | €10,982 | €31,343 | +€20,361 | +185% |
| Plant, machinery and equipment | 23 | €372 | €5,184 | +€4,812 | +1,294% |
| Furniture and vehicles | 24 | €10,610 | €23,030 | +€12,420 | +117% |
| Other tangible fixed assets | 26 | - | €3,129 | +€3,129 | |
| Current assets | 29/58 | €115,125 | €175,035 | +€59,910 | +52.0% |
| Stocks and contracts in progress | 3 | €3,500 | €1,272 | -€2,228 | -63.7% |
| Stocks | 30/36 | €3,500 | €1,272 | -€2,228 | -63.7% |
| Amounts receivable within one year | 40/41 | €52,830 | €105,543 | +€52,713 | +99.8% |
| Trade receivables | 40 | - | €424 | +€424 | |
| Other amounts receivable | 41 | €52,830 | €105,119 | +€52,289 | +99.0% |
| Cash at bank and in hand | 54/58 | €58,795 | €68,220 | +€9,425 | +16.0% |
| Total equity and liabilities | 10/49 | €126,107 | €206,378 | +€80,271 | +63.7% |
| Equity | 10/15 | €59,953 | €143,439 | +€83,486 | +139% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,953 | €138,439 | +€83,486 | +152% |
| Amounts payable | 17/49 | €66,154 | €62,939 | -€3,215 | -4.9% |
| Amounts payable within one year | 42/48 | €66,154 | €62,939 | -€3,215 | -4.9% |
| Trade debts | 44 | €22,825 | €129 | -€22,696 | -99.4% |
| Suppliers | 440/4 | €22,825 | €129 | -€22,696 | -99.4% |
| Taxes, remuneration and social security | 45 | €43,329 | €62,811 | +€19,482 | +45.0% |
| Taxes | 450/3 | €43,281 | €62,514 | +€19,233 | +44.4% |
| Remuneration and social security | 454/9 | €48 | €297 | +€249 | +519% |
| Remuneration, social security and pensions | 62 | €1,653 | €3,683 | +€2,030 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,934 | €18,786 | -€1,148 | -5.8% |
| Other operating charges | 640/8 | €2,451 | €6,956 | +€4,505 | +184% |
| Gross operating margin | 9900 | €95,747 | €119,999 | +€24,252 | +25.3% |
| Operating profit (loss) | 9901 | €71,709 | €90,573 | +€18,864 | +26.3% |
| Financial income | 75/76B | €1,812 | €4,168 | +€2,356 | +130% |
| Recurring financial income | 75 | €1,812 | €4,168 | +€2,356 | +130% |
| Financial charges | 65/66B | €3,178 | €1,733 | -€1,445 | -45.5% |
| Recurring financial charges | 65 | €3,178 | €1,733 | -€1,445 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €70,343 | €93,009 | +€22,666 | +32.2% |
| Income taxes | 67/77 | €21,886 | €9,522 | -€12,364 | -56.5% |
| Profit (loss) for the period | 9904 | €48,457 | €83,486 | +€35,029 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,457 | €83,486 | +€35,029 | +72.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.