CONTINENTAL MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€181,618
up €181,618 (+1,639%), from €11,079 to €192,697
mainly Net result for the year (+€249,361) and Trade debts (+€100,054)
- Current investments +€83,278
up €83,278 (+3,331%), from €2,500 to €85,778
- Tangible fixed assets +€61,517
up €61,517 (+26.5%), from €232,277 to €293,794
of which Plant, machinery and equipment: +€106,198
- Receivables within one year +€36,619
up €36,619 (+46.0%), from €79,687 to €116,307
of which Trade receivables: +€18,564
- Receivables after one year -€28,000
down €28,000 (-6.9%), from €406,000 to €378,000
- Profit (loss) carried forward +€249,361
up €249,361 (+255%), from €97,812 to €347,173
- Trade debts +€100,054
up €100,054 (+62.8%), from €159,293 to €259,347
- Tax, wage and social debts +€84,401
up €84,401 (+3,710%), from €2,275 to €86,676
of which Taxes: +€75,843
- Other debts -€76,043
down €76,043 (-48.7%), from €156,077 to €80,034
- Current portion of long-term debt -€34,073
down €34,073 (-26.7%), from €127,377 to €93,304
- Other operating charges -€295,703
no longer reported in 2025 (was €295,703)
- Gross operating margin -€262,254
down €262,254 (-41.4%), from €634,188 to €371,934
- Financial income +€88,392
up €88,392 (+3,149%), from €2,807 to €91,199
of which Non-recurring financial income: +€87,729
- Depreciation -€53,103
down €53,103 (-37.3%), from €142,273 to €89,170
- Financial charges -€40,969
down €40,969 (-83.6%), from €49,001 to €8,031
of which Non-recurring financial charges: -€31,952
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.
Derived cash bridge
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 | €731,873 | €1,066,905 | +€335,032 | +45.8% |
| Fixed assets | 21/28 | €232,607 | €294,124 | +€61,517 | +26.4% |
| Tangible fixed assets | 22/27 | €232,277 | €293,794 | +€61,517 | +26.5% |
| Plant, machinery and equipment | 23 | €162,609 | €268,807 | +€106,198 | +65.3% |
| Furniture and vehicles | 24 | €69,668 | €24,987 | -€44,681 | -64.1% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €499,266 | €772,781 | +€273,515 | +54.8% |
| Amounts receivable after more than one year | 29 | €406,000 | €378,000 | -€28,000 | -6.9% |
| Trade receivables | 290 | €406,000 | €378,000 | -€28,000 | -6.9% |
| Amounts receivable within one year | 40/41 | €79,687 | €116,307 | +€36,619 | +46.0% |
| Trade receivables | 40 | €23,820 | €42,384 | +€18,564 | +77.9% |
| Other amounts receivable | 41 | €55,868 | €73,923 | +€18,055 | +32.3% |
| Current investments | 50/53 | €2,500 | €85,778 | +€83,278 | +3,331% |
| Cash at bank and in hand | 54/58 | €11,079 | €192,697 | +€181,618 | +1,639% |
| Total equity and liabilities | 10/49 | €731,873 | €1,066,905 | +€335,032 | +45.8% |
| Equity | 10/15 | €204,398 | €453,759 | +€249,361 | +122% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €6,586 | €6,586 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,586 | €6,586 | = | 0.0% |
| Legal reserve | 130 | €6,586 | €6,586 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,812 | €347,173 | +€249,361 | +255% |
| Amounts payable | 17/49 | €527,475 | €613,147 | +€85,672 | +16.2% |
| Amounts payable after more than one year | 17 | €82,454 | €93,786 | +€11,332 | +13.7% |
| Financial debts | 170/4 | €82,454 | €93,786 | +€11,332 | +13.7% |
| Amounts payable within one year | 42/48 | €445,021 | €519,361 | +€74,339 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €127,377 | €93,304 | -€34,073 | -26.7% |
| Trade debts | 44 | €159,293 | €259,347 | +€100,054 | +62.8% |
| Suppliers | 440/4 | €159,293 | €259,347 | +€100,054 | +62.8% |
| Taxes, remuneration and social security | 45 | €2,275 | €86,676 | +€84,401 | +3,710% |
| Taxes | 450/3 | €2,275 | €78,118 | +€75,843 | +3,334% |
| Remuneration and social security | 454/9 | - | €8,557 | +€8,557 | |
| Other amounts payable | 47/48 | €156,077 | €80,034 | -€76,043 | -48.7% |
| Remuneration, social security and pensions | 62 | €41,386 | €28,236 | -€13,150 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,273 | €89,170 | -€53,103 | -37.3% |
| Other operating charges | 640/8 | €295,703 | - | -€295,703 | |
| Gross operating margin | 9900 | €634,188 | €371,934 | -€262,254 | -41.4% |
| Operating profit (loss) | 9901 | €154,826 | €254,529 | +€99,702 | +64.4% |
| Financial income | 75/76B | €2,807 | €91,199 | +€88,392 | +3,149% |
| Recurring financial income | 75 | €1,057 | €1,720 | +€663 | +62.8% |
| Non-recurring financial income | 76B | €1,750 | €89,479 | +€87,729 | +5,012% |
| Financial charges | 65/66B | €49,001 | €8,031 | -€40,969 | -83.6% |
| Recurring financial charges | 65 | €17,048 | €8,031 | -€9,017 | -52.9% |
| Non-recurring financial charges | 66B | €31,952 | - | -€31,952 | |
| Profit (loss) for the period before taxes | 9903 | €108,633 | €337,697 | +€229,064 | +211% |
| Income taxes | 67/77 | €86,150 | €88,336 | +€2,186 | +2.5% |
| Profit (loss) for the period | 9904 | €22,483 | €249,361 | +€226,877 | +1,009% |
| Profit (loss) for the period to be appropriated | 9905 | €22,483 | €249,361 | +€226,877 | +1,009% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.