contius foundation: 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.
contius foundation
Largest movements
- Cash -€228,864
down €228,864 (-97.0%), from €235,893 to €7,029
mainly Current investments (-€130,000) and Accrued charges and deferred income (-€61,990)
- Current investments +€130,000
new in 2025: €130,000
- Accrued charges and deferred income -€61,990
down €61,990 (-50.3%), from €123,349 to €61,359
- Reserves -€42,624
down €42,624 (-3.9%), from €1.1m to €1.0m
- Purchases and services +€135,361
new in 2025: €135,361
- Turnover +€32,775
new in 2025: €32,775
- Financial income -€2,994
down €2,994 (-58.2%), from €5,144 to €2,150
- Other operating charges -€1,734
down €1,734 (-37.0%), from €4,692 to €2,958
- Gross operating margin +€1,189
up €1,189 (+7.1%), from €16,735 to €17,924
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 | €1,385,321 | €1,274,091 | -€111,230 | -8.0% |
| Fixed assets | 21/28 | €1,099,788 | €1,094,348 | -€5,440 | -0.5% |
| Tangible fixed assets | 22/27 | €1,099,788 | €1,094,348 | -€5,440 | -0.5% |
| Plant, machinery and equipment | 23 | €1,099,788 | €1,094,348 | -€5,440 | -0.5% |
| Current assets | 29/58 | €285,532 | €179,743 | -€105,789 | -37.0% |
| Amounts receivable within one year | 40/41 | €49,640 | €41,314 | -€8,326 | -16.8% |
| Trade receivables | 40 | €7,976 | - | -€7,976 | |
| Other amounts receivable | 41 | €41,664 | €41,314 | -€350 | -0.8% |
| Current investments | 50/53 | - | €130,000 | +€130,000 | |
| Cash at bank and in hand | 54/58 | €235,893 | €7,029 | -€228,864 | -97.0% |
| Deferred charges and accrued income | 490/1 | - | €1,400 | +€1,400 | |
| Total equity and liabilities | 10/49 | €1,385,321 | €1,274,091 | -€111,230 | -8.0% |
| Equity | 10/15 | €1,255,106 | €1,210,992 | -€44,114 | -3.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,090,424 | €1,047,800 | -€42,624 | -3.9% |
| Investment grants | 15 | €139,682 | €138,192 | -€1,490 | -1.1% |
| Amounts payable | 17/49 | €130,215 | €63,099 | -€67,116 | -51.5% |
| Amounts payable within one year | 42/48 | €6,866 | €1,740 | -€5,126 | -74.7% |
| Trade debts | 44 | €5,627 | €449 | -€5,178 | -92.0% |
| Suppliers | 440/4 | €5,627 | €449 | -€5,178 | -92.0% |
| Taxes, remuneration and social security | 45 | €1,239 | €1,291 | +€52 | +4.2% |
| Remuneration and social security | 454/9 | €1,239 | €1,291 | +€52 | +4.2% |
| Accrued charges and deferred income | 492/3 | €123,349 | €61,359 | -€61,990 | -50.3% |
| Turnover | 70 | - | €32,775 | +€32,775 | |
| Membership fees, donations, legacies and grants | 73 | - | €120,202 | +€120,202 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €135,361 | +€135,361 | |
| Remuneration, social security and pensions | 62 | €14,786 | €14,985 | +€199 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,942 | €44,114 | +€1,172 | +2.7% |
| Other operating charges | 640/8 | €4,692 | €2,958 | -€1,734 | -37.0% |
| Gross operating margin | 9900 | €16,735 | €17,924 | +€1,189 | +7.1% |
| Operating profit (loss) | 9901 | -€45,685 | -€44,133 | +€1,552 | +3.4% |
| Financial income | 75/76B | €5,144 | €2,150 | -€2,994 | -58.2% |
| Recurring financial income | 75 | €5,144 | €2,150 | -€2,994 | -58.2% |
| Financial charges | 65/66B | €730 | €641 | -€89 | -12.2% |
| Recurring financial charges | 65 | €730 | €641 | -€89 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€41,271 | -€42,624 | -€1,353 | -3.3% |
| Profit (loss) for the period | 9904 | -€41,271 | -€42,624 | -€1,353 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,271 | -€42,624 | -€1,353 | -3.3% |
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 17 October 2026 via checked.be.