CONTOUR: 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.
CONTOUR
Largest movements
- Cash +€43,477
up €43,477 (+1303.1%), from €3,336 to €46,813
mainly Net result for the year (+€64,519) and Deferred charges and accrued income (+€13,280)
- Deferred charges and accrued income -€13,280
down €13,280 (-16.4%), from €80,779 to €67,499
- Receivables within one year -€10,204
down €10,204 (-100.0%), from €10,204 to €0
- Stocks and contracts +€7,046
up €7,046 (+5.6%), from €125,790 to €132,836
- Tangible fixed assets -€3,542
down €3,542 (-27.1%), from €13,049 to €9,508
of which Furniture and vehicles: -€10,688
- Profit (loss) carried forward +€64,519
up €64,519 (+59.9%), from -€107,632 to -€43,113
- Debts after one year -€49,693
down €49,693 (-18.5%), from €268,866 to €219,173
of which Financial debts: -€58,083
- Tax, wage and social debts +€10,213
up €10,213 (+94.8%), from €10,778 to €20,991
of which Taxes: +€10,131
- Gross operating margin +€30,996
up €30,996 (+35.2%), from €87,982 to €118,978
- Taxes +€11,043
up €11,043 (+1255.9%), from €879 to €11,922
- Depreciation -€6,151
down €6,151 (-34.5%), from €17,847 to €11,696
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.
Cash bridge derived
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 | €233,575 | €257,072 | +€23,497 | +10.1% |
| Fixed assets | 21/28 | €13,466 | €9,925 | -€3,542 | -26.3% |
| Tangible fixed assets | 22/27 | €13,049 | €9,508 | -€3,542 | -27.1% |
| Plant, machinery and equipment | 23 | €2,361 | €1,405 | -€957 | -40.5% |
| Furniture and vehicles | 24 | €10,688 | €0 | -€10,688 | -100.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | €8,103 | +€8,103 | |
| Financial fixed assets | 28 | €417 | €417 | = | 0.0% |
| Current assets | 29/58 | €220,109 | €247,148 | +€27,039 | +12.3% |
| Stocks and contracts in progress | 3 | €125,790 | €132,836 | +€7,046 | +5.6% |
| Stocks | 30/36 | €125,790 | €132,836 | +€7,046 | +5.6% |
| Amounts receivable within one year | 40/41 | €10,204 | €0 | -€10,204 | -100.0% |
| Trade receivables | 40 | €10,204 | €0 | -€10,204 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,336 | €46,813 | +€43,477 | +1303.1% |
| Deferred charges and accrued income | 490/1 | €80,779 | €67,499 | -€13,280 | -16.4% |
| Total equity and liabilities | 10/49 | €233,575 | €257,072 | +€23,497 | +10.1% |
| Equity | 10/15 | -€74,930 | -€10,411 | +€64,519 | +86.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €7,912 | €7,912 | = | 0.0% |
| Non-distributable reserves | 130/1 | €506 | €506 | = | 0.0% |
| Reserves not available under the articles | 1311 | €506 | €506 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,406 | €7,406 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,632 | -€43,113 | +€64,519 | +59.9% |
| Amounts payable | 17/49 | €308,506 | €267,483 | -€41,023 | -13.3% |
| Amounts payable after more than one year | 17 | €268,866 | €219,173 | -€49,693 | -18.5% |
| Financial debts | 170/4 | €149,866 | €91,783 | -€58,083 | -38.8% |
| Other amounts payable | 178/9 | €119,000 | €127,390 | +€8,390 | +7.1% |
| Amounts payable within one year | 42/48 | €39,640 | €48,310 | +€8,670 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €17,163 | €17,693 | +€529 | +3.1% |
| Trade debts | 44 | €8,679 | €7,010 | -€1,669 | -19.2% |
| Suppliers | 440/4 | €8,679 | €7,010 | -€1,669 | -19.2% |
| Taxes, remuneration and social security | 45 | €10,778 | €20,991 | +€10,213 | +94.8% |
| Taxes | 450/3 | €8,327 | €18,458 | +€10,131 | +121.7% |
| Remuneration and social security | 454/9 | €2,451 | €2,533 | +€82 | +3.3% |
| Other amounts payable | 47/48 | €3,020 | €2,617 | -€403 | -13.3% |
| Non-recurring operating income | 76A | - | €6,366 | +€6,366 | |
| Remuneration, social security and pensions | 62 | €18,110 | €18,868 | +€758 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,847 | €11,696 | -€6,151 | -34.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €393 | -€393 | -€786 | |
| Other operating charges | 640/8 | €2,147 | €2,158 | +€10 | +0.5% |
| Non-recurring operating charges | 66A | €5,309 | €5,309 | = | 0.0% |
| Gross operating margin | 9900 | €87,982 | €118,978 | +€30,996 | +35.2% |
| Operating profit (loss) | 9901 | €44,175 | €81,341 | +€37,166 | +84.1% |
| Financial income | 75/76B | €7 | €3 | -€5 | -62.7% |
| Recurring financial income | 75 | €7 | €3 | -€5 | -62.7% |
| Financial charges | 65/66B | €5,215 | €4,902 | -€314 | -6.0% |
| Recurring financial charges | 65 | €5,215 | €4,902 | -€314 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €38,967 | €76,442 | +€37,475 | +96.2% |
| Income taxes | 67/77 | €879 | €11,922 | +€11,043 | +1255.9% |
| Profit (loss) for the period | 9904 | €38,088 | €64,519 | +€26,432 | +69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,088 | €64,519 | +€26,432 | +69.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.