CONTOURS: 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.
CONTOURS
Largest movements
- Intangible fixed assets -€12,500
down €12,500 (-13.6%), from €92,089 to €79,589
- Tangible fixed assets -€1,531
down €1,531 (-36.8%), from €4,161 to €2,630
- Other debts -€25,811
down €25,811 (-73.6%), from €35,063 to €9,252
- Contributions +€25,000
new in 2024: €25,000
- Debts after one year -€14,423
down €14,423 (-27.8%), from €51,829 to €37,405
- Trade debts +€4,303
up €4,303 (+662.3%), from €650 to €4,953
- Tax, wage and social debts -€2,571
down €2,571 (-18.2%), from €14,108 to €11,537
of which Taxes: -€2,568
- Gross operating margin +€18,927
up €18,927, from -€3,153 to €15,774
- Financial charges -€293
down €293 (-11.7%), from €2,499 to €2,206
- Other operating charges +€180
up €180 (+24.0%), from €750 to €930
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,875 | €98,496 | -€13,379 | -12.0% |
| Fixed assets | 21/28 | €99,187 | €85,156 | -€14,031 | -14.1% |
| Intangible fixed assets | 21 | €92,089 | €79,589 | -€12,500 | -13.6% |
| Tangible fixed assets | 22/27 | €4,161 | €2,630 | -€1,531 | -36.8% |
| Furniture and vehicles | 24 | €4,161 | €2,630 | -€1,531 | -36.8% |
| Financial fixed assets | 28 | €2,937 | €2,937 | = | 0.0% |
| Current assets | 29/58 | €12,688 | €13,340 | +€652 | +5.1% |
| Amounts receivable within one year | 40/41 | €11,647 | €11,753 | +€106 | +0.9% |
| Trade receivables | 40 | €11,647 | €11,348 | -€299 | -2.6% |
| Other amounts receivable | 41 | €0 | €405 | +€405 | |
| Cash at bank and in hand | 54/58 | €1,042 | €1,588 | +€546 | +52.4% |
| Total equity and liabilities | 10/49 | €111,875 | €98,496 | -€13,379 | -12.0% |
| Equity | 10/15 | -€5,063 | €18,551 | +€23,614 | |
| Contributions | 10/11 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | -€5,063 | -€6,449 | -€1,386 | -27.4% |
| Amounts payable | 17/49 | €116,938 | €79,945 | -€36,993 | -31.6% |
| Amounts payable after more than one year | 17 | €51,829 | €37,405 | -€14,423 | -27.8% |
| Financial debts | 170/4 | €51,829 | €37,405 | -€14,423 | -27.8% |
| Amounts payable within one year | 42/48 | €65,109 | €42,539 | -€22,570 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €15,289 | €16,798 | +€1,509 | +9.9% |
| Trade debts | 44 | €650 | €4,953 | +€4,303 | +662.3% |
| Suppliers | 440/4 | €650 | €4,953 | +€4,303 | +662.3% |
| Taxes, remuneration and social security | 45 | €14,108 | €11,537 | -€2,571 | -18.2% |
| Taxes | 450/3 | €14,105 | €11,537 | -€2,568 | -18.2% |
| Remuneration and social security | 454/9 | €3 | - | -€3 | |
| Other amounts payable | 47/48 | €35,063 | €9,252 | -€25,811 | -73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,954 | €14,031 | +€77 | +0.6% |
| Other operating charges | 640/8 | €750 | €930 | +€180 | +24.0% |
| Gross operating margin | 9900 | -€3,153 | €15,774 | +€18,927 | |
| Operating profit (loss) | 9901 | -€17,858 | €813 | +€18,670 | |
| Financial income | 75/76B | €1 | €7 | +€7 | +1035.4% |
| Recurring financial income | 75 | €1 | €7 | +€7 | +1035.4% |
| Financial charges | 65/66B | €2,499 | €2,206 | -€293 | -11.7% |
| Recurring financial charges | 65 | €2,499 | €2,206 | -€293 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,356 | -€1,386 | +€18,970 | +93.2% |
| Profit (loss) for the period | 9904 | -€20,356 | -€1,386 | +€18,970 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,356 | -€1,386 | +€18,970 | +93.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.