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CONTRA: 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.

What changed

CONTRA

BE 0447.052.610
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€49,502
2024 · €5,683-€55,185
Equity
€316,528
2024 · €366,030-€49,502
Cash
€92,343
2024 · €83,826+€8,517
Balance sheet total
€800,857
2024 · €878,627-€77,770

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€89,424

    down €89,424 (-11.6%), from €769,447 to €680,023

    of which Land and buildings: -€63,123

Equity and liabilities
  • Profit (loss) carried forward -€49,502

    down €49,502 (-9.4%), from -€528,757 to -€578,259

  • Debts after one year -€49,180

    down €49,180 (-10.3%), from €476,163 to €426,983

    of which Other amounts payable: -€37,418

  • Trade debts +€19,145

    up €19,145 (+94.5%), from €20,269 to €39,415

Income statement
  • Gross operating margin -€72,532

    down €72,532 (-49.8%), from €145,716 to €73,184

  • Depreciation -€20,777

    down €20,777 (-17.4%), from €119,270 to €98,493

  • Other operating charges +€2,710

    up €2,710 (+14.2%), from €19,075 to €21,786

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €5,683
Gross operating margin -€72,532
Depreciation +€20,777
Other operating charges -€2,710
Financial income -€15
Financial charges -€677
Taxes -€27
Result 2025 -€49,502

Cash bridge derived

cash 2024 to 2025

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.

From operations +€66,334
Investment -€9,069
Financing -€48,748
Cash 2024 €83,826
Net result for the year -€49,502
Depreciation +€98,493
Receivables within one year -€307
Deferred charges and accrued income -€2,830
Trade debts +€19,145
Tax, wage and social debts +€1,470
Advances received +€366
Accrued charges and deferred income -€502
Investment in fixed assets (net) -€9,069
Debts after one year -€49,180
Current portion of long-term debt +€432
Cash 2025 €92,343
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €878,627 €800,857 -€77,770 -8.9%
Fixed assets 21/28 €769,447 €680,023 -€89,424 -11.6%
Tangible fixed assets 22/27 €769,447 €680,023 -€89,424 -11.6%
Land and buildings 22 €655,146 €592,023 -€63,123 -9.6%
Plant, machinery and equipment 23 €4,824 €3,312 -€1,513 -31.4%
Furniture and vehicles 24 €109,477 €84,689 -€24,788 -22.6%
Current assets 29/58 €109,180 €120,834 +€11,654 +10.7%
Amounts receivable within one year 40/41 €1,778 €2,085 +€307 +17.3%
Trade receivables 40 €1,778 €2,085 +€307 +17.3%
Cash at bank and in hand 54/58 €83,826 €92,343 +€8,517 +10.2%
Deferred charges and accrued income 490/1 €23,576 €26,406 +€2,830 +12.0%
Total equity and liabilities 10/49 €878,627 €800,857 -€77,770 -8.9%
Equity 10/15 €366,030 €316,528 -€49,502 -13.5%
Contributions 10/11 €750,000 €750,000 = 0.0%
Reserves 13 €144,787 €144,787 = 0.0%
Distributable reserves 133 €144,787 €144,787 = 0.0%
Profit (loss) carried forward 14 -€528,757 -€578,259 -€49,502 -9.4%
Amounts payable 17/49 €512,597 €484,329 -€28,268 -5.5%
Amounts payable after more than one year 17 €476,163 €426,983 -€49,180 -10.3%
Financial debts 170/4 €43,166 €31,404 -€11,762 -27.2%
Other amounts payable 178/9 €432,998 €395,579 -€37,418 -8.6%
Amounts payable within one year 42/48 €35,932 €57,346 +€21,414 +59.6%
Current portion of amounts payable after more than one year 42 €11,330 €11,762 +€432 +3.8%
Trade debts 44 €20,269 €39,415 +€19,145 +94.5%
Suppliers 440/4 €20,269 €39,415 +€19,145 +94.5%
Advances received on contracts in progress 46 - €366 +€366
Taxes, remuneration and social security 45 €3,624 €5,095 +€1,470 +40.6%
Taxes 450/3 €3,624 €5,095 +€1,470 +40.6%
Other amounts payable 47/48 €709 €709 = 0.0%
Accrued charges and deferred income 492/3 €502 €0 -€502 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €119,270 €98,493 -€20,777 -17.4%
Other operating charges 640/8 €19,075 €21,786 +€2,710 +14.2%
Non-recurring operating charges 66A €0 - =
Gross operating margin 9900 €145,716 €73,184 -€72,532 -49.8%
Operating profit (loss) 9901 €7,371 -€47,094 -€54,465
Financial income 75/76B €15 €0 -€15 -100.0%
Recurring financial income 75 €15 €0 -€15 -100.0%
Financial charges 65/66B €1,401 €2,079 +€677 +48.3%
Recurring financial charges 65 €1,401 €2,079 +€677 +48.3%
Profit (loss) for the period before taxes 9903 €5,985 -€49,173 -€55,158
Income taxes 67/77 €302 €329 +€27 +8.9%
Profit (loss) for the period 9904 €5,683 -€49,502 -€55,185
Profit (loss) for the period to be appropriated 9905 €5,683 -€49,502 -€55,185

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 30 September 2026 via checked.be.