CONTRABAS: 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.
CONTRABAS
Largest movements
- Receivables within one year -€137,986
down €137,986 (-93.4%), from €147,765 to €9,779
of which Other amounts receivable: -€97,750
- Current investments +€52,639
up €52,639 (+102.2%), from €51,500 to €104,139
- Deferred charges and accrued income +€25,812
up €25,812 (+3983.0%), from €648 to €26,460
- Cash +€24,498
up €24,498 (+23.4%), from €104,658 to €129,156
mainly Net result for the year (+€148,778) and Receivables within one year (+€137,986)
- Tangible fixed assets +€12,364
up €12,364 (+180.1%), from €6,865 to €19,229
of which Furniture and vehicles: +€9,077
- Other debts -€105,733
down €105,733 (-63.3%), from €166,922 to €61,189
- Reserves +€88,028
up €88,028 (+92.7%), from €94,977 to €183,004
- Trade debts -€9,759
down €9,759 (-76.9%), from €12,697 to €2,937
- Tax, wage and social debts +€5,114
up €5,114 (+19.3%), from €26,518 to €31,633
- Taxes +€16,496
up €16,496 (+25.5%), from €64,653 to €81,150
- Gross operating margin -€11,685
down €11,685 (-4.8%), from €244,058 to €232,373
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 | €311,437 | €288,763 | -€22,674 | -7.3% |
| Fixed assets | 21/28 | €6,865 | €19,229 | +€12,364 | +180.1% |
| Tangible fixed assets | 22/27 | €6,865 | €19,229 | +€12,364 | +180.1% |
| Plant, machinery and equipment | 23 | - | €3,287 | +€3,287 | |
| Furniture and vehicles | 24 | €3,865 | €12,942 | +€9,077 | +234.9% |
| Other tangible fixed assets | 26 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €304,572 | €269,534 | -€35,038 | -11.5% |
| Amounts receivable within one year | 40/41 | €147,765 | €9,779 | -€137,986 | -93.4% |
| Trade receivables | 40 | €41,645 | €1,409 | -€40,236 | -96.6% |
| Other amounts receivable | 41 | €106,120 | €8,370 | -€97,750 | -92.1% |
| Current investments | 50/53 | €51,500 | €104,139 | +€52,639 | +102.2% |
| Cash at bank and in hand | 54/58 | €104,658 | €129,156 | +€24,498 | +23.4% |
| Deferred charges and accrued income | 490/1 | €648 | €26,460 | +€25,812 | +3983.0% |
| Total equity and liabilities | 10/49 | €311,437 | €288,763 | -€22,674 | -7.3% |
| Equity | 10/15 | €104,977 | €193,004 | +€88,028 | +83.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €94,977 | €183,004 | +€88,028 | +92.7% |
| Distributable reserves | 133 | €94,977 | €183,004 | +€88,028 | +92.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €206,460 | €95,758 | -€110,701 | -53.6% |
| Amounts payable within one year | 42/48 | €206,137 | €95,758 | -€110,378 | -53.5% |
| Trade debts | 44 | €12,697 | €2,937 | -€9,759 | -76.9% |
| Suppliers | 440/4 | €12,697 | €2,937 | -€9,759 | -76.9% |
| Taxes, remuneration and social security | 45 | €26,518 | €31,633 | +€5,114 | +19.3% |
| Taxes | 450/3 | €26,518 | €31,633 | +€5,114 | +19.3% |
| Other amounts payable | 47/48 | €166,922 | €61,189 | -€105,733 | -63.3% |
| Accrued charges and deferred income | 492/3 | €323 | €0 | -€323 | -100.0% |
| Non-recurring operating income | 76A | - | €349 | +€349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,905 | €2,344 | +€439 | +23.0% |
| Other operating charges | 640/8 | €1,944 | €2,053 | +€109 | +5.6% |
| Non-recurring operating charges | 66A | €10,751 | €1,279 | -€9,472 | -88.1% |
| Gross operating margin | 9900 | €244,058 | €232,373 | -€11,685 | -4.8% |
| Operating profit (loss) | 9901 | €229,457 | €226,697 | -€2,761 | -1.2% |
| Financial income | 75/76B | €3,068 | €4,090 | +€1,021 | +33.3% |
| Recurring financial income | 75 | €3,068 | €4,090 | +€1,021 | +33.3% |
| Financial charges | 65/66B | €951 | €858 | -€92 | -9.7% |
| Recurring financial charges | 65 | €951 | €847 | -€103 | -10.9% |
| Non-recurring financial charges | 66B | - | €11 | +€11 | |
| Profit (loss) for the period before taxes | 9903 | €231,575 | €229,928 | -€1,647 | -0.7% |
| Income taxes | 67/77 | €64,653 | €81,150 | +€16,496 | +25.5% |
| Profit (loss) for the period | 9904 | €166,922 | €148,778 | -€18,143 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €166,922 | €148,778 | -€18,143 | -10.9% |
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 7 October 2026 via checked.be.