CONTRACTO: 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.
CONTRACTO
Largest movements
- Receivables within one year -€48,207
down €48,207 (-96.4%), from €50,000 to €1,793
of which Other amounts receivable: -€49,417
- Intangible fixed assets +€36,957
new in 2025: €36,957
- Cash +€22,996
up €22,996 (+459.9%), from €5,000 to €27,996
mainly Receivables within one year (+€48,207) and Contributions, distributions and other (+€34,750)
- Contributions +€50,000
up €50,000 (+1000.0%), from €5,000 to €55,000
- Profit (loss) carried forward -€27,668
down €27,668 (-1906.3%), from -€1,451 to -€29,120
- Investment grants -€15,249
down €15,249 (-30.5%), from €50,000 to €34,751
- Tax, wage and social debts +€4,256
new in 2025: €4,256
of which Remuneration and social security: +€3,278
- Other debts +€812
new in 2025: €812
- Gross operating margin -€37,469
down €37,469 (-2581.6%), from -€1,451 to -€38,921
- Financial income +€15,258
new in 2025: €15,258
- Depreciation +€3,953
new in 2025: €3,953
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 | €55,000 | €67,179 | +€12,179 | +22.1% |
| Fixed assets | 21/28 | - | €37,390 | +€37,390 | |
| Intangible fixed assets | 21 | - | €36,957 | +€36,957 | |
| Tangible fixed assets | 22/27 | - | €433 | +€433 | |
| Furniture and vehicles | 24 | - | €433 | +€433 | |
| Current assets | 29/58 | €55,000 | €29,789 | -€25,211 | -45.8% |
| Amounts receivable within one year | 40/41 | €50,000 | €1,793 | -€48,207 | -96.4% |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | €50,000 | €583 | -€49,417 | -98.8% |
| Cash at bank and in hand | 54/58 | €5,000 | €27,996 | +€22,996 | +459.9% |
| Total equity and liabilities | 10/49 | €55,000 | €67,179 | +€12,179 | +22.1% |
| Equity | 10/15 | €53,549 | €60,631 | +€7,082 | +13.2% |
| Contributions | 10/11 | €5,000 | €55,000 | +€50,000 | +1000.0% |
| Profit (loss) carried forward | 14 | -€1,451 | -€29,120 | -€27,668 | -1906.3% |
| Investment grants | 15 | €50,000 | €34,751 | -€15,249 | -30.5% |
| Amounts payable | 17/49 | €1,451 | €6,548 | +€5,096 | +351.1% |
| Amounts payable within one year | 42/48 | €1,451 | €6,548 | +€5,096 | +351.1% |
| Trade debts | 44 | €1,451 | €1,480 | +€28 | +1.9% |
| Suppliers | 440/4 | €1,451 | €1,480 | +€28 | +1.9% |
| Taxes, remuneration and social security | 45 | - | €4,256 | +€4,256 | |
| Taxes | 450/3 | - | €978 | +€978 | |
| Remuneration and social security | 454/9 | - | €3,278 | +€3,278 | |
| Other amounts payable | 47/48 | - | €812 | +€812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,953 | +€3,953 | |
| Gross operating margin | 9900 | -€1,451 | -€38,921 | -€37,469 | -2581.6% |
| Operating profit (loss) | 9901 | -€1,451 | -€42,874 | -€41,422 | -2853.9% |
| Financial income | 75/76B | - | €15,258 | +€15,258 | |
| Recurring financial income | 75 | - | €15,258 | +€15,258 | |
| Financial charges | 65/66B | - | €53 | +€53 | |
| Recurring financial charges | 65 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | -€1,451 | -€27,668 | -€26,217 | -1806.3% |
| Profit (loss) for the period | 9904 | -€1,451 | -€27,668 | -€26,217 | -1806.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,451 | -€27,668 | -€26,217 | -1806.3% |
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 8 October 2026 via checked.be.