CONTRASTE: what changed
Two financial 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.
CONTRASTE
Largest movements
- Tangible fixed assets -€14,063
down €14,063 (-53.5%), from €26,287 to €12,224
of which Furniture and vehicles: -€13,899
- Cash +€4,009
new in 2025: €4,009
mainly Depreciation (+€14,681) and Receivables within one year (+€3,089)
- Receivables within one year -€3,089
down €3,089 (-44.8%), from €6,900 to €3,812
of which Other amounts receivable: -€3,734
- Profit (loss) carried forward -€13,246
down €13,246 (-17.8%), from -€74,210 to -€87,455
- Short-term financial debts -€1,327
no longer reported in 2025 (was €1,327)
- Other debts +€1,128
up €1,128 (+1.2%), from €96,103 to €97,231
- Gross operating margin +€5,411
up €5,411, from -€2,985 to €2,426
- Depreciation +€356
up €356 (+2.5%), from €14,325 to €14,681
- Financial charges +€90
up €90 (+18.1%), from €500 to €591
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.
Derived cash bridge
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 | €36,235 | €23,045 | -€13,191 | -36.4% |
| Fixed assets | 21/28 | €29,287 | €15,224 | -€14,063 | -48.0% |
| Tangible fixed assets | 22/27 | €26,287 | €12,224 | -€14,063 | -53.5% |
| Plant, machinery and equipment | 23 | €1,473 | €1,309 | -€164 | -11.1% |
| Furniture and vehicles | 24 | €24,814 | €10,915 | -€13,899 | -56.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €6,948 | €7,821 | +€873 | +12.6% |
| Amounts receivable within one year | 40/41 | €6,900 | €3,812 | -€3,089 | -44.8% |
| Trade receivables | 40 | €3,166 | €3,812 | +€646 | +20.4% |
| Other amounts receivable | 41 | €3,734 | - | -€3,734 | |
| Cash at bank and in hand | 54/58 | - | €4,009 | +€4,009 | |
| Deferred charges and accrued income | 490/1 | €48 | - | -€48 | |
| Total equity and liabilities | 10/49 | €36,235 | €23,045 | -€13,191 | -36.4% |
| Equity | 10/15 | -€61,195 | -€74,441 | -€13,246 | -21.6% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,210 | -€87,455 | -€13,246 | -17.8% |
| Amounts payable | 17/49 | €97,430 | €97,486 | +€55 | +0.1% |
| Amounts payable within one year | 42/48 | €97,430 | €97,486 | +€55 | +0.1% |
| Financial debts | 43 | €1,327 | - | -€1,327 | |
| Credit institutions | 430/8 | €1,327 | - | -€1,327 | |
| Trade debts | 44 | - | €133 | +€133 | |
| Suppliers | 440/4 | - | €133 | +€133 | |
| Taxes, remuneration and social security | 45 | - | €122 | +€122 | |
| Taxes | 450/3 | - | €122 | +€122 | |
| Other amounts payable | 47/48 | €96,103 | €97,231 | +€1,128 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,325 | €14,681 | +€356 | +2.5% |
| Other operating charges | 640/8 | €394 | €400 | +€5 | +1.4% |
| Gross operating margin | 9900 | -€2,985 | €2,426 | +€5,411 | |
| Operating profit (loss) | 9901 | -€17,705 | -€12,655 | +€5,049 | +28.5% |
| Financial charges | 65/66B | €500 | €591 | +€90 | +18.1% |
| Recurring financial charges | 65 | €500 | €591 | +€90 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,205 | -€13,246 | +€4,959 | +27.2% |
| Profit (loss) for the period | 9904 | -€18,205 | -€13,246 | +€4,959 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,205 | -€13,246 | +€4,959 | +27.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.