CONTRE - JOUR: 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.
CONTRE - JOUR
Largest movements
- Receivables within one year -€15,167
down €15,167 (-58.2%), from €26,064 to €10,897
of which Trade receivables: -€17,334
- Cash -€4,537
down €4,537 (-10.7%), from €42,485 to €37,948
mainly Net result for the year (-€16,473) and Investment in fixed assets (net) (-€2,437)
- Profit (loss) carried forward -€16,473
down €16,473 (-30.2%), from -€54,530 to -€71,003
- Tax, wage and social debts -€2,393
down €2,393 (-27.8%), from €8,608 to €6,215
of which Remuneration and social security: -€1,495
- Other debts +€1,373
new in 2025: €1,373
- Accrued charges and deferred income -€1,293
down €1,293 (-66.7%), from €1,940 to €647
- Gross operating margin -€15,775
down €15,775 (-28.1%), from €56,208 to €40,433
- Staff costs +€4,657
up €4,657 (+9.6%), from €48,624 to €53,282
- Financial income -€3,971
down €3,971 (-87.8%), from €4,524 to €553
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 | €87,259 | €67,938 | -€19,320 | -22.1% |
| Fixed assets | 21/28 | €7,303 | €8,094 | +€791 | +10.8% |
| Tangible fixed assets | 22/27 | €3,103 | €3,894 | +€791 | +25.5% |
| Plant, machinery and equipment | 23 | €3,103 | €3,894 | +€791 | +25.5% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €79,956 | €59,844 | -€20,112 | -25.2% |
| Stocks and contracts in progress | 3 | €10,095 | €9,297 | -€798 | -7.9% |
| Stocks | 30/36 | €10,095 | €9,297 | -€798 | -7.9% |
| Amounts receivable within one year | 40/41 | €26,064 | €10,897 | -€15,167 | -58.2% |
| Trade receivables | 40 | €25,943 | €8,609 | -€17,334 | -66.8% |
| Other amounts receivable | 41 | €121 | €2,288 | +€2,167 | +1,786% |
| Cash at bank and in hand | 54/58 | €42,485 | €37,948 | -€4,537 | -10.7% |
| Deferred charges and accrued income | 490/1 | €1,312 | €1,702 | +€391 | +29.8% |
| Total equity and liabilities | 10/49 | €87,259 | €67,938 | -€19,320 | -22.1% |
| Equity | 10/15 | €75,902 | €59,430 | -€16,473 | -21.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €111,840 | €111,840 | = | 0.0% |
| Distributable reserves | 133 | €111,840 | €111,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,530 | -€71,003 | -€16,473 | -30.2% |
| Amounts payable | 17/49 | €11,356 | €8,509 | -€2,848 | -25.1% |
| Amounts payable within one year | 42/48 | €9,416 | €7,862 | -€1,555 | -16.5% |
| Trade debts | 44 | €808 | €274 | -€534 | -66.1% |
| Suppliers | 440/4 | €808 | €274 | -€534 | -66.1% |
| Taxes, remuneration and social security | 45 | €8,608 | €6,215 | -€2,393 | -27.8% |
| Taxes | 450/3 | €1,150 | €252 | -€898 | -78.1% |
| Remuneration and social security | 454/9 | €7,459 | €5,963 | -€1,495 | -20.1% |
| Other amounts payable | 47/48 | - | €1,373 | +€1,373 | |
| Accrued charges and deferred income | 492/3 | €1,940 | €647 | -€1,293 | -66.7% |
| Remuneration, social security and pensions | 62 | €48,624 | €53,282 | +€4,657 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,511 | €1,646 | +€135 | +8.9% |
| Other operating charges | 640/8 | €1,443 | €1,346 | -€97 | -6.7% |
| Gross operating margin | 9900 | €56,208 | €40,433 | -€15,775 | -28.1% |
| Operating profit (loss) | 9901 | €4,630 | -€15,840 | -€20,470 | |
| Financial income | 75/76B | €4,524 | €553 | -€3,971 | -87.8% |
| Recurring financial income | 75 | €4,524 | €553 | -€3,971 | -87.8% |
| Financial charges | 65/66B | €799 | €951 | +€151 | +19.0% |
| Recurring financial charges | 65 | €799 | €951 | +€151 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €8,354 | -€16,238 | -€24,592 | |
| Income taxes | 67/77 | €289 | €235 | -€54 | -18.7% |
| Profit (loss) for the period | 9904 | €8,066 | -€16,473 | -€24,538 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,066 | -€16,473 | -€24,538 |
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 27 October 2026 via checked.be.