CONTRECOURANT: 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.
CONTRECOURANT
Largest movements
- Tangible fixed assets -€12,732
down €12,732 (-18.5%), from €69,001 to €56,268
of which Land and buildings: -€6,790
- Profit (loss) carried forward -€4,745
down €4,745 (-8.7%), from €54,491 to €49,746
- Tax, wage and social debts -€2,258
down €2,258 (-50.5%), from €4,470 to €2,213
- Other debts -€2,253
no longer reported in 2024 (was €2,253)
- Trade debts -€1,584
down €1,584 (-72.2%), from €2,193 to €609
- Purchases and services -€20,610
down €20,610 (-34.8%), from €59,232 to €38,622
- Turnover -€16,560
down €16,560 (-24.0%), from €68,985 to €52,425
- Taxes -€7,688
down €7,688 (-98.2%), from €7,826 to €138
- Gross operating margin +€4,050
up €4,050 (+41.5%), from €9,753 to €13,803
- Other operating charges +€2,228
up €2,228 (+91.9%), from €2,425 to €4,654
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,087 | €120,872 | -€12,216 | -9.2% |
| Fixed assets | 21/28 | €69,075 | €56,343 | -€12,732 | -18.4% |
| Tangible fixed assets | 22/27 | €69,001 | €56,268 | -€12,732 | -18.5% |
| Land and buildings | 22 | €58,080 | €51,290 | -€6,790 | -11.7% |
| Plant, machinery and equipment | 23 | €1,376 | €917 | -€459 | -33.3% |
| Furniture and vehicles | 24 | €9,545 | €4,061 | -€5,484 | -57.5% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €64,012 | €64,529 | +€517 | +0.8% |
| Amounts receivable within one year | 40/41 | €61,571 | €62,225 | +€654 | +1.1% |
| Trade receivables | 40 | €39,375 | €37,497 | -€1,879 | -4.8% |
| Other amounts receivable | 41 | €22,195 | €24,728 | +€2,533 | +11.4% |
| Cash at bank and in hand | 54/58 | €1,242 | €1,104 | -€138 | -11.1% |
| Deferred charges and accrued income | 490/1 | €1,200 | €1,200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €133,087 | €120,872 | -€12,216 | -9.2% |
| Equity | 10/15 | €122,691 | €117,946 | -€4,745 | -3.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,491 | €49,746 | -€4,745 | -8.7% |
| Amounts payable | 17/49 | €10,396 | €2,926 | -€7,471 | -71.9% |
| Amounts payable within one year | 42/48 | €10,396 | €2,926 | -€7,471 | -71.9% |
| Current portion of amounts payable after more than one year | 42 | €1,182 | - | -€1,182 | |
| Financial debts | 43 | €298 | €104 | -€194 | -65.2% |
| Other loans | 439 | €298 | €104 | -€194 | -65.2% |
| Trade debts | 44 | €2,193 | €609 | -€1,584 | -72.2% |
| Suppliers | 440/4 | €2,193 | €609 | -€1,584 | -72.2% |
| Taxes, remuneration and social security | 45 | €4,470 | €2,213 | -€2,258 | -50.5% |
| Taxes | 450/3 | €4,470 | €2,213 | -€2,258 | -50.5% |
| Other amounts payable | 47/48 | €2,253 | - | -€2,253 | |
| Turnover | 70 | €68,985 | €52,425 | -€16,560 | -24.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,232 | €38,622 | -€20,610 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,092 | €12,732 | -€360 | -2.8% |
| Other operating charges | 640/8 | €2,425 | €4,654 | +€2,228 | +91.9% |
| Gross operating margin | 9900 | €9,753 | €13,803 | +€4,050 | +41.5% |
| Operating profit (loss) | 9901 | -€5,765 | -€3,583 | +€2,182 | +37.8% |
| Financial charges | 65/66B | €981 | €1,024 | +€43 | +4.4% |
| Recurring financial charges | 65 | €981 | €1,024 | +€43 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,745 | -€4,607 | +€2,138 | +31.7% |
| Income taxes | 67/77 | €7,826 | €138 | -€7,688 | -98.2% |
| Profit (loss) for the period | 9904 | -€14,571 | -€4,745 | +€9,826 | +67.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,571 | -€4,745 | +€9,826 | +67.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.