CONTREPIED: 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.
CONTREPIED
Largest movements
- Cash +€146,571
up €146,571 (+72.8%), from €201,320 to €347,890
mainly Net result for the year (+€149,029) and Depreciation (+€116,253)
- Tangible fixed assets -€57,575
down €57,575 (-18.1%), from €317,402 to €259,827
of which Furniture and vehicles: -€58,690
- Receivables within one year +€35,187
up €35,187 (+49.1%), from €71,624 to €106,811
of which Trade receivables: +€35,304
- Reserves +€100,000
up €100,000 (+333.3%), from €30,000 to €130,000
- Profit (loss) carried forward +€49,029
up €49,029 (+13.6%), from €361,676 to €410,705
- Tax, wage and social debts -€12,767
down €12,767 (-9.2%), from €138,137 to €125,370
of which Remuneration and social security: -€12,767
- Debts after one year -€7,434
down €7,434 (-18.6%), from €40,000 to €32,566
- Gross operating margin +€169,763
up €169,763 (+14.7%), from €1.2m to €1.3m
- Turnover +€157,217
up €157,217 (+13.0%), from €1.2m to €1.4m
- Staff costs +€90,564
up €90,564 (+9.3%), from €972,836 to €1.1m
- Depreciation +€29,906
up €29,906 (+34.6%), from €86,347 to €116,253
- Purchases and services +€21,999
up €21,999 (+7.3%), from €300,985 to €322,984
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 | €601,830 | €737,692 | +€135,863 | +22.6% |
| Fixed assets | 21/28 | €318,986 | €268,211 | -€50,775 | -15.9% |
| Tangible fixed assets | 22/27 | €317,402 | €259,827 | -€57,575 | -18.1% |
| Plant, machinery and equipment | 23 | €0 | €1,115 | +€1,115 | |
| Furniture and vehicles | 24 | €317,402 | €258,712 | -€58,690 | -18.5% |
| Financial fixed assets | 28 | €1,584 | €8,384 | +€6,800 | +429.2% |
| Current assets | 29/58 | €282,844 | €469,481 | +€186,638 | +66.0% |
| Amounts receivable after more than one year | 29 | €9,900 | €14,780 | +€4,880 | +49.3% |
| Other amounts receivable | 291 | €9,900 | €14,780 | +€4,880 | +49.3% |
| Amounts receivable within one year | 40/41 | €71,624 | €106,811 | +€35,187 | +49.1% |
| Trade receivables | 40 | €71,497 | €106,801 | +€35,304 | +49.4% |
| Other amounts receivable | 41 | €127 | €10 | -€117 | -92.4% |
| Cash at bank and in hand | 54/58 | €201,320 | €347,890 | +€146,571 | +72.8% |
| Total equity and liabilities | 10/49 | €601,830 | €737,692 | +€135,863 | +22.6% |
| Equity | 10/15 | €391,676 | €540,705 | +€149,029 | +38.0% |
| Reserves | 13 | €30,000 | €130,000 | +€100,000 | +333.3% |
| Profit (loss) carried forward | 14 | €361,676 | €410,705 | +€49,029 | +13.6% |
| Provisions and deferred taxes | 16 | €30,000 | €30,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable | 17/49 | €180,154 | €166,988 | -€13,166 | -7.3% |
| Amounts payable after more than one year | 17 | €40,000 | €32,566 | -€7,434 | -18.6% |
| Financial debts | 170/4 | €40,000 | €32,566 | -€7,434 | -18.6% |
| Amounts payable within one year | 42/48 | €140,154 | €132,397 | -€7,757 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €2,017 | €7,027 | +€5,010 | +248.4% |
| Suppliers | 440/4 | €2,017 | €7,027 | +€5,010 | +248.4% |
| Taxes, remuneration and social security | 45 | €138,137 | €125,370 | -€12,767 | -9.2% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €138,137 | €125,370 | -€12,767 | -9.2% |
| Accrued charges and deferred income | 492/3 | - | €2,024 | +€2,024 | |
| Turnover | 70 | €1,213,136 | €1,370,353 | +€157,217 | +13.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €300,985 | €322,984 | +€21,999 | +7.3% |
| Remuneration, social security and pensions | 62 | €972,836 | €1,063,400 | +€90,564 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,347 | €116,253 | +€29,906 | +34.6% |
| Other operating charges | 640/8 | €8,270 | €3,983 | -€4,286 | -51.8% |
| Non-recurring operating charges | 66A | €18,529 | €2,673 | -€15,856 | -85.6% |
| Gross operating margin | 9900 | €1,158,060 | €1,327,823 | +€169,763 | +14.7% |
| Operating profit (loss) | 9901 | €72,078 | €141,513 | +€69,435 | +96.3% |
| Financial income | 75/76B | €6,357 | €10,660 | +€4,303 | +67.7% |
| Recurring financial income | 75 | €6,357 | €10,660 | +€4,303 | +67.7% |
| Financial charges | 65/66B | €7,461 | €3,144 | -€4,317 | -57.9% |
| Recurring financial charges | 65 | €5,356 | €3,144 | -€2,212 | -41.3% |
| Non-recurring financial charges | 66B | €2,105 | - | -€2,105 | |
| Profit (loss) for the period before taxes | 9903 | €70,975 | €149,029 | +€78,055 | +110.0% |
| Profit (loss) for the period | 9904 | €70,975 | €149,029 | +€78,055 | +110.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,975 | €149,029 | +€78,055 | +110.0% |
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.