CONTRIBUTUM: 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.
CONTRIBUTUM
Largest movements
- Receivables within one year +€11,280
up €11,280 (+154.1%), from €7,321 to €18,602
of which Other amounts receivable: +€6,040
- Tangible fixed assets -€7,709
down €7,709 (-5.9%), from €131,230 to €123,520
of which Furniture and vehicles: -€7,709
- Cash -€5,412
down €5,412 (-2.5%), from €220,456 to €215,043
mainly Debts after one year (-€20,362) and Other debts (-€11,721)
- Reserves +€37,952
up €37,952 (+16.0%), from €237,039 to €274,991
- Debts after one year -€20,362
down €20,362 (-28.5%), from €71,493 to €51,131
- Other debts -€11,721
no longer reported in 2024 (was €11,721)
- Trade debts -€4,587
down €4,587 (-90.1%), from €5,092 to €505
- Depreciation +€7,783
up €7,783 (+349.7%), from €2,226 to €10,009
- Gross operating margin -€5,970
down €5,970 (-7.7%), from €77,278 to €71,308
- Taxes +€2,439
up €2,439 (+13.8%), from €17,644 to €20,083
- Financial charges +€992
up €992 (+63.4%), from €1,564 to €2,556
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 | €361,148 | €359,360 | -€1,789 | -0.5% |
| Fixed assets | 21/28 | €131,230 | €123,520 | -€7,709 | -5.9% |
| Tangible fixed assets | 22/27 | €131,230 | €123,520 | -€7,709 | -5.9% |
| Land and buildings | 22 | €82,500 | €82,500 | = | 0.0% |
| Furniture and vehicles | 24 | €46,130 | €38,420 | -€7,709 | -16.7% |
| Other tangible fixed assets | 26 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €229,919 | €235,839 | +€5,920 | +2.6% |
| Amounts receivable within one year | 40/41 | €7,321 | €18,602 | +€11,280 | +154.1% |
| Trade receivables | 40 | €7,260 | €12,500 | +€5,240 | +72.2% |
| Other amounts receivable | 41 | €61 | €6,102 | +€6,040 | +9824.4% |
| Cash at bank and in hand | 54/58 | €220,456 | €215,043 | -€5,412 | -2.5% |
| Deferred charges and accrued income | 490/1 | €2,142 | €2,194 | +€53 | +2.5% |
| Total equity and liabilities | 10/49 | €361,148 | €359,360 | -€1,789 | -0.5% |
| Equity | 10/15 | €238,039 | €275,991 | +€37,952 | +15.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €237,039 | €274,991 | +€37,952 | +16.0% |
| Distributable reserves | 133 | €237,039 | €274,991 | +€37,952 | +16.0% |
| Amounts payable | 17/49 | €123,109 | €83,368 | -€39,741 | -32.3% |
| Amounts payable after more than one year | 17 | €71,493 | €51,131 | -€20,362 | -28.5% |
| Financial debts | 170/4 | €71,493 | €51,131 | -€20,362 | -28.5% |
| Amounts payable within one year | 42/48 | €48,392 | €29,033 | -€19,359 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €19,844 | €20,362 | +€519 | +2.6% |
| Trade debts | 44 | €5,092 | €505 | -€4,587 | -90.1% |
| Suppliers | 440/4 | €5,092 | €505 | -€4,587 | -90.1% |
| Taxes, remuneration and social security | 45 | €11,736 | €8,165 | -€3,570 | -30.4% |
| Taxes | 450/3 | €11,736 | €8,165 | -€3,570 | -30.4% |
| Other amounts payable | 47/48 | €11,721 | - | -€11,721 | |
| Accrued charges and deferred income | 492/3 | €3,224 | €3,204 | -€20 | -0.6% |
| Non-recurring operating income | 76A | €3,776 | - | -€3,776 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,226 | €10,009 | +€7,783 | +349.7% |
| Other operating charges | 640/8 | €1,520 | €909 | -€610 | -40.2% |
| Gross operating margin | 9900 | €77,278 | €71,308 | -€5,970 | -7.7% |
| Operating profit (loss) | 9901 | €73,532 | €60,390 | -€13,143 | -17.9% |
| Financial income | 75/76B | €74 | €201 | +€127 | +172.2% |
| Recurring financial income | 75 | €74 | €201 | +€127 | +172.2% |
| Financial charges | 65/66B | €1,564 | €2,556 | +€992 | +63.4% |
| Recurring financial charges | 65 | €1,564 | €2,556 | +€992 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | €72,042 | €58,035 | -€14,007 | -19.4% |
| Income taxes | 67/77 | €17,644 | €20,083 | +€2,439 | +13.8% |
| Profit (loss) for the period | 9904 | €54,398 | €37,952 | -€16,446 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,398 | €37,952 | -€16,446 | -30.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.