e-Contract.be: 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.
e-Contract.be
Largest movements
- Receivables within one year +€68,191
up €68,191 (+66.9%), from €102,004 to €170,195
of which Trade receivables: +€59,519
- Tangible fixed assets +€13,990
up €13,990 (+159.5%), from €8,769 to €22,759
of which Furniture and vehicles: +€8,466
- Reserves +€104,088
up €104,088 (+11.3%), from €921,092 to €1.0m
of which Distributable reserves: +€104,088
- Gross operating margin -€29,637
down €29,637 (-16.6%), from €178,231 to €148,594
- Taxes -€5,271
down €5,271 (-12.3%), from €42,849 to €37,578
- Depreciation +€3,437
up €3,437 (+87.4%), from €3,933 to €7,370
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 | €970,757 | €1,061,779 | +€91,021 | +9.4% |
| Fixed assets | 21/28 | €8,769 | €22,759 | +€13,990 | +159.5% |
| Tangible fixed assets | 22/27 | €8,769 | €22,759 | +€13,990 | +159.5% |
| Furniture and vehicles | 24 | €8,237 | €16,703 | +€8,466 | +102.8% |
| Other tangible fixed assets | 26 | €532 | €6,056 | +€5,524 | +1039.0% |
| Current assets | 29/58 | €961,988 | €1,039,019 | +€77,031 | +8.0% |
| Amounts receivable within one year | 40/41 | €102,004 | €170,195 | +€68,191 | +66.9% |
| Trade receivables | 40 | €99,853 | €159,372 | +€59,519 | +59.6% |
| Other amounts receivable | 41 | €2,151 | €10,823 | +€8,672 | +403.1% |
| Cash at bank and in hand | 54/58 | €858,895 | €867,686 | +€8,791 | +1.0% |
| Deferred charges and accrued income | 490/1 | €1,089 | €1,139 | +€50 | +4.6% |
| Total equity and liabilities | 10/49 | €970,757 | €1,061,779 | +€91,021 | +9.4% |
| Equity | 10/15 | €927,292 | €1,031,380 | +€104,088 | +11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €921,092 | €1,025,180 | +€104,088 | +11.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €919,232 | €1,023,320 | +€104,088 | +11.3% |
| Amounts payable | 17/49 | €43,465 | €30,398 | -€13,066 | -30.1% |
| Amounts payable within one year | 42/48 | €43,465 | €30,398 | -€13,066 | -30.1% |
| Trade debts | 44 | €6,598 | €6,142 | -€455 | -6.9% |
| Suppliers | 440/4 | €6,598 | €6,142 | -€455 | -6.9% |
| Taxes, remuneration and social security | 45 | €33,012 | €24,256 | -€8,756 | -26.5% |
| Taxes | 450/3 | €26,601 | €16,050 | -€10,551 | -39.7% |
| Remuneration and social security | 454/9 | €6,412 | €8,207 | +€1,795 | +28.0% |
| Other amounts payable | 47/48 | €3,855 | - | -€3,855 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,933 | €7,370 | +€3,437 | +87.4% |
| Other operating charges | 640/8 | €1,815 | €2,089 | +€274 | +15.1% |
| Gross operating margin | 9900 | €178,231 | €148,594 | -€29,637 | -16.6% |
| Operating profit (loss) | 9901 | €172,483 | €139,134 | -€33,348 | -19.3% |
| Financial income | 75/76B | €1,083 | €2,672 | +€1,589 | +146.7% |
| Recurring financial income | 75 | €1,083 | €2,672 | +€1,589 | +146.7% |
| Financial charges | 65/66B | €145 | €141 | -€4 | -3.1% |
| Recurring financial charges | 65 | €145 | €141 | -€4 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €173,420 | €141,666 | -€31,755 | -18.3% |
| Income taxes | 67/77 | €42,849 | €37,578 | -€5,271 | -12.3% |
| Profit (loss) for the period | 9904 | €130,572 | €104,088 | -€26,484 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €130,572 | €104,088 | -€26,484 | -20.3% |
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 3 October 2026 via checked.be.