Het Contentatelier: 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.
Het Contentatelier
Largest movements
- Cash -€20,292
down €20,292 (-75.1%), from €27,013 to €6,720
mainly Net result for the year (-€26,310) and Other debts (-€11,305)
- Tangible fixed assets +€3,144
up €3,144 (+37.2%), from €8,450 to €11,594
of which Furniture and vehicles: +€4,341
- Receivables within one year +€2,074
up €2,074 (+22.0%), from €9,425 to €11,499
of which Trade receivables: +€1,517
- Stocks and contracts -€715
down €715 (-11.4%), from €6,252 to €5,537
- Profit (loss) carried forward -€26,310
down €26,310, from €1,108 to -€25,202
- Debts after one year +€15,185
up €15,185 (+61.2%), from €24,815 to €40,000
- Trade debts +€12,239
up €12,239 (+541.9%), from €2,258 to €14,497
- Other debts -€11,305
down €11,305 (-74.3%), from €15,214 to €3,909
- Tax, wage and social debts -€5,598
down €5,598 (-97.4%), from €5,744 to €147
- Gross operating margin -€52,404
down €52,404, from €31,116 to -€21,287
- Depreciation +€1,972
up €1,972 (+88.8%), from €2,220 to €4,191
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 | €51,139 | €35,351 | -€15,789 | -30.9% |
| Fixed assets | 21/28 | €8,450 | €11,594 | +€3,144 | +37.2% |
| Tangible fixed assets | 22/27 | €8,450 | €11,594 | +€3,144 | +37.2% |
| Plant, machinery and equipment | 23 | €5,568 | €4,831 | -€737 | -13.2% |
| Furniture and vehicles | 24 | - | €4,341 | +€4,341 | |
| Other tangible fixed assets | 26 | €2,881 | €2,422 | -€459 | -15.9% |
| Current assets | 29/58 | €42,689 | €23,756 | -€18,933 | -44.4% |
| Stocks and contracts in progress | 3 | €6,252 | €5,537 | -€715 | -11.4% |
| Stocks | 30/36 | €6,252 | €5,537 | -€715 | -11.4% |
| Amounts receivable within one year | 40/41 | €9,425 | €11,499 | +€2,074 | +22.0% |
| Trade receivables | 40 | €9,425 | €10,942 | +€1,517 | +16.1% |
| Other amounts receivable | 41 | - | €557 | +€557 | |
| Cash at bank and in hand | 54/58 | €27,013 | €6,720 | -€20,292 | -75.1% |
| Total equity and liabilities | 10/49 | €51,139 | €35,351 | -€15,789 | -30.9% |
| Equity | 10/15 | €3,108 | -€23,202 | -€26,310 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,108 | -€25,202 | -€26,310 | |
| Amounts payable | 17/49 | €48,031 | €58,553 | +€10,521 | +21.9% |
| Amounts payable after more than one year | 17 | €24,815 | €40,000 | +€15,185 | +61.2% |
| Financial debts | 170/4 | €24,815 | €40,000 | +€15,185 | +61.2% |
| Amounts payable within one year | 42/48 | €23,216 | €18,553 | -€4,664 | -20.1% |
| Trade debts | 44 | €2,258 | €14,497 | +€12,239 | +541.9% |
| Suppliers | 440/4 | €2,258 | €14,497 | +€12,239 | +541.9% |
| Taxes, remuneration and social security | 45 | €5,744 | €147 | -€5,598 | -97.4% |
| Taxes | 450/3 | €5,744 | €147 | -€5,598 | -97.4% |
| Other amounts payable | 47/48 | €15,214 | €3,909 | -€11,305 | -74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,220 | €4,191 | +€1,972 | +88.8% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €31,116 | -€21,287 | -€52,404 | |
| Operating profit (loss) | 9901 | €28,446 | -€25,944 | -€54,390 | |
| Financial income | 75/76B | €60 | €111 | +€51 | +84.0% |
| Recurring financial income | 75 | €60 | €111 | +€51 | +84.0% |
| Financial charges | 65/66B | €89 | €333 | +€245 | +275.3% |
| Recurring financial charges | 65 | €89 | €333 | +€245 | +275.3% |
| Profit (loss) for the period before taxes | 9903 | €28,417 | -€26,167 | -€54,584 | |
| Income taxes | 67/77 | €147 | €143 | -€4 | -2.5% |
| Profit (loss) for the period | 9904 | €28,271 | -€26,310 | -€54,580 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,271 | -€26,310 | -€54,580 |
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.