InContrahendo: 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.
InContrahendo
Largest movements
- Cash -€9,031
down €9,031 (-8.9%), from €100,998 to €91,967
mainly Net result for the year (-€11,710) and Tax, wage and social debts (-€652)
- Receivables within one year -€2,763
down €2,763 (-8.4%), from €32,951 to €30,188
of which Trade receivables: -€14,000
- Profit (loss) carried forward -€11,710
down €11,710 (-91.6%), from -€12,789 to -€24,499
- Gross operating margin +€6,213
up €6,213 (+30.6%), from -€20,326 to -€14,114
- Financial income +€2,350
up €2,350 (+267.2%), from €880 to €3,230
- Depreciation -€287
down €287 (-26.9%), from €1,067 to €780
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 | €135,486 | €122,911 | -€12,575 | -9.3% |
| Fixed assets | 21/28 | €1,537 | €756 | -€780 | -50.8% |
| Tangible fixed assets | 22/27 | €1,537 | €756 | -€780 | -50.8% |
| Furniture and vehicles | 24 | €1,537 | €756 | -€780 | -50.8% |
| Current assets | 29/58 | €133,949 | €122,154 | -€11,795 | -8.8% |
| Amounts receivable within one year | 40/41 | €32,951 | €30,188 | -€2,763 | -8.4% |
| Trade receivables | 40 | €14,000 | - | -€14,000 | |
| Other amounts receivable | 41 | €18,951 | €30,188 | +€11,237 | +59.3% |
| Cash at bank and in hand | 54/58 | €100,998 | €91,967 | -€9,031 | -8.9% |
| Total equity and liabilities | 10/49 | €135,486 | €122,911 | -€12,575 | -9.3% |
| Equity | 10/15 | €134,621 | €122,911 | -€11,710 | -8.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €126,950 | €126,950 | = | 0.0% |
| Distributable reserves | 133 | €126,950 | €126,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,789 | -€24,499 | -€11,710 | -91.6% |
| Amounts payable | 17/49 | €865 | - | -€865 | |
| Amounts payable within one year | 42/48 | €865 | - | -€865 | |
| Trade debts | 44 | €212 | - | -€212 | |
| Suppliers | 440/4 | €212 | - | -€212 | |
| Taxes, remuneration and social security | 45 | €652 | - | -€652 | |
| Taxes | 450/3 | €652 | - | -€652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,067 | €780 | -€287 | -26.9% |
| Other operating charges | 640/8 | €20 | - | -€20 | |
| Gross operating margin | 9900 | -€20,326 | -€14,114 | +€6,213 | +30.6% |
| Operating profit (loss) | 9901 | -€21,413 | -€14,894 | +€6,519 | +30.4% |
| Financial income | 75/76B | €880 | €3,230 | +€2,350 | +267.2% |
| Recurring financial income | 75 | €880 | €3,230 | +€2,350 | +267.2% |
| Financial charges | 65/66B | €102 | €46 | -€56 | -54.7% |
| Recurring financial charges | 65 | €102 | €46 | -€56 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,636 | -€11,710 | +€8,925 | +43.3% |
| Profit (loss) for the period | 9904 | -€20,636 | -€11,710 | +€8,925 | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,636 | -€11,710 | +€8,925 | +43.3% |
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.