KONTABI: what changed
Two financial 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.
KONTABI
Largest movements
- Cash -€18,542
down €18,542 (-60.4%), from €30,707 to €12,165
mainly Other debts (-€76,343) and Receivables within one year (-€3,643)
- Deferred charges and accrued income -€7,621
down €7,621 (-10.8%), from €70,875 to €63,254
- Receivables within one year +€3,643
up €3,643 (+29.9%), from €12,188 to €15,831
of which Trade receivables: +€3,374
- Tangible fixed assets -€3,500
down €3,500 (-10.2%), from €34,245 to €30,745
- Other debts -€76,343
down €76,343 (-100%), from €76,343 to €0
- Profit (loss) carried forward +€34,285
up €34,285 (+54.8%), from €62,583 to €96,868
- Tax, wage and social debts +€7,854
up €7,854 (+93.9%), from €8,366 to €16,220
- Current portion of long-term debt +€6,324
new in 2025: €6,324
- Trade debts +€1,860
up €1,860 (+299%), from €623 to €2,483
- Gross operating margin +€4,056
up €4,056 (+8.6%), from €46,972 to €51,027
- Depreciation +€2,745
up €2,745 (+363%), from €755 to €3,500
- Taxes +€1,198
up €1,198 (+13.3%), from €9,007 to €10,204
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.
Derived cash bridge
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 | €148,014 | €121,995 | -€26,019 | -17.6% |
| Fixed assets | 21/28 | €34,245 | €30,745 | -€3,500 | -10.2% |
| Tangible fixed assets | 22/27 | €34,245 | €30,745 | -€3,500 | -10.2% |
| Other tangible fixed assets | 26 | €34,245 | €30,745 | -€3,500 | -10.2% |
| Current assets | 29/58 | €113,769 | €91,250 | -€22,519 | -19.8% |
| Amounts receivable within one year | 40/41 | €12,188 | €15,831 | +€3,643 | +29.9% |
| Trade receivables | 40 | €12,188 | €15,562 | +€3,374 | +27.7% |
| Other amounts receivable | 41 | €0 | €270 | +€270 | |
| Cash at bank and in hand | 54/58 | €30,707 | €12,165 | -€18,542 | -60.4% |
| Deferred charges and accrued income | 490/1 | €70,875 | €63,254 | -€7,621 | -10.8% |
| Total equity and liabilities | 10/49 | €148,014 | €121,995 | -€26,019 | -17.6% |
| Equity | 10/15 | €62,683 | €96,968 | +€34,285 | +54.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,583 | €96,868 | +€34,285 | +54.8% |
| Amounts payable | 17/49 | €85,331 | €25,027 | -€60,304 | -70.7% |
| Amounts payable within one year | 42/48 | €85,331 | €25,027 | -€60,304 | -70.7% |
| Current portion of amounts payable after more than one year | 42 | - | €6,324 | +€6,324 | |
| Trade debts | 44 | €623 | €2,483 | +€1,860 | +299% |
| Suppliers | 440/4 | €623 | €2,483 | +€1,860 | +299% |
| Taxes, remuneration and social security | 45 | €8,366 | €16,220 | +€7,854 | +93.9% |
| Taxes | 450/3 | €8,366 | €16,220 | +€7,854 | +93.9% |
| Other amounts payable | 47/48 | €76,343 | €0 | -€76,343 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €755 | €3,500 | +€2,745 | +363% |
| Other operating charges | 640/8 | €796 | €556 | -€241 | -30.2% |
| Gross operating margin | 9900 | €46,972 | €51,027 | +€4,056 | +8.6% |
| Operating profit (loss) | 9901 | €45,420 | €46,971 | +€1,551 | +3.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +250% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +250% |
| Financial charges | 65/66B | €2,560 | €2,482 | -€78 | -3.0% |
| Recurring financial charges | 65 | €2,560 | €2,482 | -€78 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €42,860 | €44,489 | +€1,629 | +3.8% |
| Income taxes | 67/77 | €9,007 | €10,204 | +€1,198 | +13.3% |
| Profit (loss) for the period | 9904 | €33,854 | €34,285 | +€431 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,854 | €34,285 | +€431 | +1.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.