KONTIC & Partners: 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.
KONTIC & Partners
Largest movements
- Cash +€713,189
up €713,189 (+503%), from €141,876 to €855,065
mainly Current investments (+€600,000) and Net result for the year (+€89,617)
- Current investments -€600,000
no longer reported in 2026 (was €600,000)
- Tangible fixed assets -€14,260
down €14,260 (-27.5%), from €51,777 to €37,517
of which Furniture and vehicles: -€11,535
- Reserves +€89,617
up €89,617 (+12.3%), from €725,906 to €815,523
- Other debts +€18,541
up €18,541 (+40.9%), from €45,304 to €63,845
- Tax, wage and social debts -€16,493
down €16,493 (-70.3%), from €23,465 to €6,972
- Gross operating margin -€30,421
down €30,421 (-17.2%), from €176,683 to €146,262
- Financial income -€19,444
down €19,444 (-72.0%), from €26,996 to €7,552
- Depreciation +€9,549
up €9,549 (+203%), from €4,711 to €14,260
- Taxes -€6,687
down €6,687 (-12.7%), from €52,589 to €45,902
- Financial charges +€2,500
up €2,500 (+1,316%), from €190 to €2,690
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €811,718 | €903,074 | +€91,356 | +11.3% |
| Fixed assets | 21/28 | €51,777 | €37,917 | -€13,860 | -26.8% |
| Tangible fixed assets | 22/27 | €51,777 | €37,517 | -€14,260 | -27.5% |
| Furniture and vehicles | 24 | €33,149 | €21,614 | -€11,535 | -34.8% |
| Other tangible fixed assets | 26 | €18,628 | €15,903 | -€2,725 | -14.6% |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €759,941 | €865,157 | +€105,216 | +13.8% |
| Amounts receivable within one year | 40/41 | €18,065 | €10,092 | -€7,973 | -44.1% |
| Other amounts receivable | 41 | €18,065 | €10,092 | -€7,973 | -44.1% |
| Current investments | 50/53 | €600,000 | - | -€600,000 | |
| Cash at bank and in hand | 54/58 | €141,876 | €855,065 | +€713,189 | +503% |
| Total equity and liabilities | 10/49 | €811,718 | €903,074 | +€91,356 | +11.3% |
| Equity | 10/15 | €725,906 | €815,523 | +€89,617 | +12.3% |
| Reserves | 13 | €725,906 | €815,523 | +€89,617 | +12.3% |
| Distributable reserves | 133 | €725,906 | €815,523 | +€89,617 | +12.3% |
| Amounts payable | 17/49 | €85,812 | €87,551 | +€1,739 | +2.0% |
| Amounts payable within one year | 42/48 | €85,812 | €87,551 | +€1,739 | +2.0% |
| Trade debts | 44 | €17,043 | €16,734 | -€309 | -1.8% |
| Suppliers | 440/4 | €17,043 | €16,734 | -€309 | -1.8% |
| Taxes, remuneration and social security | 45 | €23,465 | €6,972 | -€16,493 | -70.3% |
| Taxes | 450/3 | €23,465 | €6,972 | -€16,493 | -70.3% |
| Other amounts payable | 47/48 | €45,304 | €63,845 | +€18,541 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,711 | €14,260 | +€9,549 | +203% |
| Other operating charges | 640/8 | €388 | €1,345 | +€957 | +247% |
| Gross operating margin | 9900 | €176,683 | €146,262 | -€30,421 | -17.2% |
| Operating profit (loss) | 9901 | €171,584 | €130,657 | -€40,927 | -23.9% |
| Financial income | 75/76B | €26,996 | €7,552 | -€19,444 | -72.0% |
| Recurring financial income | 75 | €26,996 | €7,552 | -€19,444 | -72.0% |
| Financial charges | 65/66B | €190 | €2,690 | +€2,500 | +1,316% |
| Recurring financial charges | 65 | €190 | €2,690 | +€2,500 | +1,316% |
| Profit (loss) for the period before taxes | 9903 | €198,390 | €135,519 | -€62,871 | -31.7% |
| Income taxes | 67/77 | €52,589 | €45,902 | -€6,687 | -12.7% |
| Profit (loss) for the period | 9904 | €145,801 | €89,617 | -€56,184 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €145,801 | €89,617 | -€56,184 | -38.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.