KONTIKA: 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.
KONTIKA
Largest movements
- Current investments -€140,000
down €140,000 (-100.0%), from €140,000 to €0
- Cash +€138,207
up €138,207 (+961.8%), from €14,370 to €152,576
mainly Current investments (+€140,000) and Net result for the year (+€59,783)
- Reserves -€71,462
down €71,462 (-64.0%), from €111,621 to €40,159
of which Distributable reserves: -€71,462
- Profit (loss) carried forward +€59,783
up €59,783, from -€35,185 to €24,598
- Tax, wage and social debts +€9,077
new in 2025: €9,077
- Gross operating margin +€42,369
up €42,369, from -€13,496 to €28,873
- Write-downs -€41,608
new in 2025: -€41,608
- Taxes +€9,086
new in 2025: €9,086
- Other operating charges +€5,796
up €5,796 (+5317.7%), from €109 to €5,905
- Financial income +€2,642
up €2,642 (+155.9%), from €1,695 to €4,337
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 | €171,045 | €168,824 | -€2,221 | -1.3% |
| Fixed assets | 21/28 | €4 | €4 | = | 0.0% |
| Financial fixed assets | 28 | €4 | €4 | = | 0.0% |
| Current assets | 29/58 | €171,041 | €168,820 | -€2,221 | -1.3% |
| Stocks and contracts in progress | 3 | €16,244 | €16,244 | = | 0.0% |
| Stocks | 30/36 | €16,244 | €16,244 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €427 | €0 | -€427 | -100.0% |
| Other amounts receivable | 41 | €427 | €0 | -€427 | -100.0% |
| Current investments | 50/53 | €140,000 | €0 | -€140,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,370 | €152,576 | +€138,207 | +961.8% |
| Total equity and liabilities | 10/49 | €171,045 | €168,824 | -€2,221 | -1.3% |
| Equity | 10/15 | €137,936 | €126,257 | -€11,679 | -8.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €111,621 | €40,159 | -€71,462 | -64.0% |
| Non-distributable reserves | 130/1 | €40,159 | €40,159 | = | 0.0% |
| Legal reserve | 130 | €40,159 | €40,159 | = | 0.0% |
| Distributable reserves | 133 | €71,462 | €0 | -€71,462 | -100.0% |
| Profit (loss) carried forward | 14 | -€35,185 | €24,598 | +€59,783 | |
| Amounts payable | 17/49 | €33,110 | €42,568 | +€9,458 | +28.6% |
| Amounts payable within one year | 42/48 | €33,110 | €42,568 | +€9,458 | +28.6% |
| Trade debts | 44 | €33,110 | €33,491 | +€381 | +1.2% |
| Suppliers | 440/4 | €33,110 | €33,491 | +€381 | +1.2% |
| Taxes, remuneration and social security | 45 | - | €9,077 | +€9,077 | |
| Taxes | 450/3 | - | €9,077 | +€9,077 | |
| Non-recurring operating income | 76A | - | €56,501 | +€56,501 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€41,608 | -€41,608 | |
| Other operating charges | 640/8 | €109 | €5,905 | +€5,796 | +5317.7% |
| Gross operating margin | 9900 | -€13,496 | €28,873 | +€42,369 | |
| Operating profit (loss) | 9901 | -€13,605 | €64,576 | +€78,180 | |
| Financial income | 75/76B | €1,695 | €4,337 | +€2,642 | +155.9% |
| Recurring financial income | 75 | €1,695 | €4,337 | +€2,642 | +155.9% |
| Financial charges | 65/66B | €39 | €43 | +€4 | +11.5% |
| Recurring financial charges | 65 | €39 | €43 | +€4 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,949 | €68,869 | +€80,818 | |
| Income taxes | 67/77 | - | €9,086 | +€9,086 | |
| Profit (loss) for the period | 9904 | -€11,949 | €59,783 | +€71,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,949 | €59,783 | +€71,732 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.