Kontkiewicz: 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.
Kontkiewicz
Largest movements
- Receivables within one year +€26,564
up €26,564 (+139.9%), from €18,990 to €45,555
of which Other amounts receivable: +€23,964
- Cash -€6,142
down €6,142 (-8.2%), from €74,680 to €68,538
mainly Receivables within one year (-€26,564) and Tax, wage and social debts (-€15,010)
- Reserves +€34,668
up €34,668 (+64.7%), from €53,551 to €88,219
- Tax, wage and social debts -€15,010
down €15,010 (-36.7%), from €40,917 to €25,907
- Gross operating margin -€22,115
down €22,115 (-29.6%), from €74,745 to €52,631
- Taxes -€4,404
down €4,404 (-21.3%), from €20,667 to €16,263
- Financial income +€2,268
up €2,268 (+11340550.0%), from €0 to €2,268
- Depreciation +€1,452
up €1,452 (+512.3%), from €283 to €1,735
- Financial charges +€1,312
up €1,312 (+535.9%), from €245 to €1,557
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.
Cash bridge derived
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 | €96,183 | €116,089 | +€19,906 | +20.7% |
| Fixed assets | 21/28 | €2,512 | €1,997 | -€516 | -20.5% |
| Tangible fixed assets | 22/27 | €2,512 | €1,997 | -€516 | -20.5% |
| Furniture and vehicles | 24 | €2,512 | €1,997 | -€516 | -20.5% |
| Current assets | 29/58 | €93,670 | €114,093 | +€20,422 | +21.8% |
| Amounts receivable within one year | 40/41 | €18,990 | €45,555 | +€26,564 | +139.9% |
| Trade receivables | 40 | - | €2,600 | +€2,600 | |
| Other amounts receivable | 41 | €18,990 | €42,955 | +€23,964 | +126.2% |
| Cash at bank and in hand | 54/58 | €74,680 | €68,538 | -€6,142 | -8.2% |
| Total equity and liabilities | 10/49 | €96,183 | €116,089 | +€19,906 | +20.7% |
| Equity | 10/15 | €54,551 | €89,219 | +€34,668 | +63.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €53,551 | €88,219 | +€34,668 | +64.7% |
| Distributable reserves | 133 | €53,551 | €88,219 | +€34,668 | +64.7% |
| Amounts payable | 17/49 | €41,632 | €26,871 | -€14,762 | -35.5% |
| Amounts payable within one year | 42/48 | €41,632 | €26,871 | -€14,762 | -35.5% |
| Trade debts | 44 | €715 | €964 | +€249 | +34.8% |
| Suppliers | 440/4 | €715 | €964 | +€249 | +34.8% |
| Taxes, remuneration and social security | 45 | €40,917 | €25,907 | -€15,010 | -36.7% |
| Taxes | 450/3 | €40,917 | €25,907 | -€15,010 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | €1,735 | +€1,452 | +512.3% |
| Other operating charges | 640/8 | - | €675 | +€675 | |
| Gross operating margin | 9900 | €74,745 | €52,631 | -€22,115 | -29.6% |
| Operating profit (loss) | 9901 | €74,462 | €50,220 | -€24,242 | -32.6% |
| Financial income | 75/76B | €0 | €2,268 | +€2,268 | +11340550.0% |
| Recurring financial income | 75 | €0 | €2,268 | +€2,268 | +11340550.0% |
| Financial charges | 65/66B | €245 | €1,557 | +€1,312 | +535.9% |
| Recurring financial charges | 65 | €245 | €1,557 | +€1,312 | +535.9% |
| Profit (loss) for the period before taxes | 9903 | €74,217 | €50,931 | -€23,286 | -31.4% |
| Income taxes | 67/77 | €20,667 | €16,263 | -€4,404 | -21.3% |
| Profit (loss) for the period | 9904 | €53,551 | €34,668 | -€18,883 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,551 | €34,668 | -€18,883 | -35.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.