KONTRAST: 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.
KONTRAST
Largest movements
- Cash +€28,169
up €28,169 (+76.7%), from €36,735 to €64,904
mainly Net result for the year (+€51,744) and Receivables within one year (+€7,718)
- Current investments +€23,472
up €23,472 (+1,600%), from €1,467 to €24,939
- Receivables within one year -€7,718
down €7,718 (-28.9%), from €26,694 to €18,976
of which Trade receivables: -€8,068
- Reserves +€51,744
up €51,744 (+104%), from €49,747 to €101,492
- Other debts -€8,244
down €8,244 (-82.8%), from €9,962 to €1,718
- Turnover -€129,471
no longer reported in 2025 (was €129,471)
- Purchases and services -€93,337
no longer reported in 2025 (was €93,337)
- Gross operating margin +€32,025
up €32,025 (+81.2%), from €39,435 to €71,460
- Taxes +€6,441
up €6,441 (+81.6%), from €7,896 to €14,337
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.
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 | €70,863 | €114,134 | +€43,270 | +61.1% |
| Fixed assets | 21/28 | €4,476 | €3,864 | -€612 | -13.7% |
| Tangible fixed assets | 22/27 | €4,476 | €3,864 | -€612 | -13.7% |
| Plant, machinery and equipment | 23 | €358 | €1,672 | +€1,314 | +368% |
| Furniture and vehicles | 24 | €4,119 | €2,192 | -€1,927 | -46.8% |
| Current assets | 29/58 | €66,387 | €110,270 | +€43,883 | +66.1% |
| Amounts receivable within one year | 40/41 | €26,694 | €18,976 | -€7,718 | -28.9% |
| Trade receivables | 40 | €26,590 | €18,522 | -€8,068 | -30.3% |
| Other amounts receivable | 41 | €104 | €454 | +€350 | +336% |
| Current investments | 50/53 | €1,467 | €24,939 | +€23,472 | +1,600% |
| Cash at bank and in hand | 54/58 | €36,735 | €64,904 | +€28,169 | +76.7% |
| Deferred charges and accrued income | 490/1 | €1,491 | €1,451 | -€40 | -2.7% |
| Total equity and liabilities | 10/49 | €70,863 | €114,134 | +€43,270 | +61.1% |
| Equity | 10/15 | €50,747 | €102,492 | +€51,744 | +102% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €49,747 | €101,492 | +€51,744 | +104% |
| Distributable reserves | 133 | €49,747 | €101,492 | +€51,744 | +104% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,116 | €11,642 | -€8,474 | -42.1% |
| Amounts payable within one year | 42/48 | €20,116 | €11,642 | -€8,474 | -42.1% |
| Financial debts | 43 | €196 | €238 | +€42 | +21.4% |
| Credit institutions | 430/8 | €196 | €238 | +€42 | +21.4% |
| Trade debts | 44 | €923 | €1,004 | +€81 | +8.8% |
| Suppliers | 440/4 | €923 | €1,004 | +€81 | +8.8% |
| Taxes, remuneration and social security | 45 | €9,035 | €8,682 | -€353 | -3.9% |
| Taxes | 450/3 | €9,035 | €8,682 | -€353 | -3.9% |
| Other amounts payable | 47/48 | €9,962 | €1,718 | -€8,244 | -82.8% |
| Turnover | 70 | €129,471 | - | -€129,471 | |
| Non-recurring operating income | 76A | €5 | €0 | -€5 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,337 | - | -€93,337 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,639 | €3,291 | +€653 | +24.7% |
| Other operating charges | 640/8 | €528 | €607 | +€79 | +15.0% |
| Non-recurring operating charges | 66A | €376 | €19 | -€357 | -94.9% |
| Gross operating margin | 9900 | €39,435 | €71,460 | +€32,025 | +81.2% |
| Operating profit (loss) | 9901 | €35,893 | €67,542 | +€31,650 | +88.2% |
| Financial income | 75/76B | €2 | €979 | +€978 | +63,489% |
| Recurring financial income | 75 | €2 | €979 | +€978 | +63,489% |
| Financial charges | 65/66B | €2,244 | €2,441 | +€197 | +8.8% |
| Recurring financial charges | 65 | €2,244 | €2,441 | +€197 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €33,650 | €66,081 | +€32,431 | +96.4% |
| Income taxes | 67/77 | €7,896 | €14,337 | +€6,441 | +81.6% |
| Profit (loss) for the period | 9904 | €25,755 | €51,744 | +€25,990 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €25,755 | €51,744 | +€25,990 | +101% |
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 19 October 2026 via checked.be.