KONTTENT: 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.
KONTTENT
Largest movements
- Cash +€52,989
up €52,989 (+105%), from €50,657 to €103,646
mainly Net result for the year (+€61,193) and Debts after one year (+€22,195)
- Receivables within one year +€35,503
up €35,503 (+32.8%), from €108,317 to €143,819
of which Trade receivables: +€23,535
- Tangible fixed assets +€25,341
up €25,341 (+238%), from €10,651 to €35,991
of which Furniture and vehicles: +€24,575
- Profit (loss) carried forward +€61,193
up €61,193 (+58.6%), from €104,468 to €165,661
- Debts after one year +€22,195
up €22,195 (+347%), from €6,390 to €28,585
- Tax, wage and social debts +€18,015
up €18,015 (+36.8%), from €48,974 to €66,988
- Trade debts +€7,914
up €7,914 (+1,621%), from €488 to €8,402
- Current portion of long-term debt +€7,554
up €7,554 (+161%), from €4,693 to €12,247
- Gross operating margin -€27,718
down €27,718 (-22.7%), from €121,947 to €94,229
- Taxes -€10,401
down €10,401 (-28.8%), from €36,065 to €25,664
- Financial charges +€2,288
up €2,288 (+565%), from €405 to €2,693
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 | €171,109 | €285,883 | +€114,774 | +67.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €10,651 | €35,991 | +€25,341 | +238% |
| Tangible fixed assets | 22/27 | €10,651 | €35,991 | +€25,341 | +238% |
| Plant, machinery and equipment | 23 | €845 | €1,610 | +€765 | +90.6% |
| Furniture and vehicles | 24 | €9,806 | €34,381 | +€24,575 | +251% |
| Current assets | 29/58 | €160,459 | €249,892 | +€89,433 | +55.7% |
| Amounts receivable within one year | 40/41 | €108,317 | €143,819 | +€35,503 | +32.8% |
| Trade receivables | 40 | €66,460 | €89,995 | +€23,535 | +35.4% |
| Other amounts receivable | 41 | €41,856 | €53,824 | +€11,968 | +28.6% |
| Cash at bank and in hand | 54/58 | €50,657 | €103,646 | +€52,989 | +105% |
| Deferred charges and accrued income | 490/1 | €1,485 | €2,427 | +€942 | +63.4% |
| Total equity and liabilities | 10/49 | €171,109 | €285,883 | +€114,774 | +67.1% |
| Equity | 10/15 | €108,468 | €169,661 | +€61,193 | +56.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,468 | €165,661 | +€61,193 | +58.6% |
| Amounts payable | 17/49 | €62,642 | €116,222 | +€53,581 | +85.5% |
| Amounts payable after more than one year | 17 | €6,390 | €28,585 | +€22,195 | +347% |
| Financial debts | 170/4 | €6,390 | €28,585 | +€22,195 | +347% |
| Amounts payable within one year | 42/48 | €56,251 | €87,637 | +€31,386 | +55.8% |
| Current portion of amounts payable after more than one year | 42 | €4,693 | €12,247 | +€7,554 | +161% |
| Financial debts | 43 | €1,238 | €0 | -€1,238 | -100% |
| Credit institutions | 430/8 | €1,238 | €0 | -€1,238 | -100% |
| Trade debts | 44 | €488 | €8,402 | +€7,914 | +1,621% |
| Suppliers | 440/4 | €488 | €8,402 | +€7,914 | +1,621% |
| Taxes, remuneration and social security | 45 | €48,974 | €66,988 | +€18,015 | +36.8% |
| Taxes | 450/3 | €48,974 | €66,988 | +€18,015 | +36.8% |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,783 | €6,690 | -€1,093 | -14.0% |
| Other operating charges | 640/8 | €0 | €426 | +€426 | |
| Non-recurring operating charges | 66A | - | €1 | +€1 | |
| Gross operating margin | 9900 | €121,947 | €94,229 | -€27,718 | -22.7% |
| Operating profit (loss) | 9901 | €114,164 | €87,112 | -€27,052 | -23.7% |
| Financial income | 75/76B | €1,753 | €2,437 | +€685 | +39.1% |
| Recurring financial income | 75 | €1,753 | €2,437 | +€685 | +39.1% |
| Financial charges | 65/66B | €405 | €2,693 | +€2,288 | +565% |
| Recurring financial charges | 65 | €405 | €2,693 | +€2,288 | +565% |
| Profit (loss) for the period before taxes | 9903 | €115,512 | €86,857 | -€28,655 | -24.8% |
| Income taxes | 67/77 | €36,065 | €25,664 | -€10,401 | -28.8% |
| Profit (loss) for the period | 9904 | €79,447 | €61,193 | -€18,254 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,447 | €61,193 | -€18,254 | -23.0% |
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 28 October 2026 via checked.be.