LS CONTRACTA: 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.
LS CONTRACTA
Largest movements
- Tangible fixed assets +€70,618
up €70,618 (+16.3%), from €433,741 to €504,359
of which Furniture and vehicles: +€80,123
- Receivables within one year -€26,685
down €26,685 (-23.5%), from €113,645 to €86,960
of which Trade receivables: -€38,277
- Cash -€19,586
down €19,586 (-85.4%), from €22,933 to €3,347
mainly Investment in fixed assets (net) (-€104,912) and Debts after one year (-€45,563)
- Stocks and contracts -€18,000
down €18,000 (-90.0%), from €20,000 to €2,000
- Other debts +€91,145
up €91,145 (+187%), from €48,679 to €139,824
- Debts after one year -€45,563
down €45,563 (-24.3%), from €187,542 to €141,979
- Profit (loss) carried forward -€24,572
down €24,572, from €1,597 to -€22,975
- Current portion of long-term debt -€13,656
down €13,656 (-32.2%), from €42,393 to €28,737
- Gross operating margin -€76,818
down €76,818 (-64.7%), from €118,676 to €41,858
- Staff costs -€21,122
down €21,122 (-54.0%), from €39,129 to €18,007
- Taxes -€16,593
down €16,593 (-95.8%), from €17,312 to €719
- Depreciation +€10,949
up €10,949 (+47.2%), from €23,194 to €34,143
- Other operating charges +€5,689
up €5,689 (+367%), from €1,550 to €7,239
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 | €590,329 | €596,827 | +€6,498 | +1.1% |
| Fixed assets | 21/28 | €433,751 | €504,520 | +€70,769 | +16.3% |
| Tangible fixed assets | 22/27 | €433,741 | €504,359 | +€70,618 | +16.3% |
| Land and buildings | 22 | €369,162 | €376,700 | +€7,538 | +2.0% |
| Plant, machinery and equipment | 23 | €29,749 | €12,706 | -€17,043 | -57.3% |
| Furniture and vehicles | 24 | €34,830 | €114,953 | +€80,123 | +230% |
| Financial fixed assets | 28 | €10 | €161 | +€151 | +1,511% |
| Current assets | 29/58 | €156,578 | €92,307 | -€64,271 | -41.0% |
| Stocks and contracts in progress | 3 | €20,000 | €2,000 | -€18,000 | -90.0% |
| Contracts in progress | 37 | €20,000 | €2,000 | -€18,000 | -90.0% |
| Amounts receivable within one year | 40/41 | €113,645 | €86,960 | -€26,685 | -23.5% |
| Trade receivables | 40 | €110,948 | €72,671 | -€38,277 | -34.5% |
| Other amounts receivable | 41 | €2,697 | €14,289 | +€11,592 | +430% |
| Cash at bank and in hand | 54/58 | €22,933 | €3,347 | -€19,586 | -85.4% |
| Total equity and liabilities | 10/49 | €590,329 | €596,827 | +€6,498 | +1.1% |
| Equity | 10/15 | €292,357 | €267,785 | -€24,572 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €272,160 | €272,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €270,300 | €270,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,597 | -€22,975 | -€24,572 | |
| Amounts payable | 17/49 | €297,972 | €329,042 | +€31,070 | +10.4% |
| Amounts payable after more than one year | 17 | €187,542 | €141,979 | -€45,563 | -24.3% |
| Financial debts | 170/4 | €187,542 | €141,979 | -€45,563 | -24.3% |
| Amounts payable within one year | 42/48 | €110,391 | €187,052 | +€76,661 | +69.4% |
| Current portion of amounts payable after more than one year | 42 | €42,393 | €28,737 | -€13,656 | -32.2% |
| Trade debts | 44 | €2,051 | €1,768 | -€283 | -13.8% |
| Suppliers | 440/4 | €2,051 | €1,768 | -€283 | -13.8% |
| Taxes, remuneration and social security | 45 | €17,268 | €16,723 | -€545 | -3.2% |
| Taxes | 450/3 | €10,908 | €16,723 | +€5,815 | +53.3% |
| Remuneration and social security | 454/9 | €6,360 | €0 | -€6,360 | -100% |
| Other amounts payable | 47/48 | €48,679 | €139,824 | +€91,145 | +187% |
| Accrued charges and deferred income | 492/3 | €39 | €12 | -€28 | -70.5% |
| Non-recurring operating income | 76A | - | €8,264 | +€8,264 | |
| Remuneration, social security and pensions | 62 | €39,129 | €18,007 | -€21,122 | -54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,194 | €34,143 | +€10,949 | +47.2% |
| Other operating charges | 640/8 | €1,550 | €7,239 | +€5,689 | +367% |
| Gross operating margin | 9900 | €118,676 | €41,858 | -€76,818 | -64.7% |
| Operating profit (loss) | 9901 | €54,803 | -€17,531 | -€72,334 | |
| Financial income | 75/76B | €498 | €42 | -€456 | -91.6% |
| Recurring financial income | 75 | €498 | €42 | -€456 | -91.6% |
| Financial charges | 65/66B | €6,411 | €6,363 | -€48 | -0.7% |
| Recurring financial charges | 65 | €6,411 | €6,363 | -€48 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €48,890 | -€23,853 | -€72,743 | |
| Income taxes | 67/77 | €17,312 | €719 | -€16,593 | -95.8% |
| Profit (loss) for the period | 9904 | €31,578 | -€24,572 | -€56,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,578 | -€24,572 | -€56,150 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.