N.J. CONTRASTE: 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.
N.J. CONTRASTE
Largest movements
- Cash -€380
down €380 (-3.3%), from €11,516 to €11,136
mainly Other debts (-€7,621) and Accrued charges and deferred income (-€813)
- Other debts -€7,621
down €7,621 (-24.4%), from €31,189 to €23,568
- Profit (loss) carried forward +€7,246
up €7,246 (+13.1%), from -€55,289 to -€48,043
- Accrued charges and deferred income -€813
no longer reported in 2025 (was €813)
- Tax, wage and social debts +€567
up €567 (+57.2%), from €992 to €1,558
of which Taxes: +€567
- Trade debts +€418
up €418 (+74.5%), from €561 to €979
- Gross operating margin -€3,462
down €3,462 (-31.5%), from €10,991 to €7,529
- Taxes +€993
up €993 (+87.3%), from -€1,137 to -€144
- Other operating charges -€848
down €848 (-64.0%), from €1,325 to €477
- Financial income +€357
up €357 (+1,131%), from €32 to €388
of which Financial income: +€357
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 | €13,095 | €12,892 | -€203 | -1.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €13,095 | €12,892 | -€203 | -1.6% |
| Stocks and contracts in progress | 3 | €196 | €254 | +€58 | +29.7% |
| Stocks | 30/36 | €196 | €254 | +€58 | +29.7% |
| Amounts receivable within one year | 40/41 | €1,384 | €1,502 | +€118 | +8.6% |
| Other amounts receivable | 41 | €1,384 | €1,502 | +€118 | +8.6% |
| Cash at bank and in hand | 54/58 | €11,516 | €11,136 | -€380 | -3.3% |
| Total equity and liabilities | 10/49 | €13,095 | €12,892 | -€203 | -1.6% |
| Equity | 10/15 | -€20,460 | -€13,214 | +€7,246 | +35.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,237 | €16,237 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €14,378 | €14,378 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,289 | -€48,043 | +€7,246 | +13.1% |
| Amounts payable | 17/49 | €33,555 | €26,106 | -€7,449 | -22.2% |
| Amounts payable within one year | 42/48 | €32,742 | €26,106 | -€6,636 | -20.3% |
| Trade debts | 44 | €561 | €979 | +€418 | +74.5% |
| Suppliers | 440/4 | €561 | €979 | +€418 | +74.5% |
| Taxes, remuneration and social security | 45 | €992 | €1,558 | +€567 | +57.2% |
| Taxes | 450/3 | €248 | €815 | +€567 | +229% |
| Remuneration and social security | 454/9 | €744 | €744 | = | 0.0% |
| Other amounts payable | 47/48 | €31,189 | €23,568 | -€7,621 | -24.4% |
| Accrued charges and deferred income | 492/3 | €813 | - | -€813 | |
| Non-recurring operating income | 76A | - | €24 | +€24 | |
| Other operating charges | 640/8 | €1,325 | €477 | -€848 | -64.0% |
| Gross operating margin | 9900 | €10,991 | €7,529 | -€3,462 | -31.5% |
| Operating profit (loss) | 9901 | €9,666 | €7,051 | -€2,615 | -27.0% |
| Financial income | 75/76B | €32 | €388 | +€357 | +1,131% |
| Recurring financial income | 75 | €32 | €388 | +€357 | +1,131% |
| Non-recurring financial income | 76B | €32 | €388 | +€357 | +1,131% |
| Financial charges | 65/66B | €286 | €338 | +€52 | +18.1% |
| Recurring financial charges | 65 | €286 | €338 | +€52 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €9,412 | €7,102 | -€2,310 | -24.5% |
| Income taxes | 67/77 | -€1,137 | -€144 | +€993 | +87.3% |
| Profit (loss) for the period | 9904 | €10,549 | €7,246 | -€3,303 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,549 | €7,246 | -€3,303 | -31.3% |
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 1 November 2026 via checked.be.