'T 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.
'T KONTRAST
Largest movements
- Cash +€8,806
up €8,806 (+224%), from €3,937 to €12,742
mainly Net result for the year (+€22,653) and Tax, wage and social debts (+€5,918)
- Tangible fixed assets +€2,857
up €2,857 (+22.1%), from €12,930 to €15,787
of which Furniture and vehicles: +€3,075
- Other debts -€16,856
down €16,856 (-86.6%), from €19,468 to €2,612
- Reserves +€12,900
new in 2025: €12,900
- Profit (loss) carried forward +€9,753
up €9,753, from -€9,668 to €85
- Tax, wage and social debts +€5,918
up €5,918 (+18,010%), from €33 to €5,951
of which Remuneration and social security: +€3,700
- Trade debts -€316
down €316 (-16.1%), from €1,967 to €1,651
- Gross operating margin +€8,867
up €8,867 (+43.4%), from €20,454 to €29,321
- Taxes +€2,251
new in 2025: €2,251
- Depreciation -€365
down €365 (-9.3%), from €3,907 to €3,542
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 | €20,000 | €31,400 | +€11,399 | +57.0% |
| Fixed assets | 21/28 | €12,930 | €15,787 | +€2,857 | +22.1% |
| Tangible fixed assets | 22/27 | €12,930 | €15,787 | +€2,857 | +22.1% |
| Plant, machinery and equipment | 23 | €9,326 | €9,108 | -€218 | -2.3% |
| Furniture and vehicles | 24 | €3,605 | €6,680 | +€3,075 | +85.3% |
| Current assets | 29/58 | €7,070 | €15,612 | +€8,543 | +121% |
| Stocks and contracts in progress | 3 | €337 | €520 | +€183 | +54.3% |
| Stocks | 30/36 | €337 | €520 | +€183 | +54.3% |
| Amounts receivable within one year | 40/41 | €2,041 | €1,847 | -€194 | -9.5% |
| Trade receivables | 40 | €1,808 | €1,270 | -€538 | -29.8% |
| Other amounts receivable | 41 | €233 | €577 | +€344 | +148% |
| Cash at bank and in hand | 54/58 | €3,937 | €12,742 | +€8,806 | +224% |
| Deferred charges and accrued income | 490/1 | €755 | €503 | -€252 | -33.4% |
| Total equity and liabilities | 10/49 | €20,000 | €31,400 | +€11,399 | +57.0% |
| Equity | 10/15 | -€1,468 | €21,185 | +€22,653 | |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | - | €12,900 | +€12,900 | |
| Distributable reserves | 133 | - | €12,900 | +€12,900 | |
| Profit (loss) carried forward | 14 | -€9,668 | €85 | +€9,753 | |
| Amounts payable | 17/49 | €21,468 | €10,214 | -€11,254 | -52.4% |
| Amounts payable within one year | 42/48 | €21,468 | €10,214 | -€11,254 | -52.4% |
| Trade debts | 44 | €1,967 | €1,651 | -€316 | -16.1% |
| Suppliers | 440/4 | €1,967 | €1,651 | -€316 | -16.1% |
| Taxes, remuneration and social security | 45 | €33 | €5,951 | +€5,918 | +18,010% |
| Taxes | 450/3 | €33 | €2,251 | +€2,218 | +6,750% |
| Remuneration and social security | 454/9 | - | €3,700 | +€3,700 | |
| Other amounts payable | 47/48 | €19,468 | €2,612 | -€16,856 | -86.6% |
| Non-recurring operating income | 76A | - | €941 | +€941 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,907 | €3,542 | -€365 | -9.3% |
| Other operating charges | 640/8 | €620 | €635 | +€15 | +2.4% |
| Non-recurring operating charges | 66A | - | €53 | +€53 | |
| Gross operating margin | 9900 | €20,454 | €29,321 | +€8,867 | +43.4% |
| Operating profit (loss) | 9901 | €15,928 | €25,092 | +€9,164 | +57.5% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €179 | €188 | +€9 | +4.8% |
| Recurring financial charges | 65 | €179 | €188 | +€9 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €15,775 | €24,904 | +€9,129 | +57.9% |
| Income taxes | 67/77 | - | €2,251 | +€2,251 | |
| Profit (loss) for the period | 9904 | €15,775 | €22,653 | +€6,878 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,775 | €22,653 | +€6,878 | +43.6% |
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 27 October 2026 via checked.be.