CONTENT-IT: 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.
CONTENT-IT
Largest movements
- Receivables within one year -€46,004
down €46,004 (-47.9%), from €96,090 to €50,087
of which Other amounts receivable: -€33,825
- Cash -€4,218
down €4,218 (-100%), from €4,218 to €0
mainly Net result for the year (-€52,380) and Current portion of long-term debt (-€25,218)
- Profit (loss) carried forward -€52,380
down €52,380 (-4.3%), from -€1.2m to -€1.3m
- Current portion of long-term debt -€25,218
down €25,218 (-100%), from €25,218 to €0
- Short-term financial debts +€15,180
up €15,180, from €0 to €15,180
- Debts after one year +€10,000
up €10,000, from €0 to €10,000
of which Other amounts payable: +€10,000
- Trade debts +€3,037
up €3,037 (+50.8%), from €5,977 to €9,014
- Financial charges -€1.2m
down €1.2m (-99.7%), from €1.2m to €3,824
of which Non-recurring financial charges: -€1.2m
- Gross operating margin -€38,602
down €38,602, from €360 to -€38,242
- Write-downs +€13,428
new in 2025: €13,428
- Taxes -€3,163
down €3,163 (-92.1%), from €3,432 to €270
- Financial income -€1,836
down €1,836 (-28.2%), from €6,507 to €4,670
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 | €200,700 | €152,403 | -€48,297 | -24.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €200,700 | €152,403 | -€48,297 | -24.1% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €96,090 | €50,087 | -€46,004 | -47.9% |
| Trade receivables | 40 | €12,191 | €12 | -€12,179 | -99.9% |
| Other amounts receivable | 41 | €83,900 | €50,075 | -€33,825 | -40.3% |
| Cash at bank and in hand | 54/58 | €4,218 | €0 | -€4,218 | -100% |
| Deferred charges and accrued income | 490/1 | €391 | €2,316 | +€1,925 | +492% |
| Total equity and liabilities | 10/49 | €200,700 | €152,403 | -€48,297 | -24.1% |
| Equity | 10/15 | €165,682 | €113,301 | -€52,380 | -31.6% |
| Contributions | 10/11 | €1,001,201 | €1,001,201 | = | 0.0% |
| Reserves | 13 | €376,641 | €376,641 | = | 0.0% |
| Distributable reserves | 133 | €376,641 | €376,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,212,160 | -€1,264,541 | -€52,380 | -4.3% |
| Amounts payable | 17/49 | €35,018 | €39,102 | +€4,083 | +11.7% |
| Amounts payable after more than one year | 17 | €0 | €10,000 | +€10,000 | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €34,756 | €28,806 | -€5,950 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €25,218 | €0 | -€25,218 | -100% |
| Financial debts | 43 | €0 | €15,180 | +€15,180 | |
| Credit institutions | 430/8 | €0 | €15,180 | +€15,180 | |
| Trade debts | 44 | €5,977 | €9,014 | +€3,037 | +50.8% |
| Suppliers | 440/4 | €5,977 | €9,014 | +€3,037 | +50.8% |
| Taxes, remuneration and social security | 45 | €3,561 | €4,613 | +€1,052 | +29.5% |
| Taxes | 450/3 | €3,561 | €4,613 | +€1,052 | +29.5% |
| Accrued charges and deferred income | 492/3 | €263 | €296 | +€33 | +12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,428 | +€13,428 | |
| Other operating charges | 640/8 | €1,434 | €1,287 | -€148 | -10.3% |
| Gross operating margin | 9900 | €360 | -€38,242 | -€38,602 | |
| Operating profit (loss) | 9901 | -€1,074 | -€52,957 | -€51,882 | -4,830% |
| Financial income | 75/76B | €6,507 | €4,670 | -€1,836 | -28.2% |
| Recurring financial income | 75 | €6,507 | €4,670 | -€1,836 | -28.2% |
| Financial charges | 65/66B | €1,214,160 | €3,824 | -€1.2m | -99.7% |
| Recurring financial charges | 65 | €2,259 | €3,824 | +€1,565 | +69.3% |
| Non-recurring financial charges | 66B | €1,211,901 | €0 | -€1.2m | -100% |
| Profit (loss) for the period before taxes | 9903 | -€1,208,728 | -€52,111 | +€1.2m | +95.7% |
| Income taxes | 67/77 | €3,432 | €270 | -€3,163 | -92.1% |
| Profit (loss) for the period | 9904 | -€1,212,160 | -€52,380 | +€1.2m | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,212,160 | -€52,380 | +€1.2m | +95.7% |
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 24 October 2026 via checked.be.