123COMPTA: 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.
123COMPTA
Largest movements
- Receivables within one year +€61,542
up €61,542 (+37.9%), from €162,358 to €223,901
of which Trade receivables: +€61,577
- Tangible fixed assets -€37,286
down €37,286 (-62.4%), from €59,714 to €22,429
- Cash -€23,672
down €23,672 (-15.5%), from €153,194 to €129,522
mainly Contributions, distributions and other (-€120,000) and Receivables within one year (-€61,542)
- Other debts +€20,000
up €20,000 (+20.0%), from €100,000 to €120,000
- Debts after one year -€10,992
down €10,992 (-38.6%), from €28,443 to €17,451
- Trade debts -€8,387
down €8,387 (-8.0%), from €105,112 to €96,725
- Staff costs -€35,322
down €35,322 (-10.9%), from €323,301 to €287,979
- Write-downs -€17,441
down €17,441 (-93.8%), from €18,586 to €1,145
- Gross operating margin -€14,906
down €14,906 (-3.0%), from €498,470 to €483,563
- Taxes +€7,934
up €7,934 (+18.5%), from €42,970 to €50,904
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 | €375,266 | €375,851 | +€585 | +0.2% |
| Fixed assets | 21/28 | €59,714 | €22,429 | -€37,286 | -62.4% |
| Tangible fixed assets | 22/27 | €59,714 | €22,429 | -€37,286 | -62.4% |
| Furniture and vehicles | 24 | €59,714 | €22,429 | -€37,286 | -62.4% |
| Current assets | 29/58 | €315,552 | €353,423 | +€37,871 | +12.0% |
| Amounts receivable within one year | 40/41 | €162,358 | €223,901 | +€61,542 | +37.9% |
| Trade receivables | 40 | €153,040 | €214,617 | +€61,577 | +40.2% |
| Other amounts receivable | 41 | €9,319 | €9,283 | -€35 | -0.4% |
| Cash at bank and in hand | 54/58 | €153,194 | €129,522 | -€23,672 | -15.5% |
| Total equity and liabilities | 10/49 | €375,266 | €375,851 | +€585 | +0.2% |
| Equity | 10/15 | €39,769 | €41,951 | +€2,182 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €19,309 | €21,491 | +€2,182 | +11.3% |
| Amounts payable | 17/49 | €335,497 | €333,900 | -€1,597 | -0.5% |
| Amounts payable after more than one year | 17 | €28,443 | €17,451 | -€10,992 | -38.6% |
| Financial debts | 170/4 | €28,443 | €17,451 | -€10,992 | -38.6% |
| Amounts payable within one year | 42/48 | €307,054 | €316,449 | +€9,395 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €60,543 | €60,992 | +€448 | +0.7% |
| Trade debts | 44 | €105,112 | €96,725 | -€8,387 | -8.0% |
| Suppliers | 440/4 | €105,112 | €96,725 | -€8,387 | -8.0% |
| Taxes, remuneration and social security | 45 | €41,399 | €38,732 | -€2,667 | -6.4% |
| Taxes | 450/3 | €8,533 | €7,701 | -€833 | -9.8% |
| Remuneration and social security | 454/9 | €32,866 | €31,032 | -€1,834 | -5.6% |
| Other amounts payable | 47/48 | €100,000 | €120,000 | +€20,000 | +20.0% |
| Remuneration, social security and pensions | 62 | €323,301 | €287,979 | -€35,322 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,544 | €14,307 | +€3,762 | +35.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,586 | €1,145 | -€17,441 | -93.8% |
| Other operating charges | 640/8 | €1,746 | €3,345 | +€1,599 | +91.6% |
| Gross operating margin | 9900 | €498,470 | €483,563 | -€14,906 | -3.0% |
| Operating profit (loss) | 9901 | €144,293 | €176,788 | +€32,495 | +22.5% |
| Financial income | 75/76B | €16 | €7 | -€9 | -55.5% |
| Recurring financial income | 75 | €16 | €7 | -€9 | -55.5% |
| Financial charges | 65/66B | €2,805 | €3,709 | +€904 | +32.2% |
| Recurring financial charges | 65 | €2,805 | €3,709 | +€904 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €141,504 | €173,086 | +€31,582 | +22.3% |
| Income taxes | 67/77 | €42,970 | €50,904 | +€7,934 | +18.5% |
| Profit (loss) for the period | 9904 | €98,534 | €122,182 | +€23,648 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €98,534 | €122,182 | +€23,648 | +24.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.