2 Comply: what changed
Two fiscal 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.
2 Comply
Largest movements
- Tangible fixed assets -€23,917
down €23,917 (-24.7%), from €96,814 to €72,898
of which Furniture and vehicles: -€24,321
- Receivables within one year -€15,771
down €15,771 (-46.8%), from €33,690 to €17,918
of which Other amounts receivable: -€18,343
- Cash -€10,316
down €10,316 (-54.6%), from €18,884 to €8,567
mainly Contributions, distributions and other (-€100,000) and Other debts (-€20,597)
- Reserves -€24,260
down €24,260 (-16.2%), from €150,000 to €125,740
- Other debts -€20,597
down €20,597 (-13.7%), from €150,099 to €129,502
- Tax, wage and social debts -€8,570
down €8,570 (-54.3%), from €15,782 to €7,212
- Gross operating margin +€32,510
up €32,510 (+34.1%), from €95,375 to €127,884
- Taxes +€10,684
up €10,684 (+67.8%), from €15,758 to €26,442
- Depreciation +€1,614
up €1,614 (+6.5%), from €24,831 to €26,445
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.
Cash bridge derived
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 | €325,199 | €271,958 | -€53,241 | -16.4% |
| Fixed assets | 21/28 | €204,388 | €180,472 | -€23,917 | -11.7% |
| Tangible fixed assets | 22/27 | €96,814 | €72,898 | -€23,917 | -24.7% |
| Plant, machinery and equipment | 23 | €1,970 | €2,375 | +€404 | +20.5% |
| Furniture and vehicles | 24 | €94,844 | €70,523 | -€24,321 | -25.6% |
| Financial fixed assets | 28 | €107,574 | €107,574 | = | 0.0% |
| Current assets | 29/58 | €120,810 | €91,486 | -€29,324 | -24.3% |
| Amounts receivable within one year | 40/41 | €33,690 | €17,918 | -€15,771 | -46.8% |
| Trade receivables | 40 | €11,344 | €13,915 | +€2,571 | +22.7% |
| Other amounts receivable | 41 | €22,346 | €4,003 | -€18,343 | -82.1% |
| Current investments | 50/53 | €65,028 | €63,520 | -€1,508 | -2.3% |
| Cash at bank and in hand | 54/58 | €18,884 | €8,567 | -€10,316 | -54.6% |
| Deferred charges and accrued income | 490/1 | €3,209 | €1,481 | -€1,728 | -53.9% |
| Total equity and liabilities | 10/49 | €325,199 | €271,958 | -€53,241 | -16.4% |
| Equity | 10/15 | €157,500 | €133,240 | -€24,260 | -15.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €150,000 | €125,740 | -€24,260 | -16.2% |
| Distributable reserves | 133 | €150,000 | €125,740 | -€24,260 | -16.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €167,699 | €138,717 | -€28,981 | -17.3% |
| Amounts payable within one year | 42/48 | €167,699 | €138,717 | -€28,981 | -17.3% |
| Trade debts | 44 | €1,818 | €2,004 | +€185 | +10.2% |
| Suppliers | 440/4 | €1,818 | €2,004 | +€185 | +10.2% |
| Taxes, remuneration and social security | 45 | €15,782 | €7,212 | -€8,570 | -54.3% |
| Taxes | 450/3 | €15,782 | €7,212 | -€8,570 | -54.3% |
| Other amounts payable | 47/48 | €150,099 | €129,502 | -€20,597 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,831 | €26,445 | +€1,614 | +6.5% |
| Other operating charges | 640/8 | €276 | €671 | +€395 | +143.4% |
| Gross operating margin | 9900 | €95,375 | €127,884 | +€32,510 | +34.1% |
| Operating profit (loss) | 9901 | €70,268 | €100,769 | +€30,501 | +43.4% |
| Financial income | 75/76B | €2,130 | €1,483 | -€647 | -30.4% |
| Recurring financial income | 75 | €2,130 | €1,483 | -€647 | -30.4% |
| Financial charges | 65/66B | €20 | €70 | +€50 | +247.1% |
| Recurring financial charges | 65 | €20 | €70 | +€50 | +247.1% |
| Profit (loss) for the period before taxes | 9903 | €72,378 | €102,182 | +€29,804 | +41.2% |
| Income taxes | 67/77 | €15,758 | €26,442 | +€10,684 | +67.8% |
| Profit (loss) for the period | 9904 | €56,620 | €75,740 | +€19,120 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,620 | €75,740 | +€19,120 | +33.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.