AB COMPTA: 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.
AB COMPTA
Largest movements
- Receivables within one year +€2,798
up €2,798 (+88.6%), from €3,157 to €5,955
of which Other amounts receivable: +€4,200
- Cash +€2,331
up €2,331 (+66.1%), from €3,525 to €5,856
mainly Trade debts (+€3,501) and Net result for the year (+€1,680)
- Tangible fixed assets +€1,410
new in 2025: €1,410
- Trade debts +€3,501
up €3,501 (+107.7%), from €3,250 to €6,751
of which Bills of exchange payable: +€4,444
- Profit (loss) carried forward +€1,680
up €1,680 (+558.1%), from €301 to €1,981
- Advances received +€1,489
new in 2025: €1,489
- Purchases and services +€21,601
up €21,601 (+219.4%), from €9,844 to €31,445
- Financial charges -€1,306
down €1,306 (-93.8%), from €1,392 to €86
- Gross operating margin +€693
up €693 (+32.2%), from €2,152 to €2,845
- Depreciation +€581
new in 2025: €581
- Taxes +€423
up €423 (+564.0%), from €75 to €498
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 | €6,682 | €13,221 | +€6,539 | +97.9% |
| Fixed assets | 21/28 | - | €1,410 | +€1,410 | |
| Tangible fixed assets | 22/27 | - | €1,410 | +€1,410 | |
| Furniture and vehicles | 24 | - | €1,410 | +€1,410 | |
| Current assets | 29/58 | €6,682 | €11,811 | +€5,129 | +76.8% |
| Amounts receivable within one year | 40/41 | €3,157 | €5,955 | +€2,798 | +88.6% |
| Trade receivables | 40 | €3,157 | €1,755 | -€1,402 | -44.4% |
| Other amounts receivable | 41 | - | €4,200 | +€4,200 | |
| Cash at bank and in hand | 54/58 | €3,525 | €5,856 | +€2,331 | +66.1% |
| Total equity and liabilities | 10/49 | €6,682 | €13,221 | +€6,539 | +97.9% |
| Equity | 10/15 | €3,301 | €4,981 | +€1,680 | +50.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €301 | €1,981 | +€1,680 | +558.1% |
| Amounts payable | 17/49 | €3,381 | €8,240 | +€4,859 | +143.7% |
| Amounts payable within one year | 42/48 | €3,381 | €8,240 | +€4,859 | +143.7% |
| Trade debts | 44 | €3,250 | €6,751 | +€3,501 | +107.7% |
| Suppliers | 440/4 | €2,353 | €1,410 | -€943 | -40.1% |
| Bills of exchange payable | 441 | €897 | €5,341 | +€4,444 | +495.4% |
| Advances received on contracts in progress | 46 | - | €1,489 | +€1,489 | |
| Taxes, remuneration and social security | 45 | €131 | - | -€131 | |
| Taxes | 450/3 | €131 | - | -€131 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,844 | €31,445 | +€21,601 | +219.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €581 | +€581 | |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | €2,152 | €2,845 | +€693 | +32.2% |
| Operating profit (loss) | 9901 | €1,768 | €2,264 | +€496 | +28.1% |
| Financial charges | 65/66B | €1,392 | €86 | -€1,306 | -93.8% |
| Recurring financial charges | 65 | €1,392 | €86 | -€1,306 | -93.8% |
| Profit (loss) for the period before taxes | 9903 | €376 | €2,178 | +€1,802 | +479.3% |
| Income taxes | 67/77 | €75 | €498 | +€423 | +564.0% |
| Profit (loss) for the period | 9904 | €301 | €1,680 | +€1,379 | +458.1% |
| Profit (loss) for the period to be appropriated | 9905 | €301 | €1,680 | +€1,379 | +458.1% |
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 29 September 2026 via checked.be.