ACOMPAS: 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.
ACOMPAS
Largest movements
- Cash +€28,624
up €28,624 (+24.3%), from €117,718 to €146,342
mainly Net result for the year (+€35,064) and Depreciation (+€2,190)
- Tangible fixed assets -€2,190
down €2,190 (-36.8%), from €5,948 to €3,758
of which Furniture and vehicles: -€1,473
- Profit (loss) carried forward +€35,064
up €35,064 (+26.8%), from €130,848 to €165,912
- Tax, wage and social debts -€6,321
down €6,321 (-27.1%), from €23,315 to €16,994
of which Taxes: -€3,793
- Gross operating margin -€12,662
down €12,662 (-20.0%), from €63,199 to €50,537
- Other operating charges +€2,273
up €2,273 (+460%), from €494 to €2,767
- Taxes -€2,024
down €2,024 (-16.2%), from €12,512 to €10,488
- Depreciation -€917
down €917 (-29.5%), from €3,107 to €2,190
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 | €157,652 | €186,518 | +€28,866 | +18.3% |
| Fixed assets | 21/28 | €5,948 | €3,758 | -€2,190 | -36.8% |
| Tangible fixed assets | 22/27 | €5,948 | €3,758 | -€2,190 | -36.8% |
| Plant, machinery and equipment | 23 | €2,302 | €1,585 | -€717 | -31.1% |
| Furniture and vehicles | 24 | €3,646 | €2,173 | -€1,473 | -40.4% |
| Current assets | 29/58 | €151,704 | €182,759 | +€31,055 | +20.5% |
| Amounts receivable within one year | 40/41 | €33,986 | €34,625 | +€639 | +1.9% |
| Trade receivables | 40 | €28,586 | €28,502 | -€85 | -0.3% |
| Other amounts receivable | 41 | €5,399 | €6,123 | +€724 | +13.4% |
| Cash at bank and in hand | 54/58 | €117,718 | €146,342 | +€28,624 | +24.3% |
| Deferred charges and accrued income | 490/1 | - | €1,793 | +€1,793 | |
| Total equity and liabilities | 10/49 | €157,652 | €186,518 | +€28,866 | +18.3% |
| Equity | 10/15 | €132,348 | €167,412 | +€35,064 | +26.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,848 | €165,912 | +€35,064 | +26.8% |
| Amounts payable | 17/49 | €25,304 | €19,105 | -€6,199 | -24.5% |
| Amounts payable within one year | 42/48 | €25,304 | €19,105 | -€6,199 | -24.5% |
| Trade debts | 44 | €1,989 | €2,111 | +€123 | +6.2% |
| Suppliers | 440/4 | €1,989 | €2,111 | +€123 | +6.2% |
| Taxes, remuneration and social security | 45 | €23,315 | €16,994 | -€6,321 | -27.1% |
| Taxes | 450/3 | €19,645 | €15,853 | -€3,793 | -19.3% |
| Remuneration and social security | 454/9 | €3,670 | €1,141 | -€2,529 | -68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,107 | €2,190 | -€917 | -29.5% |
| Other operating charges | 640/8 | €494 | €2,767 | +€2,273 | +460% |
| Gross operating margin | 9900 | €63,199 | €50,537 | -€12,662 | -20.0% |
| Operating profit (loss) | 9901 | €59,598 | €45,580 | -€14,018 | -23.5% |
| Financial charges | 65/66B | €116 | €28 | -€88 | -76.1% |
| Recurring financial charges | 65 | €116 | €28 | -€88 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | €59,482 | €45,553 | -€13,929 | -23.4% |
| Income taxes | 67/77 | €12,512 | €10,488 | -€2,024 | -16.2% |
| Profit (loss) for the period | 9904 | €46,970 | €35,064 | -€11,906 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,970 | €35,064 | -€11,906 | -25.3% |
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 19 October 2026 via checked.be.