AM COMPTA-FISC: 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.
AM COMPTA-FISC
Largest movements
- Cash +€143,309
up €143,309 (+156%), from €91,958 to €235,267
mainly Other debts (+€180,142) and Net result for the year (+€154,312)
- Tangible fixed assets -€29,415
down €29,415 (-9.4%), from €314,342 to €284,927
of which Land and buildings: -€22,728
- Current investments -€13,072
down €13,072 (-5.4%), from €244,060 to €230,988
- Other debts +€180,142
up €180,142 (+404%), from €44,574 to €224,716
- Reserves -€85,070
down €85,070 (-17.6%), from €484,673 to €399,603
- Tax, wage and social debts +€17,022
up €17,022 (+26.8%), from €63,404 to €80,426
of which Taxes: +€17,812
- Debts after one year -€11,146
down €11,146 (-15.4%), from €72,580 to €61,435
- Gross operating margin +€37,644
up €37,644 (+12.9%), from €291,808 to €329,452
- Staff costs +€11,734
up €11,734 (+16.2%), from €72,628 to €84,361
- Taxes +€9,308
up €9,308 (+17.8%), from €52,259 to €61,567
- Depreciation -€5,633
down €5,633 (-15.7%), from €35,915 to €30,282
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 | €685,803 | €788,794 | +€102,991 | +15.0% |
| Fixed assets | 21/28 | €314,392 | €284,977 | -€29,415 | -9.4% |
| Tangible fixed assets | 22/27 | €314,342 | €284,927 | -€29,415 | -9.4% |
| Land and buildings | 22 | €234,360 | €211,632 | -€22,728 | -9.7% |
| Furniture and vehicles | 24 | €20,532 | €13,844 | -€6,687 | -32.6% |
| Other tangible fixed assets | 26 | €59,450 | €59,450 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €371,411 | €503,817 | +€132,406 | +35.6% |
| Amounts receivable within one year | 40/41 | €29,941 | €30,921 | +€979 | +3.3% |
| Trade receivables | 40 | €29,941 | €30,921 | +€979 | +3.3% |
| Current investments | 50/53 | €244,060 | €230,988 | -€13,072 | -5.4% |
| Cash at bank and in hand | 54/58 | €91,958 | €235,267 | +€143,309 | +156% |
| Deferred charges and accrued income | 490/1 | €5,452 | €6,642 | +€1,190 | +21.8% |
| Total equity and liabilities | 10/49 | €685,803 | €788,794 | +€102,991 | +15.0% |
| Equity | 10/15 | €492,873 | €407,803 | -€85,070 | -17.3% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €484,673 | €399,603 | -€85,070 | -17.6% |
| Distributable reserves | 133 | €484,673 | €399,603 | -€85,070 | -17.6% |
| Amounts payable | 17/49 | €192,930 | €380,991 | +€188,062 | +97.5% |
| Amounts payable after more than one year | 17 | €72,580 | €61,435 | -€11,146 | -15.4% |
| Financial debts | 170/4 | €72,580 | €61,435 | -€11,146 | -15.4% |
| Amounts payable within one year | 42/48 | €120,349 | €319,557 | +€199,207 | +166% |
| Current portion of amounts payable after more than one year | 42 | €10,301 | €10,493 | +€193 | +1.9% |
| Trade debts | 44 | €2,070 | €3,921 | +€1,851 | +89.4% |
| Suppliers | 440/4 | €2,070 | €3,921 | +€1,851 | +89.4% |
| Taxes, remuneration and social security | 45 | €63,404 | €80,426 | +€17,022 | +26.8% |
| Taxes | 450/3 | €54,062 | €71,874 | +€17,812 | +32.9% |
| Remuneration and social security | 454/9 | €9,343 | €8,552 | -€790 | -8.5% |
| Other amounts payable | 47/48 | €44,574 | €224,716 | +€180,142 | +404% |
| Remuneration, social security and pensions | 62 | €72,628 | €84,361 | +€11,734 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,915 | €30,282 | -€5,633 | -15.7% |
| Other operating charges | 640/8 | €2,050 | €3,248 | +€1,198 | +58.5% |
| Gross operating margin | 9900 | €291,808 | €329,452 | +€37,644 | +12.9% |
| Operating profit (loss) | 9901 | €181,216 | €211,560 | +€30,345 | +16.7% |
| Financial income | 75/76B | €4,510 | €6,831 | +€2,321 | +51.5% |
| Recurring financial income | 75 | €4,510 | €6,831 | +€2,321 | +51.5% |
| Financial charges | 65/66B | €2,217 | €2,512 | +€295 | +13.3% |
| Recurring financial charges | 65 | €2,217 | €2,512 | +€295 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €183,509 | €215,879 | +€32,371 | +17.6% |
| Income taxes | 67/77 | €52,259 | €61,567 | +€9,308 | +17.8% |
| Profit (loss) for the period | 9904 | €131,250 | €154,312 | +€23,062 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €131,250 | €154,312 | +€23,062 | +17.6% |
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 29 October 2026 via checked.be.