AZ 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.
AZ COMPTA
Largest movements
- Cash +€83,266
up €83,266 (+75.2%), from €110,751 to €194,017
mainly Net result for the year (+€138,724) and Depreciation (+€67,265)
- Tangible fixed assets -€57,620
down €57,620 (-9.3%), from €617,364 to €559,744
of which Furniture and vehicles: -€39,773
- Receivables within one year +€45,530
up €45,530 (+200.8%), from €22,671 to €68,201
of which Other amounts receivable: +€31,225
- Receivables after one year +€15,000
up €15,000 (+7.1%), from €210,000 to €225,000
- Profit (loss) carried forward +€138,724
up €138,724 (+38.9%), from €356,928 to €495,651
- Debts after one year -€50,445
down €50,445 (-12.6%), from €401,950 to €351,505
- Trade debts -€32,215
down €32,215 (-76.7%), from €42,010 to €9,795
- Tax, wage and social debts +€28,325
up €28,325 (+31.5%), from €89,891 to €118,216
of which Taxes: +€19,700
- Gross operating margin +€99,285
up €99,285 (+42.8%), from €231,864 to €331,149
- Staff costs +€64,404
new in 2025: €64,404
- Depreciation +€19,153
up €19,153 (+39.8%), from €48,112 to €67,265
- Taxes +€7,886
up €7,886 (+21.6%), from €36,463 to €44,349
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 | €963,175 | €1,049,904 | +€86,729 | +9.0% |
| Fixed assets | 21/28 | €617,364 | €559,744 | -€57,620 | -9.3% |
| Tangible fixed assets | 22/27 | €617,364 | €559,744 | -€57,620 | -9.3% |
| Land and buildings | 22 | €482,932 | €466,676 | -€16,257 | -3.4% |
| Plant, machinery and equipment | 23 | €18,371 | €16,780 | -€1,591 | -8.7% |
| Furniture and vehicles | 24 | €116,061 | €76,289 | -€39,773 | -34.3% |
| Current assets | 29/58 | €345,810 | €490,160 | +€144,350 | +41.7% |
| Amounts receivable after more than one year | 29 | €210,000 | €225,000 | +€15,000 | +7.1% |
| Other amounts receivable | 291 | €210,000 | €225,000 | +€15,000 | +7.1% |
| Amounts receivable within one year | 40/41 | €22,671 | €68,201 | +€45,530 | +200.8% |
| Trade receivables | 40 | €14,716 | €29,022 | +€14,306 | +97.2% |
| Other amounts receivable | 41 | €7,955 | €39,179 | +€31,225 | +392.5% |
| Cash at bank and in hand | 54/58 | €110,751 | €194,017 | +€83,266 | +75.2% |
| Deferred charges and accrued income | 490/1 | €2,388 | €2,942 | +€554 | +23.2% |
| Total equity and liabilities | 10/49 | €963,175 | €1,049,904 | +€86,729 | +9.0% |
| Equity | 10/15 | €376,439 | €514,856 | +€138,417 | +36.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €356,928 | €495,651 | +€138,724 | +38.9% |
| Investment grants | 15 | €9,511 | €9,205 | -€307 | -3.2% |
| Amounts payable | 17/49 | €586,736 | €535,048 | -€51,687 | -8.8% |
| Amounts payable after more than one year | 17 | €401,950 | €351,505 | -€50,445 | -12.6% |
| Financial debts | 170/4 | €401,950 | €351,505 | -€50,445 | -12.6% |
| Amounts payable within one year | 42/48 | €184,785 | €182,955 | -€1,831 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €50,585 | €50,445 | -€140 | -0.3% |
| Trade debts | 44 | €42,010 | €9,795 | -€32,215 | -76.7% |
| Suppliers | 440/4 | €42,010 | €9,795 | -€32,215 | -76.7% |
| Advances received on contracts in progress | 46 | €2,300 | €4,499 | +€2,199 | +95.6% |
| Taxes, remuneration and social security | 45 | €89,891 | €118,216 | +€28,325 | +31.5% |
| Taxes | 450/3 | €89,891 | €109,591 | +€19,700 | +21.9% |
| Remuneration and social security | 454/9 | - | €8,626 | +€8,626 | |
| Accrued charges and deferred income | 492/3 | - | €588 | +€588 | |
| Remuneration, social security and pensions | 62 | - | €64,404 | +€64,404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,112 | €67,265 | +€19,153 | +39.8% |
| Other operating charges | 640/8 | €909 | €656 | -€253 | -27.8% |
| Gross operating margin | 9900 | €231,864 | €331,149 | +€99,285 | +42.8% |
| Operating profit (loss) | 9901 | €182,843 | €198,824 | +€15,981 | +8.7% |
| Financial income | 75/76B | €1,097 | €2,227 | +€1,130 | +103.0% |
| Recurring financial income | 75 | €1,097 | €2,227 | +€1,130 | +103.0% |
| Financial charges | 65/66B | €17,789 | €17,979 | +€191 | +1.1% |
| Recurring financial charges | 65 | €17,789 | €17,979 | +€191 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €166,152 | €183,072 | +€16,921 | +10.2% |
| Income taxes | 67/77 | €36,463 | €44,349 | +€7,886 | +21.6% |
| Profit (loss) for the period | 9904 | €129,689 | €138,724 | +€9,035 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €129,689 | €138,724 | +€9,035 | +7.0% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.