AZM 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.
AZM COMPTA
Largest movements
- Tangible fixed assets -€17,967
no longer reported in 2025 (was €17,967)
- Receivables within one year -€5,160
down €5,160 (-44.3%), from €11,641 to €6,480
of which Trade receivables: -€5,160
- Cash -€1,744
down €1,744 (-2.8%), from €62,352 to €60,609
mainly Contributions, distributions and other (-€29,000) and Other debts (-€5,950)
- Profit (loss) carried forward -€13,502
down €13,502 (-99.9%), from €13,513 to €11
- Other debts -€5,950
down €5,950 (-17.0%), from €35,000 to €29,050
- Tax, wage and social debts -€5,425
down €5,425 (-23.0%), from €23,616 to €18,191
- Purchases and services +€17,141
up €17,141 (+47.2%), from €36,330 to €53,471
- Gross operating margin -€16,670
down €16,670 (-23.8%), from €70,101 to €53,431
- Depreciation -€15,651
no longer reported in 2025 (was €15,651)
- Staff costs +€1,668
up €1,668 (+6.4%), from €25,959 to €27,626
- Taxes +€1,484
up €1,484 (+18.1%), from €8,199 to €9,683
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 | €93,663 | €69,686 | -€23,977 | -25.6% |
| Fixed assets | 21/28 | €18,867 | €900 | -€17,967 | -95.2% |
| Tangible fixed assets | 22/27 | €17,967 | - | -€17,967 | |
| Furniture and vehicles | 24 | €17,967 | - | -€17,967 | |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €74,796 | €68,786 | -€6,011 | -8.0% |
| Amounts receivable within one year | 40/41 | €11,641 | €6,480 | -€5,160 | -44.3% |
| Trade receivables | 40 | €11,517 | €6,357 | -€5,160 | -44.8% |
| Other amounts receivable | 41 | €124 | €124 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,352 | €60,609 | -€1,744 | -2.8% |
| Deferred charges and accrued income | 490/1 | €803 | €1,696 | +€893 | +111.2% |
| Total equity and liabilities | 10/49 | €93,663 | €69,686 | -€23,977 | -25.6% |
| Equity | 10/15 | €33,973 | €20,471 | -€13,502 | -39.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,513 | €11 | -€13,502 | -99.9% |
| Amounts payable | 17/49 | €59,690 | €49,215 | -€10,475 | -17.5% |
| Amounts payable within one year | 42/48 | €59,690 | €49,215 | -€10,475 | -17.5% |
| Trade debts | 44 | €1,074 | €1,974 | +€900 | +83.8% |
| Suppliers | 440/4 | €1,074 | €1,974 | +€900 | +83.8% |
| Taxes, remuneration and social security | 45 | €23,616 | €18,191 | -€5,425 | -23.0% |
| Taxes | 450/3 | €23,616 | €18,191 | -€5,425 | -23.0% |
| Other amounts payable | 47/48 | €35,000 | €29,050 | -€5,950 | -17.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €36,330 | €53,471 | +€17,141 | +47.2% |
| Remuneration, social security and pensions | 62 | €25,959 | €27,626 | +€1,668 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,651 | - | -€15,651 | |
| Other operating charges | 640/8 | €799 | €603 | -€197 | -24.6% |
| Gross operating margin | 9900 | €70,101 | €53,431 | -€16,670 | -23.8% |
| Operating profit (loss) | 9901 | €27,692 | €25,202 | -€2,490 | -9.0% |
| Financial income | 75/76B | €142 | €15 | -€127 | -89.3% |
| Recurring financial income | 75 | €142 | €15 | -€127 | -89.3% |
| Financial charges | 65/66B | €19 | €36 | +€17 | +92.5% |
| Recurring financial charges | 65 | €19 | €36 | +€17 | +92.5% |
| Profit (loss) for the period before taxes | 9903 | €27,815 | €25,181 | -€2,634 | -9.5% |
| Income taxes | 67/77 | €8,199 | €9,683 | +€1,484 | +18.1% |
| Profit (loss) for the period | 9904 | €19,616 | €15,498 | -€4,118 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,616 | €15,498 | -€4,118 | -21.0% |
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 7 October 2026 via checked.be.