BE CompTax: 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.
BE CompTax
Largest movements
- Cash +€11,162
up €11,162 (+29.9%), from €37,361 to €48,523
mainly Other debts (+€23,622) and Net result for the year (+€23,221)
- Deferred charges and accrued income +€1,200
new in 2025: €1,200
- Receivables within one year +€986
up €986 (+13.2%), from €7,497 to €8,483
of which Trade receivables: +€1,891
- Other debts +€23,622
up €23,622 (+413.9%), from €5,707 to €29,329
- Profit (loss) carried forward -€23,207
down €23,207 (-100.0%), from €23,207 to €0
- Provisions +€13,261
new in 2025: €13,261
- Provisions +€13,261
new in 2025: €13,261
- Gross operating margin +€10,597
up €10,597 (+27.4%), from €38,642 to €49,239
- Depreciation -€5,085
down €5,085 (-95.3%), from €5,333 to €248
- Financial charges +€1,730
up €1,730 (+316.1%), from €547 to €2,277
- Taxes +€1,705
up €1,705 (+22.5%), from €7,582 to €9,288
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 | €46,744 | €60,167 | +€13,424 | +28.7% |
| Fixed assets | 21/28 | €1,886 | €1,962 | +€76 | +4.0% |
| Tangible fixed assets | 22/27 | €1,886 | €1,962 | +€76 | +4.0% |
| Furniture and vehicles | 24 | €1,886 | €0 | -€1,886 | -100.0% |
| Other tangible fixed assets | 26 | - | €1,962 | +€1,962 | |
| Current assets | 29/58 | €44,858 | €58,206 | +€13,348 | +29.8% |
| Amounts receivable within one year | 40/41 | €7,497 | €8,483 | +€986 | +13.2% |
| Trade receivables | 40 | €6,579 | €8,471 | +€1,891 | +28.7% |
| Other amounts receivable | 41 | €918 | €12 | -€905 | -98.7% |
| Cash at bank and in hand | 54/58 | €37,361 | €48,523 | +€11,162 | +29.9% |
| Deferred charges and accrued income | 490/1 | - | €1,200 | +€1,200 | |
| Total equity and liabilities | 10/49 | €46,744 | €60,167 | +€13,424 | +28.7% |
| Equity | 10/15 | €40,372 | €17,165 | -€23,207 | -57.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,165 | €12,165 | = | 0.0% |
| Distributable reserves | 133 | €12,165 | €12,165 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,207 | €0 | -€23,207 | -100.0% |
| Provisions and deferred taxes | 16 | - | €13,261 | +€13,261 | |
| Provisions for liabilities and charges | 160/5 | - | €13,261 | +€13,261 | |
| Other liabilities and charges | 164/5 | - | €13,261 | +€13,261 | |
| Amounts payable | 17/49 | €6,372 | €29,742 | +€23,370 | +366.8% |
| Amounts payable within one year | 42/48 | €6,372 | €29,742 | +€23,370 | +366.8% |
| Trade debts | 44 | €305 | €57 | -€248 | -81.4% |
| Suppliers | 440/4 | €305 | €57 | -€248 | -81.4% |
| Taxes, remuneration and social security | 45 | €360 | €356 | -€4 | -1.2% |
| Taxes | 450/3 | €360 | €356 | -€4 | -1.2% |
| Other amounts payable | 47/48 | €5,707 | €29,329 | +€23,622 | +413.9% |
| Non-recurring operating income | 76A | - | €10,775 | +€10,775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,333 | €248 | -€5,085 | -95.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €13,261 | +€13,261 | |
| Other operating charges | 640/8 | €1,995 | €944 | -€1,051 | -52.7% |
| Gross operating margin | 9900 | €38,642 | €49,239 | +€10,597 | +27.4% |
| Operating profit (loss) | 9901 | €31,315 | €34,786 | +€3,471 | +11.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €547 | €2,277 | +€1,730 | +316.1% |
| Recurring financial charges | 65 | €547 | €2,277 | +€1,730 | +316.1% |
| Profit (loss) for the period before taxes | 9903 | €30,768 | €32,509 | +€1,741 | +5.7% |
| Income taxes | 67/77 | €7,582 | €9,288 | +€1,705 | +22.5% |
| Profit (loss) for the period | 9904 | €23,185 | €23,221 | +€36 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,185 | €23,221 | +€36 | +0.2% |
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.