BS COMPTA SPRL: 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.
BS COMPTA SPRL
Largest movements
- Receivables within one year -€3,516
down €3,516 (-71.9%), from €4,892 to €1,376
- Cash -€3,085
down €3,085 (-46.0%), from €6,702 to €3,617
mainly Other debts (-€16,800) and Current portion of long-term debt (-€11,604)
- Profit (loss) carried forward +€26,821
up €26,821 (+14.4%), from -€186,070 to -€159,249
- Other debts -€16,800
down €16,800 (-16.6%), from €101,046 to €84,246
- Current portion of long-term debt -€11,604
down €11,604 (-92.2%), from €12,578 to €975
- Tax, wage and social debts -€4,780
down €4,780 (-38.1%), from €12,546 to €7,767
- Accrued charges and deferred income -€264
no longer reported in 2025 (was €264)
No income-statement line moved by more than 1% of the activity.
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 | €11,594 | €4,993 | -€6,602 | -56.9% |
| Current assets | 29/58 | €11,594 | €4,993 | -€6,602 | -56.9% |
| Amounts receivable within one year | 40/41 | €4,892 | €1,376 | -€3,516 | -71.9% |
| Trade receivables | 40 | €4,892 | €1,376 | -€3,516 | -71.9% |
| Cash at bank and in hand | 54/58 | €6,702 | €3,617 | -€3,085 | -46.0% |
| Total equity and liabilities | 10/49 | €11,594 | €4,993 | -€6,602 | -56.9% |
| Equity | 10/15 | -€115,445 | -€88,624 | +€26,821 | +23.2% |
| Contributions | 10/11 | €68,750 | €68,750 | = | 0.0% |
| Capital | 10 | €68,750 | €68,750 | = | 0.0% |
| Issued capital | 100 | €68,750 | €68,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Legal reserve | 130 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€186,070 | -€159,249 | +€26,821 | +14.4% |
| Amounts payable | 17/49 | €127,039 | €93,617 | -€33,423 | -26.3% |
| Amounts payable within one year | 42/48 | €126,776 | €93,617 | -€33,159 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €12,578 | €975 | -€11,604 | -92.2% |
| Trade debts | 44 | €605 | €629 | +€24 | +4.0% |
| Suppliers | 440/4 | €605 | €629 | +€24 | +4.0% |
| Taxes, remuneration and social security | 45 | €12,546 | €7,767 | -€4,780 | -38.1% |
| Taxes | 450/3 | €12,546 | €7,767 | -€4,780 | -38.1% |
| Other amounts payable | 47/48 | €101,046 | €84,246 | -€16,800 | -16.6% |
| Accrued charges and deferred income | 492/3 | €264 | - | -€264 | |
| Turnover | 70 | €50,296 | €50,345 | +€49 | +0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,518 | €11,967 | +€449 | +3.9% |
| Other operating charges | 640/8 | €504 | €627 | +€123 | +24.4% |
| Gross operating margin | 9900 | €38,779 | €38,378 | -€400 | -1.0% |
| Operating profit (loss) | 9901 | €38,274 | €37,751 | -€523 | -1.4% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €624 | €783 | +€159 | +25.4% |
| Recurring financial charges | 65 | €624 | €783 | +€159 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €37,671 | €36,968 | -€703 | -1.9% |
| Income taxes | 67/77 | €10,136 | €10,147 | +€11 | +0.1% |
| Profit (loss) for the period | 9904 | €27,535 | €26,821 | -€714 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,535 | €26,821 | -€714 | -2.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.