BT ComptaFisc: 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.
BT ComptaFisc
Largest movements
- Cash +€18,983
up €18,983 (+98.6%), from €19,261 to €38,244
mainly Net result for the year (+€24,011) and Tax, wage and social debts (+€4,350)
- Receivables within one year +€8,297
up €8,297 (+168.2%), from €4,934 to €13,230
- Tangible fixed assets -€2,792
down €2,792 (-25.8%), from €10,815 to €8,023
of which Furniture and vehicles: -€2,811
- Deferred charges and accrued income +€1,026
up €1,026 (+589.2%), from €174 to €1,200
- Profit (loss) carried forward +€24,011
up €24,011 (+119.4%), from €20,110 to €44,122
- Tax, wage and social debts +€4,350
up €4,350 (+50.5%), from €8,612 to €12,961
- Other debts -€2,913
down €2,913 (-48.3%), from €6,035 to €3,121
- Gross operating margin +€18,737
up €18,737 (+107.7%), from €17,402 to €36,139
- Turnover +€16,656
up €16,656 (+19.5%), from €85,319 to €101,975
- Other operating charges -€4,931
down €4,931 (-89.5%), from €5,512 to €581
- Taxes +€4,711
up €4,711 (+255.2%), from €1,846 to €6,557
- Purchases and services -€2,148
down €2,148 (-3.1%), from €70,323 to €68,174
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 | €35,184 | €60,697 | +€25,513 | +72.5% |
| Fixed assets | 21/28 | €10,815 | €8,023 | -€2,792 | -25.8% |
| Tangible fixed assets | 22/27 | €10,815 | €8,023 | -€2,792 | -25.8% |
| Furniture and vehicles | 24 | €9,447 | €6,636 | -€2,811 | -29.8% |
| Leasing and similar rights | 25 | €1,368 | €1,386 | +€18 | +1.3% |
| Current assets | 29/58 | €24,369 | €52,674 | +€28,305 | +116.2% |
| Amounts receivable within one year | 40/41 | €4,934 | €13,230 | +€8,297 | +168.2% |
| Trade receivables | 40 | €4,934 | €13,230 | +€8,297 | +168.2% |
| Cash at bank and in hand | 54/58 | €19,261 | €38,244 | +€18,983 | +98.6% |
| Deferred charges and accrued income | 490/1 | €174 | €1,200 | +€1,026 | +589.2% |
| Total equity and liabilities | 10/49 | €35,184 | €60,697 | +€25,513 | +72.5% |
| Equity | 10/15 | €20,210 | €44,222 | +€24,011 | +118.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,110 | €44,122 | +€24,011 | +119.4% |
| Amounts payable | 17/49 | €14,973 | €16,475 | +€1,502 | +10.0% |
| Amounts payable within one year | 42/48 | €14,973 | €16,475 | +€1,502 | +10.0% |
| Trade debts | 44 | €327 | €392 | +€66 | +20.0% |
| Suppliers | 440/4 | €327 | €392 | +€66 | +20.0% |
| Taxes, remuneration and social security | 45 | €8,612 | €12,961 | +€4,350 | +50.5% |
| Taxes | 450/3 | €8,612 | €12,961 | +€4,350 | +50.5% |
| Other amounts payable | 47/48 | €6,035 | €3,121 | -€2,913 | -48.3% |
| Turnover | 70 | €85,319 | €101,975 | +€16,656 | +19.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,323 | €68,174 | -€2,148 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,431 | €3,284 | -€147 | -4.3% |
| Other operating charges | 640/8 | €5,512 | €581 | -€4,931 | -89.5% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €17,402 | €36,139 | +€18,737 | +107.7% |
| Operating profit (loss) | 9901 | €8,396 | €32,275 | +€23,878 | +284.4% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €1,846 | €1,720 | -€126 | -6.8% |
| Recurring financial charges | 65 | €1,846 | €1,720 | -€126 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €6,550 | €30,569 | +€24,019 | +366.7% |
| Income taxes | 67/77 | €1,846 | €6,557 | +€4,711 | +255.2% |
| Profit (loss) for the period | 9904 | €4,704 | €24,011 | +€19,307 | +410.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,704 | €24,011 | +€19,307 | +410.4% |
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 6 October 2026 via checked.be.