BUREAU COMPTABLE COMFIGEST: 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.
BUREAU COMPTABLE COMFIGEST
Largest movements
- Receivables within one year +€64,280
up €64,280 (+147.6%), from €43,558 to €107,838
of which Trade receivables: +€64,280
- Intangible fixed assets +€31,400
up €31,400 (+217.9%), from €14,408 to €45,808
- Tangible fixed assets -€18,731
down €18,731 (-7.9%), from €236,423 to €217,691
of which Furniture and vehicles: -€10,928
- Cash -€16,844
down €16,844 (-51.4%), from €32,746 to €15,902
mainly Receivables within one year (-€64,280) and Investment in fixed assets (net) (-€51,614)
- Tax, wage and social debts +€26,733
up €26,733 (+156.8%), from €17,044 to €43,777
of which Taxes: +€21,818
- Other debts +€22,800
up €22,800 (+323.9%), from €7,039 to €29,839
- Profit (loss) carried forward +€13,132
up €13,132 (+62.4%), from €21,052 to €34,183
- Debts after one year -€5,678
down €5,678 (-2.6%), from €215,512 to €209,833
- Gross operating margin +€36,925
up €36,925 (+30.7%), from €120,440 to €157,365
- Taxes +€8,046
up €8,046 (+125.6%), from €6,408 to €14,454
- Depreciation -€5,649
down €5,649 (-12.7%), from €44,594 to €38,945
- Financial charges +€3,406
up €3,406 (+56.5%), from €6,025 to €9,430
- Staff costs +€3,151
up €3,151 (+8.1%), from €38,844 to €41,995
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 | €328,527 | €388,838 | +€60,312 | +18.4% |
| Fixed assets | 21/28 | €251,081 | €263,750 | +€12,669 | +5.0% |
| Intangible fixed assets | 21 | €14,408 | €45,808 | +€31,400 | +217.9% |
| Tangible fixed assets | 22/27 | €236,423 | €217,691 | -€18,731 | -7.9% |
| Land and buildings | 22 | €191,389 | €183,670 | -€7,720 | -4.0% |
| Plant, machinery and equipment | 23 | €337 | €888 | +€552 | +163.8% |
| Furniture and vehicles | 24 | €40,888 | €29,961 | -€10,928 | -26.7% |
| Other tangible fixed assets | 26 | €3,808 | €3,173 | -€636 | -16.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €77,446 | €125,089 | +€47,643 | +61.5% |
| Amounts receivable within one year | 40/41 | €43,558 | €107,838 | +€64,280 | +147.6% |
| Trade receivables | 40 | €43,551 | €107,831 | +€64,280 | +147.6% |
| Other amounts receivable | 41 | €7 | €7 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,746 | €15,902 | -€16,844 | -51.4% |
| Deferred charges and accrued income | 490/1 | €1,141 | €1,348 | +€206 | +18.1% |
| Total equity and liabilities | 10/49 | €328,527 | €388,838 | +€60,312 | +18.4% |
| Equity | 10/15 | €41,052 | €54,183 | +€13,132 | +32.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,052 | €34,183 | +€13,132 | +62.4% |
| Amounts payable | 17/49 | €287,475 | €334,655 | +€47,180 | +16.4% |
| Amounts payable after more than one year | 17 | €215,512 | €209,833 | -€5,678 | -2.6% |
| Financial debts | 170/4 | €215,512 | €209,833 | -€5,678 | -2.6% |
| Amounts payable within one year | 42/48 | €71,963 | €124,571 | +€52,608 | +73.1% |
| Current portion of amounts payable after more than one year | 42 | €43,298 | €44,501 | +€1,203 | +2.8% |
| Trade debts | 44 | €4,582 | €6,454 | +€1,872 | +40.8% |
| Suppliers | 440/4 | €4,582 | €6,454 | +€1,872 | +40.8% |
| Taxes, remuneration and social security | 45 | €17,044 | €43,777 | +€26,733 | +156.8% |
| Taxes | 450/3 | €8,820 | €30,638 | +€21,818 | +247.4% |
| Remuneration and social security | 454/9 | €8,224 | €13,140 | +€4,915 | +59.8% |
| Other amounts payable | 47/48 | €7,039 | €29,839 | +€22,800 | +323.9% |
| Accrued charges and deferred income | 492/3 | - | €251 | +€251 | |
| Remuneration, social security and pensions | 62 | €38,844 | €41,995 | +€3,151 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,594 | €38,945 | -€5,649 | -12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €191 | +€191 | |
| Other operating charges | 640/8 | €4,379 | €2,184 | -€2,195 | -50.1% |
| Non-recurring operating charges | 66A | €390 | €2,094 | +€1,704 | +436.9% |
| Gross operating margin | 9900 | €120,440 | €157,365 | +€36,925 | +30.7% |
| Operating profit (loss) | 9901 | €32,233 | €71,956 | +€39,723 | +123.2% |
| Financial income | 75/76B | €20 | €60 | +€40 | +196.6% |
| Recurring financial income | 75 | €20 | €60 | +€40 | +196.6% |
| Financial charges | 65/66B | €6,025 | €9,430 | +€3,406 | +56.5% |
| Recurring financial charges | 65 | €6,025 | €9,430 | +€3,406 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €26,229 | €62,586 | +€36,357 | +138.6% |
| Income taxes | 67/77 | €6,408 | €14,454 | +€8,046 | +125.6% |
| Profit (loss) for the period | 9904 | €19,821 | €48,132 | +€28,311 | +142.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,821 | €48,132 | +€28,311 | +142.8% |
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 5 October 2026 via checked.be.