Bureau Comptalis: 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.
Bureau Comptalis
Largest movements
- Cash +€51,329
up €51,329 (+108%), from €47,597 to €98,926
mainly Other debts (+€61,962) and Net result for the year (+€58,380)
- Receivables within one year +€14,467
up €14,467 (+42.8%), from €33,806 to €48,273
of which Trade receivables: +€13,115
- Intangible fixed assets -€7,000
down €7,000 (-23.1%), from €30,333 to €23,333
- Tangible fixed assets -€4,461
down €4,461 (-12.6%), from €35,280 to €30,818
of which Other tangible fixed assets: -€4,183
- Deferred charges and accrued income -€2,782
down €2,782 (-16.0%), from €17,375 to €14,593
- Other debts +€61,962
up €61,962 (+203%), from €30,545 to €92,506
- Trade debts +€20,651
up €20,651 (+230%), from €8,985 to €29,635
- Profit (loss) carried forward -€18,090
down €18,090 (-83.1%), from €21,770 to €3,680
- Tax, wage and social debts -€7,162
down €7,162 (-26.7%), from €26,791 to €19,629
of which Taxes: -€4,209
- Current portion of long-term debt -€2,837
down €2,837 (-18.7%), from €15,142 to €12,304
- Gross operating margin +€50,573
up €50,573 (+24.7%), from €204,935 to €255,508
- Staff costs -€13,234
down €13,234 (-8.3%), from €159,666 to €146,432
- Taxes +€11,858
up €11,858 (+199%), from €5,966 to €17,824
- Write-downs +€3,963
up €3,963, from -€2,772 to €1,191
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.
Derived cash bridge
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 | €164,391 | €215,944 | +€51,553 | +31.4% |
| Fixed assets | 21/28 | €65,613 | €54,152 | -€11,461 | -17.5% |
| Intangible fixed assets | 21 | €30,333 | €23,333 | -€7,000 | -23.1% |
| Tangible fixed assets | 22/27 | €35,280 | €30,818 | -€4,461 | -12.6% |
| Plant, machinery and equipment | 23 | €1,714 | €3,444 | +€1,731 | +101% |
| Furniture and vehicles | 24 | €6,136 | €4,128 | -€2,009 | -32.7% |
| Other tangible fixed assets | 26 | €27,430 | €23,247 | -€4,183 | -15.2% |
| Current assets | 29/58 | €98,778 | €161,792 | +€63,014 | +63.8% |
| Amounts receivable within one year | 40/41 | €33,806 | €48,273 | +€14,467 | +42.8% |
| Trade receivables | 40 | €33,677 | €46,792 | +€13,115 | +38.9% |
| Other amounts receivable | 41 | €129 | €1,482 | +€1,352 | +1,047% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €47,597 | €98,926 | +€51,329 | +108% |
| Deferred charges and accrued income | 490/1 | €17,375 | €14,593 | -€2,782 | -16.0% |
| Total equity and liabilities | 10/49 | €164,391 | €215,944 | +€51,553 | +31.4% |
| Equity | 10/15 | €31,770 | €13,680 | -€18,090 | -56.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,770 | €3,680 | -€18,090 | -83.1% |
| Amounts payable | 17/49 | €132,621 | €202,263 | +€69,643 | +52.5% |
| Amounts payable after more than one year | 17 | €51,002 | €48,188 | -€2,813 | -5.5% |
| Financial debts | 170/4 | €11,002 | €8,188 | -€2,813 | -25.6% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €81,462 | €154,075 | +€72,613 | +89.1% |
| Current portion of amounts payable after more than one year | 42 | €15,142 | €12,304 | -€2,837 | -18.7% |
| Trade debts | 44 | €8,985 | €29,635 | +€20,651 | +230% |
| Suppliers | 440/4 | €8,985 | €29,635 | +€20,651 | +230% |
| Taxes, remuneration and social security | 45 | €26,791 | €19,629 | -€7,162 | -26.7% |
| Taxes | 450/3 | €21,743 | €17,534 | -€4,209 | -19.4% |
| Remuneration and social security | 454/9 | €5,048 | €2,095 | -€2,953 | -58.5% |
| Other amounts payable | 47/48 | €30,545 | €92,506 | +€61,962 | +203% |
| Accrued charges and deferred income | 492/3 | €157 | €0 | -€157 | -100% |
| Remuneration, social security and pensions | 62 | €159,666 | €146,432 | -€13,234 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,433 | €15,679 | +€246 | +1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,772 | €1,191 | +€3,963 | |
| Other operating charges | 640/8 | €6,246 | €7,242 | +€996 | +15.9% |
| Gross operating margin | 9900 | €204,935 | €255,508 | +€50,573 | +24.7% |
| Operating profit (loss) | 9901 | €26,362 | €84,965 | +€58,602 | +222% |
| Financial income | 75/76B | €361 | €198 | -€162 | -45.0% |
| Recurring financial income | 75 | €361 | €198 | -€162 | -45.0% |
| Financial charges | 65/66B | €9,505 | €8,958 | -€546 | -5.7% |
| Recurring financial charges | 65 | €9,505 | €8,958 | -€546 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €17,218 | €76,204 | +€58,986 | +343% |
| Income taxes | 67/77 | €5,966 | €17,824 | +€11,858 | +199% |
| Profit (loss) for the period | 9904 | €11,252 | €58,380 | +€47,129 | +419% |
| Profit (loss) for the period to be appropriated | 9905 | €11,252 | €58,380 | +€47,129 | +419% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.