C-Compta Online: 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.
C-Compta Online
Largest movements
- Cash -€17,538
down €17,538 (-31.6%), from €55,452 to €37,914
mainly Contributions, distributions and other (-€118,000) and Other debts (-€12,215)
- Receivables after one year +€4,000
up €4,000 (+10.0%), from €40,000 to €44,000
- Receivables within one year +€2,252
up €2,252 (+248%), from €910 to €3,162
of which Other amounts receivable: +€2,304
- Tangible fixed assets -€1,465
down €1,465 (-13.2%), from €11,136 to €9,672
of which Plant, machinery and equipment: -€1,884
- Other debts -€12,215
down €12,215 (-17.5%), from €69,740 to €57,526
- Profit (loss) carried forward -€3,217
down €3,217 (-95.5%), from €3,367 to €150
- Tax, wage and social debts +€3,005
up €3,005 (+17.3%), from €17,418 to €20,423
of which Remuneration and social security: +€5,263
- Gross operating margin -€21,957
down €21,957 (-12.6%), from €174,391 to €152,434
- Taxes -€5,529
down €5,529 (-14.5%), from €38,225 to €32,696
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 | €109,993 | €97,383 | -€12,610 | -11.5% |
| Fixed assets | 21/28 | €11,136 | €9,672 | -€1,465 | -13.2% |
| Tangible fixed assets | 22/27 | €11,136 | €9,672 | -€1,465 | -13.2% |
| Plant, machinery and equipment | 23 | €8,096 | €6,212 | -€1,884 | -23.3% |
| Furniture and vehicles | 24 | €3,040 | €3,460 | +€420 | +13.8% |
| Current assets | 29/58 | €98,857 | €87,711 | -€11,145 | -11.3% |
| Amounts receivable after more than one year | 29 | €40,000 | €44,000 | +€4,000 | +10.0% |
| Other amounts receivable | 291 | €40,000 | €44,000 | +€4,000 | +10.0% |
| Amounts receivable within one year | 40/41 | €910 | €3,162 | +€2,252 | +248% |
| Trade receivables | 40 | €52 | €0 | -€52 | -100% |
| Other amounts receivable | 41 | €858 | €3,162 | +€2,304 | +269% |
| Cash at bank and in hand | 54/58 | €55,452 | €37,914 | -€17,538 | -31.6% |
| Deferred charges and accrued income | 490/1 | €2,495 | €2,635 | +€140 | +5.6% |
| Total equity and liabilities | 10/49 | €109,993 | €97,383 | -€12,610 | -11.5% |
| Equity | 10/15 | €21,967 | €18,750 | -€3,217 | -14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,367 | €150 | -€3,217 | -95.5% |
| Amounts payable | 17/49 | €88,026 | €78,633 | -€9,393 | -10.7% |
| Amounts payable within one year | 42/48 | €88,026 | €78,633 | -€9,393 | -10.7% |
| Trade debts | 44 | €868 | €684 | -€184 | -21.1% |
| Suppliers | 440/4 | €868 | €684 | -€184 | -21.1% |
| Taxes, remuneration and social security | 45 | €17,418 | €20,423 | +€3,005 | +17.3% |
| Taxes | 450/3 | €17,168 | €14,910 | -€2,258 | -13.2% |
| Remuneration and social security | 454/9 | €250 | €5,513 | +€5,263 | +2,108% |
| Other amounts payable | 47/48 | €69,740 | €57,526 | -€12,215 | -17.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,123 | €4,261 | +€1,138 | +36.4% |
| Other operating charges | 640/8 | €157 | €170 | +€12 | +7.9% |
| Gross operating margin | 9900 | €174,391 | €152,434 | -€21,957 | -12.6% |
| Operating profit (loss) | 9901 | €171,111 | €148,004 | -€23,107 | -13.5% |
| Financial income | 75/76B | €275 | €0 | -€275 | -100% |
| Recurring financial income | 75 | €275 | €0 | -€275 | -100% |
| Financial charges | 65/66B | €637 | €525 | -€112 | -17.6% |
| Recurring financial charges | 65 | €637 | €525 | -€112 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €170,749 | €147,479 | -€23,270 | -13.6% |
| Income taxes | 67/77 | €38,225 | €32,696 | -€5,529 | -14.5% |
| Profit (loss) for the period | 9904 | €132,524 | €114,783 | -€17,741 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €132,524 | €114,783 | -€17,741 | -13.4% |
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 21 October 2026 via checked.be.