Capacity for Compliance: what changed
Capacity for Compliance
Largest movements
- Tangible fixed assets -€8,551
down €8,551 (-33.5%), from €25,494 to €16,943
of which Leasing and similar rights: -€7,914
- Receivables within one year +€7,949
up €7,949 (+69.6%), from €11,420 to €19,369
of which Trade receivables: +€4,716
- Cash -€446
down €446 (-81.5%), from €547 to €101
mainly Receivables within one year (-€7,949) and Current portion of long-term debt (-€6,286)
- Current portion of long-term debt -€6,286
down €6,286 (-62.2%), from €10,099 to €3,814
- Profit (loss) carried forward +€5,783
up €5,783 (+11.6%), from -€49,871 to -€44,088
- Other debts +€4,008
up €4,008 (+7.2%), from €56,024 to €60,032
- Trade debts -€2,365
down €2,365 (-65.8%), from €3,595 to €1,230
- Tax, wage and social debts -€2,189
down €2,189 (-71.9%), from €3,043 to €854
- Gross operating margin +€16,273
up €16,273, from -€1,157 to €15,116
- Financial charges -€1,840
down €1,840 (-92.3%), from €1,993 to €153
- Other operating charges -€1,165
down €1,165 (-71.5%), from €1,629 to €464
- Taxes -€247
down €247 (-60.0%), from €412 to €165
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,461 | €36,413 | -€1,048 | -2.8% |
| Fixed assets | 21/28 | €25,494 | €16,943 | -€8,551 | -33.5% |
| Tangible fixed assets | 22/27 | €25,494 | €16,943 | -€8,551 | -33.5% |
| Furniture and vehicles | 24 | €1,080 | €443 | -€637 | -59.0% |
| Leasing and similar rights | 25 | €24,414 | €16,500 | -€7,914 | -32.4% |
| Current assets | 29/58 | €11,967 | €19,470 | +€7,503 | +62.7% |
| Amounts receivable within one year | 40/41 | €11,420 | €19,369 | +€7,949 | +69.6% |
| Trade receivables | 40 | €10,500 | €15,216 | +€4,716 | +44.9% |
| Other amounts receivable | 41 | €920 | €4,153 | +€3,233 | +351% |
| Cash at bank and in hand | 54/58 | €547 | €101 | -€446 | -81.5% |
| Total equity and liabilities | 10/49 | €37,461 | €36,413 | -€1,048 | -2.8% |
| Equity | 10/15 | -€46,871 | -€41,088 | +€5,783 | +12.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,871 | -€44,088 | +€5,783 | +11.6% |
| Amounts payable | 17/49 | €84,332 | €77,501 | -€6,831 | -8.1% |
| Amounts payable after more than one year | 17 | €11,571 | €11,571 | +€0 | 0.0% |
| Financial debts | 170/4 | €11,571 | €11,571 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €72,761 | €65,930 | -€6,831 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €10,099 | €3,814 | -€6,286 | -62.2% |
| Trade debts | 44 | €3,595 | €1,230 | -€2,365 | -65.8% |
| Suppliers | 440/4 | €3,595 | €1,230 | -€2,365 | -65.8% |
| Taxes, remuneration and social security | 45 | €3,043 | €854 | -€2,189 | -71.9% |
| Taxes | 450/3 | €3,043 | €854 | -€2,189 | -71.9% |
| Other amounts payable | 47/48 | €56,024 | €60,032 | +€4,008 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,573 | €8,551 | -€22 | -0.3% |
| Other operating charges | 640/8 | €1,629 | €464 | -€1,165 | -71.5% |
| Gross operating margin | 9900 | -€1,157 | €15,116 | +€16,273 | |
| Operating profit (loss) | 9901 | -€11,359 | €6,101 | +€17,460 | |
| Financial charges | 65/66B | €1,993 | €153 | -€1,840 | -92.3% |
| Recurring financial charges | 65 | €1,993 | €153 | -€1,840 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,352 | €5,948 | +€19,300 | |
| Income taxes | 67/77 | €412 | €165 | -€247 | -60.0% |
| Profit (loss) for the period | 9904 | -€13,764 | €5,783 | +€19,547 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,764 | €5,783 | +€19,547 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.