COINPLIANCE: 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.
COINPLIANCE
Largest movements
- Receivables within one year -€20,774
down €20,774 (-21.2%), from €97,851 to €77,077
of which Trade receivables: -€58,249
- Cash -€12,193
down €12,193 (-60.8%), from €20,051 to €7,858
mainly Tax, wage and social debts (-€28,289) and Investment in fixed assets (net) (-€6,611)
- Tax, wage and social debts -€28,289
down €28,289 (-86.1%), from €32,841 to €4,552
- Profit (loss) carried forward -€12,071
down €12,071 (-17.9%), from €67,516 to €55,445
- Reserves +€10,300
up €10,300 (+31.5%), from €32,744 to €43,044
of which Non-distributable reserves: +€10,300
- Gross operating margin -€82,646
down €82,646 (-94.2%), from €87,689 to €5,043
- Taxes -€17,104
down €17,104 (-93.3%), from €18,340 to €1,236
- Financial income -€7,644
down €7,644 (-99.5%), from €7,679 to €35
- Other operating charges -€4,507
down €4,507 (-89.8%), from €5,020 to €513
- Depreciation +€2,590
up €2,590 (+118.1%), from €2,193 to €4,783
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 | €139,640 | €108,798 | -€30,842 | -22.1% |
| Fixed assets | 21/28 | €11,067 | €12,896 | +€1,829 | +16.5% |
| Intangible fixed assets | 21 | €7,274 | €7,722 | +€448 | +6.2% |
| Tangible fixed assets | 22/27 | €3,553 | €4,304 | +€751 | +21.1% |
| Furniture and vehicles | 24 | €3,553 | €4,304 | +€751 | +21.1% |
| Financial fixed assets | 28 | €240 | €869 | +€629 | +262.3% |
| Current assets | 29/58 | €128,573 | €95,902 | -€32,671 | -25.4% |
| Amounts receivable within one year | 40/41 | €97,851 | €77,077 | -€20,774 | -21.2% |
| Trade receivables | 40 | €61,468 | €3,219 | -€58,249 | -94.8% |
| Other amounts receivable | 41 | €36,383 | €73,859 | +€37,476 | +103.0% |
| Current investments | 50/53 | €10,300 | €10,300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,051 | €7,858 | -€12,193 | -60.8% |
| Deferred charges and accrued income | 490/1 | €371 | €667 | +€296 | +79.8% |
| Total equity and liabilities | 10/49 | €139,640 | €108,798 | -€30,842 | -22.1% |
| Equity | 10/15 | €104,260 | €102,489 | -€1,771 | -1.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €32,744 | €43,044 | +€10,300 | +31.5% |
| Non-distributable reserves | 130/1 | - | €10,300 | +€10,300 | |
| Reserves not available under the articles | 1311 | - | €10,300 | +€10,300 | |
| Distributable reserves | 133 | €32,744 | €32,744 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €67,516 | €55,445 | -€12,071 | -17.9% |
| Amounts payable | 17/49 | €35,380 | €6,309 | -€29,071 | -82.2% |
| Amounts payable within one year | 42/48 | €35,380 | €6,309 | -€29,071 | -82.2% |
| Trade debts | 44 | €2,539 | €1,758 | -€781 | -30.8% |
| Suppliers | 440/4 | €2,539 | €1,758 | -€781 | -30.8% |
| Taxes, remuneration and social security | 45 | €32,841 | €4,552 | -€28,289 | -86.1% |
| Taxes | 450/3 | €32,841 | €4,552 | -€28,289 | -86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,193 | €4,783 | +€2,590 | +118.1% |
| Other operating charges | 640/8 | €5,020 | €513 | -€4,507 | -89.8% |
| Gross operating margin | 9900 | €87,689 | €5,043 | -€82,646 | -94.2% |
| Operating profit (loss) | 9901 | €80,476 | -€253 | -€80,729 | |
| Financial income | 75/76B | €7,679 | €35 | -€7,644 | -99.5% |
| Recurring financial income | 75 | €7,679 | €35 | -€7,644 | -99.5% |
| Financial charges | 65/66B | €560 | €317 | -€243 | -43.4% |
| Recurring financial charges | 65 | €560 | €317 | -€243 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €87,595 | -€535 | -€88,130 | |
| Income taxes | 67/77 | €18,340 | €1,236 | -€17,104 | -93.3% |
| Profit (loss) for the period | 9904 | €69,255 | -€1,771 | -€71,026 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,255 | -€1,771 | -€71,026 |
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 7 October 2026 via checked.be.