COMP-IT: 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.
COMP-IT
Largest movements
- Tangible fixed assets -€42,795
down €42,795 (-15.1%), from €284,332 to €241,536
- Cash +€37,322
up €37,322 (+27.2%), from €137,448 to €174,770
mainly Depreciation (+€42,795) and Net result for the year (+€32,956)
- Current investments +€24,666
up €24,666 (+27.1%), from €90,945 to €115,611
- Reserves +€14,056
up €14,056 (+2.9%), from €480,458 to €494,514
- Gross operating margin -€4,787
down €4,787 (-5.0%), from €95,763 to €90,976
- Taxes -€1,372
down €1,372 (-10.0%), from €13,780 to €12,408
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 | €530,278 | €549,529 | +€19,251 | +3.6% |
| Fixed assets | 21/28 | €284,332 | €241,536 | -€42,795 | -15.1% |
| Tangible fixed assets | 22/27 | €284,332 | €241,536 | -€42,795 | -15.1% |
| Land and buildings | 22 | €220,932 | €203,078 | -€17,853 | -8.1% |
| Plant, machinery and equipment | 23 | €41,392 | €23,716 | -€17,677 | -42.7% |
| Furniture and vehicles | 24 | €17,095 | €12,245 | -€4,849 | -28.4% |
| Other tangible fixed assets | 26 | €4,913 | €2,497 | -€2,416 | -49.2% |
| Current assets | 29/58 | €245,946 | €307,992 | +€62,046 | +25.2% |
| Amounts receivable within one year | 40/41 | €15,730 | €15,730 | = | 0.0% |
| Trade receivables | 40 | €15,730 | €15,730 | = | 0.0% |
| Current investments | 50/53 | €90,945 | €115,611 | +€24,666 | +27.1% |
| Cash at bank and in hand | 54/58 | €137,448 | €174,770 | +€37,322 | +27.2% |
| Deferred charges and accrued income | 490/1 | €1,823 | €1,882 | +€59 | +3.2% |
| Total equity and liabilities | 10/49 | €530,278 | €549,529 | +€19,251 | +3.6% |
| Equity | 10/15 | €505,258 | €519,314 | +€14,056 | +2.8% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €480,458 | €494,514 | +€14,056 | +2.9% |
| Distributable reserves | 133 | €480,458 | €494,514 | +€14,056 | +2.9% |
| Amounts payable | 17/49 | €25,020 | €30,215 | +€5,195 | +20.8% |
| Amounts payable within one year | 42/48 | €22,955 | €27,332 | +€4,378 | +19.1% |
| Trade debts | 44 | €185 | €2,075 | +€1,890 | +1019.7% |
| Suppliers | 440/4 | €185 | €2,075 | +€1,890 | +1019.7% |
| Taxes, remuneration and social security | 45 | €22,751 | €25,238 | +€2,486 | +10.9% |
| Taxes | 450/3 | €20,351 | €22,838 | +€2,486 | +12.2% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €18 | €19 | +€1 | +7.1% |
| Accrued charges and deferred income | 492/3 | €2,066 | €2,883 | +€817 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,859 | €42,795 | +€936 | +2.2% |
| Other operating charges | 640/8 | €2,868 | €3,285 | +€417 | +14.5% |
| Gross operating margin | 9900 | €95,763 | €90,976 | -€4,787 | -5.0% |
| Operating profit (loss) | 9901 | €51,036 | €44,896 | -€6,140 | -12.0% |
| Financial income | 75/76B | €946 | €669 | -€277 | -29.3% |
| Recurring financial income | 75 | €946 | €669 | -€277 | -29.3% |
| Financial charges | 65/66B | €136 | €200 | +€64 | +47.2% |
| Recurring financial charges | 65 | €136 | €200 | +€64 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €51,846 | €45,364 | -€6,482 | -12.5% |
| Income taxes | 67/77 | €13,780 | €12,408 | -€1,372 | -10.0% |
| Profit (loss) for the period | 9904 | €38,066 | €32,956 | -€5,109 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,066 | €32,956 | -€5,109 | -13.4% |
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.