COMPA AUDIT: 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.
COMPA AUDIT
Largest movements
- Tangible fixed assets +€40,258
up €40,258 (+586%), from €6,866 to €47,124
of which Other tangible fixed assets: +€40,950
- Receivables within one year +€9,202
new in 2025: €9,202
of which Trade receivables: +€8,432
- Cash +€3,862
up €3,862 (+11.5%), from €33,540 to €37,402
mainly Short-term financial debts (+€34,254) and Trade debts (+€13,295)
- Short-term financial debts +€34,254
new in 2025: €34,254
of which Other loans: +€29,254
- Trade debts +€13,295
up €13,295 (+812%), from €1,637 to €14,933
- Reserves +€12,277
up €12,277 (+166%), from €7,390 to €19,667
- Other debts -€3,326
down €3,326 (-22.4%), from €14,820 to €11,494
- Tax, wage and social debts -€2,912
down €2,912 (-45.6%), from €6,393 to €3,481
- Gross operating margin +€3,461
up €3,461 (+23.4%), from €14,803 to €18,264
- Taxes +€1,053
up €1,053 (+32.1%), from €3,278 to €4,330
- Depreciation +€639
up €639 (+1,207%), from €53 to €692
- Financial charges +€396
up €396 (+178%), from €223 to €619
- Other operating charges +€311
up €311 (+91.8%), from €339 to €651
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 | €42,906 | €96,228 | +€53,322 | +124% |
| Fixed assets | 21/28 | €6,866 | €47,124 | +€40,258 | +586% |
| Tangible fixed assets | 22/27 | €6,866 | €47,124 | +€40,258 | +586% |
| Furniture and vehicles | 24 | €6,866 | €6,174 | -€692 | -10.1% |
| Other tangible fixed assets | 26 | - | €40,950 | +€40,950 | |
| Current assets | 29/58 | €36,040 | €49,104 | +€13,064 | +36.2% |
| Amounts receivable within one year | 40/41 | - | €9,202 | +€9,202 | |
| Trade receivables | 40 | - | €8,432 | +€8,432 | |
| Other amounts receivable | 41 | - | €770 | +€770 | |
| Cash at bank and in hand | 54/58 | €33,540 | €37,402 | +€3,862 | +11.5% |
| Deferred charges and accrued income | 490/1 | €2,500 | €2,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €42,906 | €96,228 | +€53,322 | +124% |
| Equity | 10/15 | €20,056 | €32,067 | +€12,011 | +59.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,390 | €19,667 | +€12,277 | +166% |
| Distributable reserves | 133 | €7,390 | €19,667 | +€12,277 | +166% |
| Profit (loss) carried forward | 14 | €266 | €0 | -€266 | -100% |
| Amounts payable | 17/49 | €22,850 | €64,161 | +€41,311 | +181% |
| Amounts payable within one year | 42/48 | €22,850 | €64,161 | +€41,311 | +181% |
| Financial debts | 43 | - | €34,254 | +€34,254 | |
| Credit institutions | 430/8 | - | €5,000 | +€5,000 | |
| Other loans | 439 | - | €29,254 | +€29,254 | |
| Trade debts | 44 | €1,637 | €14,933 | +€13,295 | +812% |
| Suppliers | 440/4 | €1,637 | €14,933 | +€13,295 | +812% |
| Taxes, remuneration and social security | 45 | €6,393 | €3,481 | -€2,912 | -45.6% |
| Taxes | 450/3 | €6,393 | €3,481 | -€2,912 | -45.6% |
| Other amounts payable | 47/48 | €14,820 | €11,494 | -€3,326 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | €692 | +€639 | +1,207% |
| Other operating charges | 640/8 | €339 | €651 | +€311 | +91.8% |
| Gross operating margin | 9900 | €14,803 | €18,264 | +€3,461 | +23.4% |
| Operating profit (loss) | 9901 | €14,411 | €16,921 | +€2,510 | +17.4% |
| Financial income | 75/76B | €32 | €39 | +€7 | +22.9% |
| Recurring financial income | 75 | €32 | €39 | +€7 | +22.9% |
| Financial charges | 65/66B | €223 | €619 | +€396 | +178% |
| Recurring financial charges | 65 | €223 | €619 | +€396 | +178% |
| Profit (loss) for the period before taxes | 9903 | €14,220 | €16,341 | +€2,122 | +14.9% |
| Income taxes | 67/77 | €3,278 | €4,330 | +€1,053 | +32.1% |
| Profit (loss) for the period | 9904 | €10,942 | €12,011 | +€1,069 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,942 | €12,011 | +€1,069 | +9.8% |
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 22 October 2026 via checked.be.