COMPAGNONS: 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.
COMPAGNONS
Largest movements
- Receivables within one year +€24,136
up €24,136 (+4313.8%), from €560 to €24,695
of which Trade receivables: +€24,651
- Tangible fixed assets -€7,759
down €7,759 (-1.5%), from €526,821 to €519,062
of which Plant, machinery and equipment: -€3,979
- Cash +€6,888
up €6,888 (+21.3%), from €32,380 to €39,268
mainly Net result for the year (+€14,110) and Other debts (+€14,038)
- Profit (loss) carried forward +€14,110
up €14,110 (+58.6%), from €24,093 to €38,202
- Other debts +€14,038
up €14,038 (+27.7%), from €50,757 to €64,795
- Gross operating margin +€7,061
up €7,061 (+34.8%), from €20,275 to €27,335
- Taxes +€1,607
up €1,607 (+72.3%), from €2,224 to €3,830
- Depreciation -€1,061
down €1,061 (-12.0%), from €8,820 to €7,759
- Other operating charges +€495
up €495 (+46.0%), from €1,078 to €1,573
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 | €559,761 | €583,025 | +€23,265 | +4.2% |
| Fixed assets | 21/28 | €526,821 | €519,062 | -€7,759 | -1.5% |
| Tangible fixed assets | 22/27 | €526,821 | €519,062 | -€7,759 | -1.5% |
| Land and buildings | 22 | €511,916 | €511,916 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,125 | €7,146 | -€3,979 | -35.8% |
| Furniture and vehicles | 24 | €3,780 | - | -€3,780 | |
| Current assets | 29/58 | €32,940 | €63,964 | +€31,024 | +94.2% |
| Amounts receivable within one year | 40/41 | €560 | €24,695 | +€24,136 | +4313.8% |
| Trade receivables | 40 | - | €24,651 | +€24,651 | |
| Other amounts receivable | 41 | €560 | €44 | -€515 | -92.1% |
| Cash at bank and in hand | 54/58 | €32,380 | €39,268 | +€6,888 | +21.3% |
| Total equity and liabilities | 10/49 | €559,761 | €583,025 | +€23,265 | +4.2% |
| Equity | 10/15 | €61,503 | €75,613 | +€14,110 | +22.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,011 | €25,011 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,151 | €23,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,093 | €38,202 | +€14,110 | +58.6% |
| Amounts payable | 17/49 | €498,257 | €507,412 | +€9,155 | +1.8% |
| Amounts payable after more than one year | 17 | €435,000 | €435,000 | = | 0.0% |
| Financial debts | 170/4 | €435,000 | €435,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,257 | €72,412 | +€9,155 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €4,162 | - | -€4,162 | |
| Trade debts | 44 | €5,599 | €3,641 | -€1,958 | -35.0% |
| Suppliers | 440/4 | €5,599 | €3,641 | -€1,958 | -35.0% |
| Taxes, remuneration and social security | 45 | €2,739 | €3,976 | +€1,237 | +45.2% |
| Taxes | 450/3 | €2,739 | €3,976 | +€1,237 | +45.2% |
| Other amounts payable | 47/48 | €50,757 | €64,795 | +€14,038 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,820 | €7,759 | -€1,061 | -12.0% |
| Other operating charges | 640/8 | €1,078 | €1,573 | +€495 | +46.0% |
| Gross operating margin | 9900 | €20,275 | €27,335 | +€7,061 | +34.8% |
| Operating profit (loss) | 9901 | €10,377 | €18,003 | +€7,626 | +73.5% |
| Financial income | 75/76B | €31 | €198 | +€167 | +531.0% |
| Recurring financial income | 75 | €31 | €198 | +€167 | +531.0% |
| Financial charges | 65/66B | €433 | €261 | -€172 | -39.7% |
| Recurring financial charges | 65 | €433 | €261 | -€172 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €9,975 | €17,940 | +€7,965 | +79.9% |
| Income taxes | 67/77 | €2,224 | €3,830 | +€1,607 | +72.3% |
| Profit (loss) for the period | 9904 | €7,751 | €14,110 | +€6,358 | +82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,751 | €14,110 | +€6,358 | +82.0% |
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 9 October 2026 via checked.be.