COMPANEA: 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.
COMPANEA
Largest movements
- Cash +€911
up €911 (+102.9%), from €885 to €1,796
mainly Trade debts (+€2,452) and Depreciation (+€638)
- Trade debts +€2,452
up €2,452 (+62.2%), from €3,940 to €6,392
- Profit (loss) carried forward -€946
down €946 (-1.6%), from -€60,875 to -€61,821
- Depreciation -€2,037
down €2,037 (-76.2%), from €2,675 to €638
- Financial income +€1,995
new in 2025: €1,995
- Gross operating margin -€272
down €272 (-27.2%), from -€1,000 to -€1,272
- Financial charges -€14
down €14 (-4.8%), from €285 to €272
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 | €71,068 | €72,052 | +€984 | +1.4% |
| Fixed assets | 21/28 | €638 | - | -€638 | |
| Tangible fixed assets | 22/27 | €638 | - | -€638 | |
| Other tangible fixed assets | 26 | €638 | - | -€638 | |
| Current assets | 29/58 | €70,430 | €72,052 | +€1,622 | +2.3% |
| Amounts receivable after more than one year | 29 | €66,500 | €66,500 | = | 0.0% |
| Other amounts receivable | 291 | €66,500 | €66,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,045 | €3,756 | +€711 | +23.3% |
| Trade receivables | 40 | €2,425 | €3,756 | +€1,331 | +54.9% |
| Other amounts receivable | 41 | €620 | €0 | -€620 | -100.0% |
| Cash at bank and in hand | 54/58 | €885 | €1,796 | +€911 | +102.9% |
| Total equity and liabilities | 10/49 | €71,068 | €72,052 | +€984 | +1.4% |
| Equity | 10/15 | €64,585 | €63,639 | -€946 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,860 | €106,860 | = | 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 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,875 | -€61,821 | -€946 | -1.6% |
| Amounts payable | 17/49 | €6,483 | €8,413 | +€1,930 | +29.8% |
| Amounts payable within one year | 42/48 | €6,483 | €8,413 | +€1,930 | +29.8% |
| Trade debts | 44 | €3,940 | €6,392 | +€2,452 | +62.2% |
| Suppliers | 440/4 | €3,940 | €6,392 | +€2,452 | +62.2% |
| Taxes, remuneration and social security | 45 | - | €37 | +€37 | |
| Taxes | 450/3 | - | €37 | +€37 | |
| Other amounts payable | 47/48 | €2,543 | €1,984 | -€559 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,675 | €638 | -€2,037 | -76.2% |
| Other operating charges | 640/8 | €387 | €384 | -€3 | -0.7% |
| Non-recurring operating charges | 66A | €250 | €375 | +€125 | +50.0% |
| Gross operating margin | 9900 | -€1,000 | -€1,272 | -€272 | -27.2% |
| Operating profit (loss) | 9901 | -€4,312 | -€2,669 | +€1,643 | +38.1% |
| Financial income | 75/76B | - | €1,995 | +€1,995 | |
| Recurring financial income | 75 | - | €1,995 | +€1,995 | |
| Financial charges | 65/66B | €285 | €272 | -€14 | -4.8% |
| Recurring financial charges | 65 | €285 | €272 | -€14 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,598 | -€946 | +€3,652 | +79.4% |
| Profit (loss) for the period | 9904 | -€4,598 | -€946 | +€3,652 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,598 | -€946 | +€3,652 | +79.4% |
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 4 October 2026 via checked.be.