COMPARENO: 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.
COMPARENO
Largest movements
- Receivables within one year +€48,338
up €48,338 (+472.7%), from €10,226 to €58,564
- Cash -€40,243
down €40,243 (-92.3%), from €43,592 to €3,350
mainly Receivables within one year (-€48,338) and Trade debts (-€5,089)
- Tangible fixed assets +€854
up €854 (+25.1%), from €3,408 to €4,263
of which Furniture and vehicles: +€1,087
- Profit (loss) carried forward +€13,390
up €13,390 (+133.1%), from €10,059 to €23,449
- Trade debts -€5,089
down €5,089 (-34.4%), from €14,815 to €9,726
- Other debts +€4,430
up €4,430 (+21.4%), from €20,729 to €25,160
- Tax, wage and social debts -€3,782
down €3,782 (-43.9%), from €8,623 to €4,841
- Gross operating margin +€5,635
up €5,635 (+32.4%), from €17,392 to €23,027
- Taxes -€2,478
down €2,478 (-37.1%), from €6,676 to €4,199
- Depreciation +€2,256
up €2,256 (+302.5%), from €746 to €3,002
- Other operating charges +€1,301
up €1,301 (+123.7%), from €1,052 to €2,353
- Financial charges -€408
down €408 (-82.9%), from €492 to €84
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 | €57,226 | €66,176 | +€8,949 | +15.6% |
| Fixed assets | 21/28 | €3,408 | €4,263 | +€854 | +25.1% |
| Tangible fixed assets | 22/27 | €3,408 | €4,263 | +€854 | +25.1% |
| Plant, machinery and equipment | 23 | €1,770 | €1,537 | -€232 | -13.1% |
| Furniture and vehicles | 24 | €1,639 | €2,725 | +€1,087 | +66.3% |
| Current assets | 29/58 | €53,818 | €61,913 | +€8,095 | +15.0% |
| Amounts receivable within one year | 40/41 | €10,226 | €58,564 | +€48,338 | +472.7% |
| Trade receivables | 40 | €10,226 | €58,564 | +€48,338 | +472.7% |
| Cash at bank and in hand | 54/58 | €43,592 | €3,350 | -€40,243 | -92.3% |
| Total equity and liabilities | 10/49 | €57,226 | €66,176 | +€8,949 | +15.6% |
| Equity | 10/15 | €13,059 | €26,449 | +€13,390 | +102.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,059 | €23,449 | +€13,390 | +133.1% |
| Amounts payable | 17/49 | €44,167 | €39,727 | -€4,440 | -10.1% |
| Amounts payable within one year | 42/48 | €44,167 | €39,727 | -€4,440 | -10.1% |
| Trade debts | 44 | €14,815 | €9,726 | -€5,089 | -34.4% |
| Suppliers | 440/4 | €14,815 | €9,726 | -€5,089 | -34.4% |
| Taxes, remuneration and social security | 45 | €8,623 | €4,841 | -€3,782 | -43.9% |
| Taxes | 450/3 | €8,623 | €4,841 | -€3,782 | -43.9% |
| Other amounts payable | 47/48 | €20,729 | €25,160 | +€4,430 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €746 | €3,002 | +€2,256 | +302.5% |
| Other operating charges | 640/8 | €1,052 | €2,353 | +€1,301 | +123.7% |
| Gross operating margin | 9900 | €17,392 | €23,027 | +€5,635 | +32.4% |
| Operating profit (loss) | 9901 | €15,594 | €17,672 | +€2,078 | +13.3% |
| Financial charges | 65/66B | €492 | €84 | -€408 | -82.9% |
| Recurring financial charges | 65 | €492 | €84 | -€408 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | €15,102 | €17,588 | +€2,486 | +16.5% |
| Income taxes | 67/77 | €6,676 | €4,199 | -€2,478 | -37.1% |
| Profit (loss) for the period | 9904 | €8,426 | €13,390 | +€4,964 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,426 | €13,390 | +€4,964 | +58.9% |
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 12 October 2026 via checked.be.