COMPAROM: 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.
COMPAROM
Largest movements
- Tangible fixed assets +€14,744
new in 2025: €14,744
- Receivables within one year +€8,701
up €8,701 (+2,094%), from €416 to €9,116
of which Trade receivables: +€7,196
- Cash +€4,193
up €4,193 (+4,851%), from €86 to €4,280
mainly Net result for the year (+€13,817) and Trade debts (+€11,684)
- Deferred charges and accrued income +€1,042
new in 2025: €1,042
- Profit (loss) carried forward +€13,817
up €13,817, from -€1,574 to €12,243
- Trade debts +€11,684
new in 2025: €11,684
- Tax, wage and social debts +€3,101
new in 2025: €3,101
- Other debts +€387
up €387 (+34.1%), from €1,136 to €1,524
- Gross operating margin +€19,159
up €19,159, from -€1,548 to €17,611
- Taxes +€3,101
new in 2025: €3,101
- Other operating charges +€400
new in 2025: €400
- Depreciation +€253
up €253 (+988%), from €26 to €279
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 | €1,450 | €30,155 | +€28,705 | +1,980% |
| Formation expenses | 20 | €948 | €802 | -€146 | -15.4% |
| Fixed assets | 21/28 | - | €14,915 | +€14,915 | |
| Tangible fixed assets | 22/27 | - | €14,744 | +€14,744 | |
| Furniture and vehicles | 24 | - | €14,744 | +€14,744 | |
| Financial fixed assets | 28 | - | €172 | +€172 | |
| Current assets | 29/58 | €502 | €14,438 | +€13,936 | +2,776% |
| Amounts receivable within one year | 40/41 | €416 | €9,116 | +€8,701 | +2,094% |
| Trade receivables | 40 | - | €7,196 | +€7,196 | |
| Other amounts receivable | 41 | €416 | €1,920 | +€1,505 | +362% |
| Cash at bank and in hand | 54/58 | €86 | €4,280 | +€4,193 | +4,851% |
| Deferred charges and accrued income | 490/1 | - | €1,042 | +€1,042 | |
| Total equity and liabilities | 10/49 | €1,450 | €30,155 | +€28,705 | +1,980% |
| Equity | 10/15 | -€74 | €13,743 | +€13,817 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,574 | €12,243 | +€13,817 | |
| Amounts payable | 17/49 | €1,524 | €16,412 | +€14,889 | +977% |
| Amounts payable within one year | 42/48 | €1,136 | €16,309 | +€15,173 | +1,335% |
| Trade debts | 44 | - | €11,684 | +€11,684 | |
| Suppliers | 440/4 | - | €11,684 | +€11,684 | |
| Taxes, remuneration and social security | 45 | - | €3,101 | +€3,101 | |
| Taxes | 450/3 | - | €3,101 | +€3,101 | |
| Other amounts payable | 47/48 | €1,136 | €1,524 | +€387 | +34.1% |
| Accrued charges and deferred income | 492/3 | €387 | €103 | -€284 | -73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26 | €279 | +€253 | +988% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€1,548 | €17,611 | +€19,159 | |
| Operating profit (loss) | 9901 | -€1,574 | €16,933 | +€18,507 | |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | - | €66 | +€66 | |
| Recurring financial charges | 65 | - | €66 | +€66 | |
| Profit (loss) for the period before taxes | 9903 | -€1,574 | €16,918 | +€18,491 | |
| Income taxes | 67/77 | - | €3,101 | +€3,101 | |
| Profit (loss) for the period | 9904 | -€1,574 | €13,817 | +€15,390 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,574 | €13,817 | +€15,390 |
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 16 October 2026 via checked.be.