COMPAS BUILDING SOLUTIONS: 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.
COMPAS BUILDING SOLUTIONS
Largest movements
- Cash -€25,122
down €25,122 (-66.2%), from €37,938 to €12,817
mainly Trade debts (-€24,424) and Net result for the year (-€18,898)
- Receivables within one year -€19,839
down €19,839 (-38.3%), from €51,762 to €31,923
of which Trade receivables: -€15,040
- Financial fixed assets -€6,300
no longer reported in 2025 (was €6,300)
- Trade debts -€24,424
down €24,424 (-51.0%), from €47,936 to €23,512
- Profit (loss) carried forward -€17,495
no longer reported in 2025 (was €17,495)
- Tax, wage and social debts -€4,101
down €4,101 (-18.6%), from €22,035 to €17,935
- Other debts -€3,312
down €3,312 (-78.5%), from €4,217 to €905
- Reserves -€1,403
down €1,403 (-42.6%), from €3,291 to €1,888
- Gross operating margin -€25,790
down €25,790, from €23,744 to -€2,046
- Other operating charges +€14,035
up €14,035 (+650%), from €2,161 to €16,196
- Taxes -€6,268
down €6,268, from €6,268 to -€0
- Financial income -€659
no longer reported in 2025 (was €659)
- Financial charges +€460
up €460 (+233%), from €197 to €657
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 | €97,474 | €46,740 | -€50,735 | -52.0% |
| Fixed assets | 21/28 | €6,300 | - | -€6,300 | |
| Financial fixed assets | 28 | €6,300 | - | -€6,300 | |
| Current assets | 29/58 | €91,174 | €46,740 | -€44,435 | -48.7% |
| Amounts receivable within one year | 40/41 | €51,762 | €31,923 | -€19,839 | -38.3% |
| Trade receivables | 40 | €46,963 | €31,923 | -€15,040 | -32.0% |
| Other amounts receivable | 41 | €4,798 | - | -€4,798 | |
| Cash at bank and in hand | 54/58 | €37,938 | €12,817 | -€25,122 | -66.2% |
| Deferred charges and accrued income | 490/1 | €1,474 | €2,000 | +€526 | +35.7% |
| Total equity and liabilities | 10/49 | €97,474 | €46,740 | -€50,735 | -52.0% |
| Equity | 10/15 | €23,286 | €4,388 | -€18,898 | -81.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €3,291 | €1,888 | -€1,403 | -42.6% |
| Distributable reserves | 133 | €3,291 | €1,888 | -€1,403 | -42.6% |
| Profit (loss) carried forward | 14 | €17,495 | - | -€17,495 | |
| Amounts payable | 17/49 | €74,188 | €42,352 | -€31,836 | -42.9% |
| Amounts payable within one year | 42/48 | €74,188 | €42,352 | -€31,836 | -42.9% |
| Trade debts | 44 | €47,936 | €23,512 | -€24,424 | -51.0% |
| Suppliers | 440/4 | €47,936 | €23,512 | -€24,424 | -51.0% |
| Taxes, remuneration and social security | 45 | €22,035 | €17,935 | -€4,101 | -18.6% |
| Taxes | 450/3 | €22,035 | €17,935 | -€4,101 | -18.6% |
| Other amounts payable | 47/48 | €4,217 | €905 | -€3,312 | -78.5% |
| Other operating charges | 640/8 | €2,161 | €16,196 | +€14,035 | +650% |
| Gross operating margin | 9900 | €23,744 | -€2,046 | -€25,790 | |
| Operating profit (loss) | 9901 | €21,584 | -€18,241 | -€39,825 | |
| Financial income | 75/76B | €659 | - | -€659 | |
| Recurring financial income | 75 | €659 | - | -€659 | |
| Financial charges | 65/66B | €197 | €657 | +€460 | +233% |
| Recurring financial charges | 65 | €197 | €657 | +€460 | +233% |
| Profit (loss) for the period before taxes | 9903 | €22,045 | -€18,899 | -€40,944 | |
| Income taxes | 67/77 | €6,268 | -€0 | -€6,268 | |
| Profit (loss) for the period | 9904 | €15,778 | -€18,898 | -€34,676 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,778 | -€18,898 | -€34,676 |
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.