COMPAS - FORMAT: 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.
COMPAS - FORMAT
Largest movements
- Receivables within one year +€82,086
new in 2024: €82,086
- Tangible fixed assets -€29,860
down €29,860 (-7.6%), from €394,825 to €364,964
of which Land and buildings: -€23,522
- Cash -€24,384
down €24,384 (-32.5%), from €75,134 to €50,750
mainly Receivables within one year (-€82,086) and Debts after one year (-€28,514)
- Receivables after one year +€20,000
new in 2024: €20,000
- Debts within one year +€76,266
up €76,266 (+62.4%), from €122,204 to €198,470
- Debts after one year -€28,514
down €28,514 (-11.9%), from €239,375 to €210,860
- Staff costs +€122,760
up €122,760 (+23.0%), from €533,456 to €656,216
- Gross operating margin +€103,694
up €103,694 (+17.2%), from €601,176 to €704,870
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €481,063 | €528,666 | +€47,603 | +9.9% |
| Fixed assets | 21/28 | €401,027 | €371,167 | -€29,860 | -7.4% |
| Tangible fixed assets | 22/27 | €394,825 | €364,964 | -€29,860 | -7.6% |
| Land and buildings | 22 | €361,395 | €337,874 | -€23,522 | -6.5% |
| Furniture and vehicles | 24 | €33,429 | €27,091 | -€6,339 | -19.0% |
| Financial fixed assets | 28 | €6,203 | €6,203 | = | 0.0% |
| Current assets | 29/58 | €80,036 | €157,499 | +€77,463 | +96.8% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | - | €82,086 | +€82,086 | |
| Other amounts receivable | 41 | - | €82,086 | +€82,086 | |
| Cash at bank and in hand | 54/58 | €75,134 | €50,750 | -€24,384 | -32.5% |
| Deferred charges and accrued income | 490/1 | €4,902 | €4,663 | -€239 | -4.9% |
| Total equity and liabilities | 10/49 | €481,063 | €528,666 | +€47,603 | +9.9% |
| Equity | 10/15 | €119,485 | €119,336 | -€149 | -0.1% |
| Contributions | 10/11 | €7,457 | €7,457 | = | 0.0% |
| Capital | 10 | €7,457 | €7,457 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,027 | €111,878 | -€149 | -0.1% |
| Amounts payable | 17/49 | €361,578 | €409,330 | +€47,752 | +13.2% |
| Amounts payable after more than one year | 17 | €239,375 | €210,860 | -€28,514 | -11.9% |
| Financial debts | 170/4 | €239,375 | €210,860 | -€28,514 | -11.9% |
| Amounts payable within one year | 42/48 | €122,204 | €198,470 | +€76,266 | +62.4% |
| Current portion of amounts payable after more than one year | 42 | €7,789 | €34,314 | +€26,525 | +340.5% |
| Trade debts | 44 | €57,046 | €78,615 | +€21,569 | +37.8% |
| Suppliers | 440/4 | €57,046 | €78,615 | +€21,569 | +37.8% |
| Taxes, remuneration and social security | 45 | €55,665 | €84,144 | +€28,479 | +51.2% |
| Taxes | 450/3 | €0 | €14,287 | +€14,287 | |
| Remuneration and social security | 454/9 | €55,665 | €69,856 | +€14,191 | +25.5% |
| Remuneration, social security and pensions | 62 | €533,456 | €656,216 | +€122,760 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,785 | €38,009 | +€2,224 | +6.2% |
| Other operating charges | 640/8 | €136 | €672 | +€536 | +394.4% |
| Gross operating margin | 9900 | €601,176 | €704,870 | +€103,694 | +17.2% |
| Operating profit (loss) | 9901 | €31,800 | €9,973 | -€21,826 | -68.6% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €10,270 | €10,162 | -€108 | -1.1% |
| Recurring financial charges | 65 | €10,270 | €10,162 | -€108 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €21,529 | -€149 | -€21,679 | |
| Profit (loss) for the period | 9904 | €21,529 | -€149 | -€21,679 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,529 | -€149 | -€21,679 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.