COMPASS: 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.
COMPASS
Largest movements
- Receivables after one year +€2,614
up €2,614 (+3.5%), from €74,657 to €77,271
- Profit (loss) carried forward +€1,059
up €1,059 (+2.7%), from -€39,730 to -€38,670
- Write-downs -€42,020
new in 2025: -€42,020
- Other operating charges +€41,840
up €41,840 (+3,686%), from €1,135 to €42,975
- Gross operating margin +€224
up €224 (+77.3%), from -€289 to -€66
- Taxes +€207
up €207 (+63.3%), from €327 to €534
- Financial charges +€104
up €104 (+32.6%), from €320 to €424
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,909 | €80,498 | +€2,589 | +3.3% |
| Fixed assets | 21/28 | €188 | €188 | = | 0.0% |
| Financial fixed assets | 28 | €188 | €188 | = | 0.0% |
| Current assets | 29/58 | €77,721 | €80,310 | +€2,589 | +3.3% |
| Amounts receivable after more than one year | 29 | €74,657 | €77,271 | +€2,614 | +3.5% |
| Other amounts receivable | 291 | €74,657 | €77,271 | +€2,614 | +3.5% |
| Amounts receivable within one year | 40/41 | €120 | €0 | -€120 | -100% |
| Other amounts receivable | 41 | €120 | €0 | -€120 | -100% |
| Deferred charges and accrued income | 490/1 | €2,944 | €3,039 | +€94 | +3.2% |
| Total equity and liabilities | 10/49 | €77,909 | €80,498 | +€2,589 | +3.3% |
| Equity | 10/15 | -€13,281 | -€12,221 | +€1,059 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,849 | €7,849 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,990 | €5,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,730 | -€38,670 | +€1,059 | +2.7% |
| Provisions and deferred taxes | 16 | €85,733 | €85,733 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €85,733 | €85,733 | = | 0.0% |
| Pensions and similar obligations | 160 | €85,733 | €85,733 | = | 0.0% |
| Amounts payable | 17/49 | €5,457 | €6,986 | +€1,529 | +28.0% |
| Amounts payable within one year | 42/48 | €5,457 | €6,986 | +€1,529 | +28.0% |
| Financial debts | 43 | €1,847 | €2,551 | +€704 | +38.1% |
| Credit institutions | 430/8 | €1,847 | €2,551 | +€704 | +38.1% |
| Trade debts | 44 | €3,099 | €3,499 | +€400 | +12.9% |
| Suppliers | 440/4 | €3,099 | €3,499 | +€400 | +12.9% |
| Taxes, remuneration and social security | 45 | €327 | €752 | +€425 | +130% |
| Taxes | 450/3 | €327 | €752 | +€425 | +130% |
| Other amounts payable | 47/48 | €184 | €184 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€42,020 | -€42,020 | |
| Other operating charges | 640/8 | €1,135 | €42,975 | +€41,840 | +3,686% |
| Gross operating margin | 9900 | -€289 | -€66 | +€224 | +77.3% |
| Operating profit (loss) | 9901 | -€1,424 | -€1,021 | +€403 | +28.3% |
| Financial income | 75/76B | €2,944 | €3,039 | +€94 | +3.2% |
| Recurring financial income | 75 | €2,944 | €3,039 | +€94 | +3.2% |
| Financial charges | 65/66B | €320 | €424 | +€104 | +32.6% |
| Recurring financial charges | 65 | €320 | €424 | +€104 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €1,200 | €1,593 | +€393 | +32.8% |
| Income taxes | 67/77 | €327 | €534 | +€207 | +63.3% |
| Profit (loss) for the period | 9904 | €873 | €1,059 | +€186 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €873 | €1,059 | +€186 | +21.3% |
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 18 October 2026 via checked.be.