COMPASS ADVERTISING: 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 ADVERTISING
Largest movements
- Cash -€64,465
down €64,465 (-34.4%), from €187,466 to €123,001
mainly Contributions, distributions and other (-€79,000) and Investment in fixed assets (net) (-€49,620)
- Receivables within one year +€35,053
up €35,053 (+59.0%), from €59,366 to €94,419
of which Other amounts receivable: +€54,134
- Deferred charges and accrued income +€25,055
up €25,055 (+844%), from €2,970 to €28,025
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Advances received -€36,072
no longer reported in 2025 (was €36,072)
- Reserves -€28,000
down €28,000 (-4.8%), from €588,500 to €560,500
- Debts after one year +€19,481
up €19,481 (+3.8%), from €512,351 to €531,832
of which Other amounts payable: +€60,000
- Gross operating margin -€157,835
down €157,835 (-53.3%), from €296,382 to €138,547
- Staff costs -€71,425
no longer reported in 2025 (was €71,425)
- Taxes -€29,168
down €29,168 (-56.2%), from €51,877 to €22,709
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 | €1,375,579 | €1,344,842 | -€30,736 | -2.2% |
| Fixed assets | 21/28 | €1,100,777 | €1,099,398 | -€1,379 | -0.1% |
| Tangible fixed assets | 22/27 | €358,277 | €356,898 | -€1,379 | -0.4% |
| Land and buildings | 22 | €174,223 | €194,181 | +€19,957 | +11.5% |
| Plant, machinery and equipment | 23 | - | €1,946 | +€1,946 | |
| Furniture and vehicles | 24 | €84,650 | €64,740 | -€19,910 | -23.5% |
| Other tangible fixed assets | 26 | €99,404 | €96,031 | -€3,373 | -3.4% |
| Financial fixed assets | 28 | €742,500 | €742,500 | = | 0.0% |
| Current assets | 29/58 | €274,802 | €245,444 | -€29,357 | -10.7% |
| Amounts receivable within one year | 40/41 | €59,366 | €94,419 | +€35,053 | +59.0% |
| Trade receivables | 40 | €52,587 | €33,506 | -€19,081 | -36.3% |
| Other amounts receivable | 41 | €6,779 | €60,912 | +€54,134 | +799% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €187,466 | €123,001 | -€64,465 | -34.4% |
| Deferred charges and accrued income | 490/1 | €2,970 | €28,025 | +€25,055 | +844% |
| Total equity and liabilities | 10/49 | €1,375,579 | €1,344,842 | -€30,736 | -2.2% |
| Equity | 10/15 | €606,067 | €578,536 | -€27,531 | -4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €588,500 | €560,500 | -€28,000 | -4.8% |
| Distributable reserves | 133 | €588,500 | €560,500 | -€28,000 | -4.8% |
| Profit (loss) carried forward | 14 | €11,367 | €11,836 | +€469 | +4.1% |
| Amounts payable | 17/49 | €769,512 | €766,306 | -€3,206 | -0.4% |
| Amounts payable after more than one year | 17 | €512,351 | €531,832 | +€19,481 | +3.8% |
| Financial debts | 170/4 | €217,351 | €176,832 | -€40,519 | -18.6% |
| Other amounts payable | 178/9 | €295,000 | €355,000 | +€60,000 | +20.3% |
| Amounts payable within one year | 42/48 | €256,927 | €234,266 | -€22,661 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €39,846 | €40,969 | +€1,122 | +2.8% |
| Trade debts | 44 | €26,144 | €39,873 | +€13,729 | +52.5% |
| Suppliers | 440/4 | €26,144 | €39,873 | +€13,729 | +52.5% |
| Advances received on contracts in progress | 46 | €36,072 | - | -€36,072 | |
| Taxes, remuneration and social security | 45 | €6,300 | €12,087 | +€5,787 | +91.9% |
| Taxes | 450/3 | €6,300 | €12,087 | +€5,787 | +91.9% |
| Other amounts payable | 47/48 | €148,564 | €141,337 | -€7,227 | -4.9% |
| Accrued charges and deferred income | 492/3 | €234 | €208 | -€26 | -11.1% |
| Non-recurring operating income | 76A | €2,740 | - | -€2,740 | |
| Remuneration, social security and pensions | 62 | €71,425 | - | -€71,425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,427 | €50,999 | +€1,572 | +3.2% |
| Other operating charges | 640/8 | €6,669 | €6,758 | +€89 | +1.3% |
| Gross operating margin | 9900 | €296,382 | €138,547 | -€157,835 | -53.3% |
| Operating profit (loss) | 9901 | €168,862 | €80,790 | -€88,072 | -52.2% |
| Financial income | 75/76B | €1,894 | €1,156 | -€738 | -39.0% |
| Recurring financial income | 75 | €1,894 | €1,156 | -€738 | -39.0% |
| Financial charges | 65/66B | €8,521 | €7,768 | -€753 | -8.8% |
| Recurring financial charges | 65 | €8,521 | €7,768 | -€753 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €162,234 | €74,178 | -€88,056 | -54.3% |
| Income taxes | 67/77 | €51,877 | €22,709 | -€29,168 | -56.2% |
| Profit (loss) for the period | 9904 | €110,357 | €51,469 | -€58,888 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €110,357 | €51,469 | -€58,888 | -53.4% |
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 21 October 2026 via checked.be.