Compass Advisory: 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.
Compass Advisory
Largest movements
- Receivables within one year +€21,558
up €21,558 (+759.4%), from €2,839 to €24,396
of which Other amounts receivable: +€12,238
- Financial fixed assets +€8,856
up €8,856 (+20.6%), from €43,044 to €51,900
- Cash -€3,152
down €3,152 (-78.1%), from €4,035 to €883
mainly Receivables within one year (-€21,558) and Other debts (-€17,500)
- Tangible fixed assets -€1,610
down €1,610 (-40.0%), from €4,029 to €2,419
of which Furniture and vehicles: -€816
- Profit (loss) carried forward +€43,865
up €43,865 (+271.5%), from €16,154 to €60,019
- Other debts -€17,500
no longer reported in 2025 (was €17,500)
- Debts after one year -€5,285
down €5,285 (-79.5%), from €6,645 to €1,359
- Trade debts +€4,427
up €4,427 (+174.1%), from €2,543 to €6,969
- Gross operating margin -€10,061
down €10,061 (-13.6%), from €73,885 to €63,824
- Depreciation -€5,276
down €5,276 (-76.6%), from €6,886 to €1,610
- Taxes -€1,593
down €1,593 (-8.7%), from €18,299 to €16,707
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.
Cash bridge derived
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 | €54,637 | €80,325 | +€25,689 | +47.0% |
| Fixed assets | 21/28 | €47,073 | €54,319 | +€7,246 | +15.4% |
| Tangible fixed assets | 22/27 | €4,029 | €2,419 | -€1,610 | -40.0% |
| Plant, machinery and equipment | 23 | €3,214 | €2,419 | -€795 | -24.7% |
| Furniture and vehicles | 24 | €816 | - | -€816 | |
| Financial fixed assets | 28 | €43,044 | €51,900 | +€8,856 | +20.6% |
| Current assets | 29/58 | €7,563 | €26,006 | +€18,443 | +243.8% |
| Amounts receivable within one year | 40/41 | €2,839 | €24,396 | +€21,558 | +759.4% |
| Trade receivables | 40 | €2,191 | €11,511 | +€9,320 | +425.3% |
| Other amounts receivable | 41 | €647 | €12,885 | +€12,238 | +1890.2% |
| Cash at bank and in hand | 54/58 | €4,035 | €883 | -€3,152 | -78.1% |
| Deferred charges and accrued income | 490/1 | €690 | €727 | +€37 | +5.4% |
| Total equity and liabilities | 10/49 | €54,637 | €80,325 | +€25,689 | +47.0% |
| Equity | 10/15 | €18,154 | €62,019 | +€43,865 | +241.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,154 | €60,019 | +€43,865 | +271.5% |
| Amounts payable | 17/49 | €36,482 | €18,307 | -€18,176 | -49.8% |
| Amounts payable after more than one year | 17 | €6,645 | €1,359 | -€5,285 | -79.5% |
| Financial debts | 170/4 | €6,645 | €1,359 | -€5,285 | -79.5% |
| Amounts payable within one year | 42/48 | €29,838 | €16,947 | -€12,890 | -43.2% |
| Current portion of amounts payable after more than one year | 42 | €5,095 | €5,285 | +€190 | +3.7% |
| Trade debts | 44 | €2,543 | €6,969 | +€4,427 | +174.1% |
| Suppliers | 440/4 | €2,543 | €6,969 | +€4,427 | +174.1% |
| Taxes, remuneration and social security | 45 | €4,700 | €4,693 | -€8 | -0.2% |
| Taxes | 450/3 | €4,700 | €4,693 | -€8 | -0.2% |
| Other amounts payable | 47/48 | €17,500 | - | -€17,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,886 | €1,610 | -€5,276 | -76.6% |
| Other operating charges | 640/8 | €806 | €1,119 | +€314 | +38.9% |
| Gross operating margin | 9900 | €73,885 | €63,824 | -€10,061 | -13.6% |
| Operating profit (loss) | 9901 | €66,193 | €61,095 | -€5,099 | -7.7% |
| Financial charges | 65/66B | €904 | €524 | -€380 | -42.1% |
| Recurring financial charges | 65 | €904 | €524 | -€380 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €65,289 | €60,571 | -€4,718 | -7.2% |
| Income taxes | 67/77 | €18,299 | €16,707 | -€1,593 | -8.7% |
| Profit (loss) for the period | 9904 | €46,990 | €43,865 | -€3,125 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,990 | €43,865 | -€3,125 | -6.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.