COMPASS ASSOCIATES CONSULTING: 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 ASSOCIATES CONSULTING
Largest movements
- Receivables within one year +€47,613
up €47,613 (+58.6%), from €81,207 to €128,820
of which Trade receivables: +€49,495
- Financial fixed assets -€43,125
down €43,125 (-30.1%), from €143,204 to €100,079
- Cash -€13,838
down €13,838 (-25.2%), from €54,997 to €41,159
mainly Contributions, distributions and other (-€50,000) and Debts after one year (-€48,870)
- Other debts +€57,505
up €57,505 (+81.9%), from €70,185 to €127,689
- Debts after one year -€48,870
down €48,870 (-47.5%), from €102,916 to €54,046
of which Other amounts payable: -€99,013
- Profit (loss) carried forward -€23,282
down €23,282 (-56.6%), from €41,138 to €17,856
- Current portion of long-term debt +€6,835
up €6,835 (+61.1%), from €11,179 to €18,013
- Tax, wage and social debts -€4,887
down €4,887 (-10.1%), from €48,494 to €43,608
of which Remuneration and social security: -€8,602
- Gross operating margin -€12,414
down €12,414 (-6.9%), from €181,123 to €168,709
- Taxes -€5,454
down €5,454 (-44.4%), from €12,272 to €6,819
- Staff costs -€3,827
down €3,827 (-3.6%), from €107,035 to €103,208
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 | €286,975 | €278,744 | -€8,230 | -2.9% |
| Fixed assets | 21/28 | €145,120 | €103,143 | -€41,977 | -28.9% |
| Intangible fixed assets | 21 | - | €879 | +€879 | |
| Tangible fixed assets | 22/27 | €1,917 | €2,185 | +€268 | +14.0% |
| Plant, machinery and equipment | 23 | €1,917 | €1,715 | -€202 | -10.5% |
| Furniture and vehicles | 24 | - | €470 | +€470 | |
| Financial fixed assets | 28 | €143,204 | €100,079 | -€43,125 | -30.1% |
| Current assets | 29/58 | €141,855 | €175,602 | +€33,747 | +23.8% |
| Amounts receivable within one year | 40/41 | €81,207 | €128,820 | +€47,613 | +58.6% |
| Trade receivables | 40 | €71,235 | €120,730 | +€49,495 | +69.5% |
| Other amounts receivable | 41 | €9,972 | €8,090 | -€1,883 | -18.9% |
| Cash at bank and in hand | 54/58 | €54,997 | €41,159 | -€13,838 | -25.2% |
| Deferred charges and accrued income | 490/1 | €5,650 | €5,622 | -€28 | -0.5% |
| Total equity and liabilities | 10/49 | €286,975 | €278,744 | -€8,230 | -2.9% |
| Equity | 10/15 | €46,138 | €22,856 | -€23,282 | -50.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,138 | €17,856 | -€23,282 | -56.6% |
| Amounts payable | 17/49 | €240,837 | €255,889 | +€15,052 | +6.2% |
| Amounts payable after more than one year | 17 | €102,916 | €54,046 | -€48,870 | -47.5% |
| Financial debts | 170/4 | €3,903 | €54,046 | +€50,143 | +1,285% |
| Other amounts payable | 178/9 | €99,013 | €0 | -€99,013 | -100% |
| Amounts payable within one year | 42/48 | €137,921 | €200,260 | +€62,339 | +45.2% |
| Current portion of amounts payable after more than one year | 42 | €11,179 | €18,013 | +€6,835 | +61.1% |
| Trade debts | 44 | €8,063 | €10,950 | +€2,887 | +35.8% |
| Suppliers | 440/4 | €8,063 | €10,950 | +€2,887 | +35.8% |
| Taxes, remuneration and social security | 45 | €48,494 | €43,608 | -€4,887 | -10.1% |
| Taxes | 450/3 | €23,539 | €27,254 | +€3,715 | +15.8% |
| Remuneration and social security | 454/9 | €24,955 | €16,353 | -€8,602 | -34.5% |
| Other amounts payable | 47/48 | €70,185 | €127,689 | +€57,505 | +81.9% |
| Accrued charges and deferred income | 492/3 | - | €1,582 | +€1,582 | |
| Remuneration, social security and pensions | 62 | €107,035 | €103,208 | -€3,827 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101 | €317 | +€216 | +214% |
| Other operating charges | 640/8 | €410 | €2,031 | +€1,621 | +396% |
| Non-recurring operating charges | 66A | - | €22,152 | +€22,152 | |
| Gross operating margin | 9900 | €181,123 | €168,709 | -€12,414 | -6.9% |
| Operating profit (loss) | 9901 | €73,578 | €41,002 | -€32,576 | -44.3% |
| Financial income | 75/76B | €0 | €82 | +€82 | |
| Recurring financial income | 75 | €0 | €82 | +€82 | |
| Financial charges | 65/66B | €6,842 | €7,548 | +€705 | +10.3% |
| Recurring financial charges | 65 | €6,842 | €7,548 | +€705 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €66,735 | €33,537 | -€33,199 | -49.7% |
| Income taxes | 67/77 | €12,272 | €6,819 | -€5,454 | -44.4% |
| Profit (loss) for the period | 9904 | €54,463 | €26,718 | -€27,745 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,463 | €26,718 | -€27,745 | -50.9% |
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 26 October 2026 via checked.be.