COMPASS CONSULT SERVICES: 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 CONSULT SERVICES
Largest movements
- Tangible fixed assets -€10,892
down €10,892 (-23.9%), from €45,579 to €34,687
of which Furniture and vehicles: -€10,323
- Cash -€7,363
down €7,363 (-26.2%), from €28,138 to €20,776
mainly Other debts (-€9,292) and Trade debts (-€4,401)
- Deferred charges and accrued income +€3,064
up €3,064 (+157.7%), from €1,943 to €5,006
- Receivables within one year +€1,864
up €1,864 (+47.9%), from €3,889 to €5,753
of which Trade receivables: +€1,187
- Other debts -€9,292
down €9,292 (-92.7%), from €10,021 to €729
- Trade debts -€4,401
down €4,401 (-60.4%), from €7,287 to €2,885
- Reserves +€2,324
up €2,324 (+8.8%), from €26,502 to €28,826
- Tax, wage and social debts -€1,918
down €1,918 (-38.4%), from €4,992 to €3,073
- Gross operating margin -€22,291
down €22,291 (-53.6%), from €41,588 to €19,297
- Depreciation +€8,225
up €8,225 (+125.0%), from €6,582 to €14,807
- Taxes -€8,061
down €8,061 (-85.9%), from €9,384 to €1,323
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 | €79,549 | €66,262 | -€13,288 | -16.7% |
| Fixed assets | 21/28 | €45,579 | €34,727 | -€10,852 | -23.8% |
| Tangible fixed assets | 22/27 | €45,579 | €34,687 | -€10,892 | -23.9% |
| Plant, machinery and equipment | 23 | €637 | €361 | -€276 | -43.3% |
| Furniture and vehicles | 24 | €32,143 | €21,820 | -€10,323 | -32.1% |
| Other tangible fixed assets | 26 | €12,798 | €12,505 | -€293 | -2.3% |
| Financial fixed assets | 28 | - | €40 | +€40 | |
| Current assets | 29/58 | €33,970 | €31,535 | -€2,435 | -7.2% |
| Amounts receivable within one year | 40/41 | €3,889 | €5,753 | +€1,864 | +47.9% |
| Trade receivables | 40 | €3,889 | €5,076 | +€1,187 | +30.5% |
| Other amounts receivable | 41 | - | €677 | +€677 | |
| Cash at bank and in hand | 54/58 | €28,138 | €20,776 | -€7,363 | -26.2% |
| Deferred charges and accrued income | 490/1 | €1,943 | €5,006 | +€3,064 | +157.7% |
| Total equity and liabilities | 10/49 | €79,549 | €66,262 | -€13,288 | -16.7% |
| Equity | 10/15 | €57,250 | €59,575 | +€2,324 | +4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,502 | €28,826 | +€2,324 | +8.8% |
| Distributable reserves | 133 | €26,502 | €28,826 | +€2,324 | +8.8% |
| Profit (loss) carried forward | 14 | €18,348 | €18,348 | = | 0.0% |
| Amounts payable | 17/49 | €22,299 | €6,687 | -€15,612 | -70.0% |
| Amounts payable within one year | 42/48 | €22,299 | €6,687 | -€15,612 | -70.0% |
| Trade debts | 44 | €7,287 | €2,885 | -€4,401 | -60.4% |
| Suppliers | 440/4 | €7,287 | €2,885 | -€4,401 | -60.4% |
| Taxes, remuneration and social security | 45 | €4,992 | €3,073 | -€1,918 | -38.4% |
| Taxes | 450/3 | €4,992 | €3,073 | -€1,918 | -38.4% |
| Other amounts payable | 47/48 | €10,021 | €729 | -€9,292 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,582 | €14,807 | +€8,225 | +125.0% |
| Other operating charges | 640/8 | €866 | €746 | -€120 | -13.9% |
| Gross operating margin | 9900 | €41,588 | €19,297 | -€22,291 | -53.6% |
| Operating profit (loss) | 9901 | €34,140 | €3,744 | -€30,396 | -89.0% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €114 | €114 | -€0 | 0.0% |
| Recurring financial charges | 65 | €114 | €114 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €34,026 | €3,648 | -€30,379 | -89.3% |
| Income taxes | 67/77 | €9,384 | €1,323 | -€8,061 | -85.9% |
| Profit (loss) for the period | 9904 | €24,642 | €2,324 | -€22,318 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,642 | €2,324 | -€22,318 | -90.6% |
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 6 October 2026 via checked.be.