COMPASS CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets +€12,767
up €12,767 (+123.6%), from €10,326 to €23,093
of which Furniture and vehicles: +€7,504
- Cash -€5,414
down €5,414 (-19.6%), from €27,659 to €22,245
mainly Investment in fixed assets (net) (-€18,755) and Other debts (-€1,652)
- Deferred charges and accrued income +€639
up €639 (+2487.9%), from €26 to €665
- Reserves +€8,370
up €8,370 (+35.7%), from €23,473 to €31,843
- Other debts -€1,652
down €1,652 (-60.5%), from €2,732 to €1,080
- Tax, wage and social debts +€797
up €797 (+14.2%), from €5,605 to €6,402
- Trade debts +€512
up €512, from €0 to €512
- Depreciation +€3,354
up €3,354 (+127.3%), from €2,634 to €5,988
- Taxes +€837
new in 2025: €837
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 | €38,011 | €46,038 | +€8,027 | +21.1% |
| Fixed assets | 21/28 | €10,326 | €23,093 | +€12,767 | +123.6% |
| Tangible fixed assets | 22/27 | €10,326 | €23,093 | +€12,767 | +123.6% |
| Land and buildings | 22 | - | €6,960 | +€6,960 | |
| Plant, machinery and equipment | 23 | €9,440 | €7,742 | -€1,698 | -18.0% |
| Furniture and vehicles | 24 | €886 | €8,390 | +€7,504 | +847.2% |
| Current assets | 29/58 | €27,685 | €22,945 | -€4,739 | -17.1% |
| Amounts receivable within one year | 40/41 | €0 | €36 | +€36 | |
| Trade receivables | 40 | - | €36 | +€36 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,659 | €22,245 | -€5,414 | -19.6% |
| Deferred charges and accrued income | 490/1 | €26 | €665 | +€639 | +2487.9% |
| Total equity and liabilities | 10/49 | €38,011 | €46,038 | +€8,027 | +21.1% |
| Equity | 10/15 | €29,673 | €38,043 | +€8,370 | +28.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,473 | €31,843 | +€8,370 | +35.7% |
| Distributable reserves | 133 | €23,473 | €31,843 | +€8,370 | +35.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,337 | €7,995 | -€343 | -4.1% |
| Amounts payable within one year | 42/48 | €8,337 | €7,995 | -€343 | -4.1% |
| Trade debts | 44 | €0 | €512 | +€512 | |
| Suppliers | 440/4 | €0 | €512 | +€512 | |
| Taxes, remuneration and social security | 45 | €5,605 | €6,402 | +€797 | +14.2% |
| Taxes | 450/3 | €5,605 | €6,402 | +€797 | +14.2% |
| Other amounts payable | 47/48 | €2,732 | €1,080 | -€1,652 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,634 | €5,988 | +€3,354 | +127.3% |
| Other operating charges | 640/8 | €594 | €715 | +€121 | +20.3% |
| Gross operating margin | 9900 | €17,066 | €16,936 | -€130 | -0.8% |
| Operating profit (loss) | 9901 | €13,838 | €10,233 | -€3,605 | -26.0% |
| Financial income | 75/76B | €0 | €14 | +€14 | |
| Recurring financial income | 75 | €0 | €14 | +€14 | |
| Financial charges | 65/66B | €78 | €207 | +€129 | +164.4% |
| Recurring financial charges | 65 | €78 | €207 | +€129 | +164.4% |
| Profit (loss) for the period before taxes | 9903 | €13,759 | €10,040 | -€3,719 | -27.0% |
| Income taxes | 67/77 | - | €837 | +€837 | |
| Profit (loss) for the period | 9904 | €13,759 | €9,203 | -€4,556 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,759 | €9,203 | -€4,556 | -33.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.