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
- Cash +€36,138
up €36,138 (+73.5%), from €49,173 to €85,311
mainly Current portion of long-term debt (+€400,000) and Accrued charges and deferred income (+€14,000)
- Current portion of long-term debt +€400,000
new in 2025: €400,000
- Other debts -€395,579
down €395,579 (-33.5%), from €1.2m to €785,660
- Financial charges +€20,210
up €20,210 (+6200.8%), from €326 to €20,536
- Gross operating margin +€15,092
up €15,092 (+61.6%), from €24,487 to €39,580
- Taxes -€1,787
down €1,787 (-24.5%), from €7,308 to €5,521
- Depreciation +€637
up €637 (+1207.1%), from €53 to €690
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 | €1,616,080 | €1,652,396 | +€36,315 | +2.2% |
| Fixed assets | 21/28 | €1,563,397 | €1,562,707 | -€690 | 0.0% |
| Tangible fixed assets | 22/27 | €3,397 | €2,707 | -€690 | -20.3% |
| Furniture and vehicles | 24 | €3,397 | €2,707 | -€690 | -20.3% |
| Financial fixed assets | 28 | €1,560,000 | €1,560,000 | = | 0.0% |
| Current assets | 29/58 | €52,684 | €89,689 | +€37,005 | +70.2% |
| Amounts receivable within one year | 40/41 | €3,489 | €4,349 | +€860 | +24.7% |
| Other amounts receivable | 41 | €3,489 | €4,349 | +€860 | +24.7% |
| Cash at bank and in hand | 54/58 | €49,173 | €85,311 | +€36,138 | +73.5% |
| Deferred charges and accrued income | 490/1 | €22 | €29 | +€7 | +32.2% |
| Total equity and liabilities | 10/49 | €1,616,080 | €1,652,396 | +€36,315 | +2.2% |
| Equity | 10/15 | €428,644 | €440,508 | +€11,864 | +2.8% |
| Contributions | 10/11 | €318,600 | €318,600 | = | 0.0% |
| Reserves | 13 | €98,920 | €110,670 | +€11,750 | +11.9% |
| Distributable reserves | 133 | €98,920 | €110,670 | +€11,750 | +11.9% |
| Profit (loss) carried forward | 14 | €11,124 | €11,238 | +€114 | +1.0% |
| Amounts payable | 17/49 | €1,187,436 | €1,211,888 | +€24,452 | +2.1% |
| Amounts payable within one year | 42/48 | €1,187,436 | €1,197,888 | +€10,452 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | - | €400,000 | +€400,000 | |
| Trade debts | 44 | €736 | €5,053 | +€4,317 | +586.4% |
| Suppliers | 440/4 | €736 | €5,053 | +€4,317 | +586.4% |
| Taxes, remuneration and social security | 45 | €5,461 | €7,175 | +€1,714 | +31.4% |
| Taxes | 450/3 | €3,636 | €7,175 | +€3,539 | +97.3% |
| Remuneration and social security | 454/9 | €1,826 | - | -€1,826 | |
| Other amounts payable | 47/48 | €1,181,239 | €785,660 | -€395,579 | -33.5% |
| Accrued charges and deferred income | 492/3 | - | €14,000 | +€14,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | €690 | +€637 | +1207.1% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €24,487 | €39,580 | +€15,092 | +61.6% |
| Operating profit (loss) | 9901 | €23,467 | €37,891 | +€14,424 | +61.5% |
| Financial income | 75/76B | €22 | €29 | +€7 | +32.2% |
| Recurring financial income | 75 | €22 | €29 | +€7 | +32.2% |
| Financial charges | 65/66B | €326 | €20,536 | +€20,210 | +6200.8% |
| Recurring financial charges | 65 | €326 | €20,536 | +€20,210 | +6200.8% |
| Profit (loss) for the period before taxes | 9903 | €23,163 | €17,385 | -€5,779 | -24.9% |
| Income taxes | 67/77 | €7,308 | €5,521 | -€1,787 | -24.5% |
| Profit (loss) for the period | 9904 | €15,855 | €11,864 | -€3,992 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,855 | €11,864 | -€3,992 | -25.2% |
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 7 October 2026 via checked.be.