Compass Creations: 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 Creations
Largest movements
- Receivables within one year +€291,491
up €291,491 (+1258.3%), from €23,166 to €314,656
of which Other amounts receivable: +€252,976
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash +€27,574
up €27,574 (+47.0%), from €58,639 to €86,213
mainly Net result for the year (+€189,203) and Current investments (+€100,000)
- Tangible fixed assets -€5,777
down €5,777 (-16.6%), from €34,712 to €28,935
of which Furniture and vehicles: -€5,510
- Reserves +€189,203
up €189,203 (+114.4%), from €165,323 to €354,526
- Tax, wage and social debts +€27,751
up €27,751 (+66.7%), from €41,577 to €69,328
- Gross operating margin +€108,032
up €108,032 (+78.9%), from €136,954 to €244,986
- Taxes +€28,866
up €28,866 (+97.4%), from €29,634 to €58,500
- Financial income +€8,000
up €8,000 (+699.5%), from €1,144 to €9,144
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 | €217,033 | €431,311 | +€214,278 | +98.7% |
| Fixed assets | 21/28 | €34,712 | €28,935 | -€5,777 | -16.6% |
| Tangible fixed assets | 22/27 | €34,712 | €28,935 | -€5,777 | -16.6% |
| Plant, machinery and equipment | 23 | €799 | €532 | -€267 | -33.4% |
| Furniture and vehicles | 24 | €33,913 | €28,403 | -€5,510 | -16.2% |
| Current assets | 29/58 | €182,321 | €402,376 | +€220,055 | +120.7% |
| Amounts receivable within one year | 40/41 | €23,166 | €314,656 | +€291,491 | +1258.3% |
| Trade receivables | 40 | €23,147 | €61,661 | +€38,514 | +166.4% |
| Other amounts receivable | 41 | €19 | €252,995 | +€252,976 | +1350648.3% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €58,639 | €86,213 | +€27,574 | +47.0% |
| Deferred charges and accrued income | 490/1 | €516 | €1,507 | +€991 | +191.9% |
| Total equity and liabilities | 10/49 | €217,033 | €431,311 | +€214,278 | +98.7% |
| Equity | 10/15 | €170,323 | €359,526 | +€189,203 | +111.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €165,323 | €354,526 | +€189,203 | +114.4% |
| Distributable reserves | 133 | €165,323 | €354,526 | +€189,203 | +114.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €46,710 | €71,785 | +€25,075 | +53.7% |
| Amounts payable within one year | 42/48 | €46,710 | €71,785 | +€25,075 | +53.7% |
| Trade debts | 44 | €1,662 | €2,457 | +€796 | +47.9% |
| Suppliers | 440/4 | €1,662 | €2,457 | +€796 | +47.9% |
| Taxes, remuneration and social security | 45 | €41,577 | €69,328 | +€27,751 | +66.7% |
| Taxes | 450/3 | €41,577 | €69,328 | +€27,751 | +66.7% |
| Other amounts payable | 47/48 | €3,471 | €0 | -€3,471 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,665 | €5,777 | +€112 | +2.0% |
| Other operating charges | 640/8 | €246 | €522 | +€276 | +111.9% |
| Gross operating margin | 9900 | €136,954 | €244,986 | +€108,032 | +78.9% |
| Operating profit (loss) | 9901 | €131,042 | €238,686 | +€107,644 | +82.1% |
| Financial income | 75/76B | €1,144 | €9,144 | +€8,000 | +699.5% |
| Recurring financial income | 75 | €1,144 | €9,144 | +€8,000 | +699.5% |
| Financial charges | 65/66B | €62 | €127 | +€65 | +103.6% |
| Recurring financial charges | 65 | €62 | €127 | +€65 | +103.6% |
| Profit (loss) for the period before taxes | 9903 | €132,124 | €247,703 | +€115,580 | +87.5% |
| Income taxes | 67/77 | €29,634 | €58,500 | +€28,866 | +97.4% |
| Profit (loss) for the period | 9904 | €102,490 | €189,203 | +€86,713 | +84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €102,490 | €189,203 | +€86,713 | +84.6% |
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.