COMPASS Pharma: 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 Pharma
Largest movements
- Current investments +€61,493
up €61,493 (+49.6%), from €124,000 to €185,493
- Receivables within one year +€28,341
up €28,341 (+23.4%), from €120,939 to €149,280
of which Trade receivables: +€19,857
- Cash -€16,976
down €16,976 (-16.4%), from €103,575 to €86,600
mainly Contributions, distributions and other (-€69,042) and Current investments (-€61,493)
- Trade debts +€104,833
up €104,833 (+250%), from €41,985 to €146,818
- Reserves -€30,000
down €30,000 (-12.1%), from €247,880 to €217,880
- Tax, wage and social debts -€8,403
down €8,403 (-76.6%), from €10,965 to €2,561
- Other debts +€7,548
up €7,548 (+24.0%), from €31,494 to €39,042
- Gross operating margin +€17,372
up €17,372 (+54.3%), from €32,006 to €49,378
- Taxes +€5,041
up €5,041 (+64.6%), from €7,799 to €12,840
- Financial income +€4,095
new in 2025: €4,095
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 | €350,972 | €424,901 | +€73,929 | +21.1% |
| Fixed assets | 21/28 | €1,792 | €1,077 | -€716 | -39.9% |
| Tangible fixed assets | 22/27 | €1,792 | €1,077 | -€716 | -39.9% |
| Plant, machinery and equipment | 23 | €1,792 | €1,077 | -€716 | -39.9% |
| Current assets | 29/58 | €349,180 | €423,825 | +€74,645 | +21.4% |
| Amounts receivable within one year | 40/41 | €120,939 | €149,280 | +€28,341 | +23.4% |
| Trade receivables | 40 | €116,694 | €136,551 | +€19,857 | +17.0% |
| Other amounts receivable | 41 | €4,245 | €12,729 | +€8,484 | +200% |
| Current investments | 50/53 | €124,000 | €185,493 | +€61,493 | +49.6% |
| Cash at bank and in hand | 54/58 | €103,575 | €86,600 | -€16,976 | -16.4% |
| Deferred charges and accrued income | 490/1 | €665 | €2,452 | +€1,786 | +268% |
| Total equity and liabilities | 10/49 | €350,972 | €424,901 | +€73,929 | +21.1% |
| Equity | 10/15 | €266,480 | €236,480 | -€30,000 | -11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €247,880 | €217,880 | -€30,000 | -12.1% |
| Distributable reserves | 133 | €247,880 | €217,880 | -€30,000 | -12.1% |
| Amounts payable | 17/49 | €84,492 | €188,421 | +€103,929 | +123% |
| Amounts payable within one year | 42/48 | €84,492 | €188,421 | +€103,929 | +123% |
| Financial debts | 43 | €48 | - | -€48 | |
| Credit institutions | 430/8 | €48 | - | -€48 | |
| Trade debts | 44 | €41,985 | €146,818 | +€104,833 | +250% |
| Suppliers | 440/4 | €41,985 | €146,818 | +€104,833 | +250% |
| Taxes, remuneration and social security | 45 | €10,965 | €2,561 | -€8,403 | -76.6% |
| Taxes | 450/3 | €10,965 | €2,561 | -€8,403 | -76.6% |
| Other amounts payable | 47/48 | €31,494 | €39,042 | +€7,548 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355 | €716 | +€361 | +102% |
| Other operating charges | 640/8 | €764 | €781 | +€17 | +2.2% |
| Gross operating margin | 9900 | €32,006 | €49,378 | +€17,372 | +54.3% |
| Operating profit (loss) | 9901 | €30,886 | €47,880 | +€16,994 | +55.0% |
| Financial income | 75/76B | - | €4,095 | +€4,095 | |
| Recurring financial income | 75 | - | €4,095 | +€4,095 | |
| Financial charges | 65/66B | €86 | €94 | +€8 | +8.8% |
| Recurring financial charges | 65 | €86 | €94 | +€8 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €30,800 | €51,882 | +€21,082 | +68.4% |
| Income taxes | 67/77 | €7,799 | €12,840 | +€5,041 | +64.6% |
| Profit (loss) for the period | 9904 | €23,001 | €39,042 | +€16,041 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,001 | €39,042 | +€16,041 | +69.7% |
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 18 October 2026 via checked.be.