COMPBUS: 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.
COMPBUS
Largest movements
- Cash -€38,727
down €38,727 (-25.7%), from €150,757 to €112,030
mainly Net result for the year (-€55,632) and Debts after one year (-€18,134)
- Receivables within one year -€23,883
down €23,883 (-28.1%), from €85,111 to €61,227
of which Trade receivables: -€29,951
- Tangible fixed assets -€19,042
down €19,042 (-29.3%), from €64,917 to €45,875
of which Furniture and vehicles: -€18,430
- Financial fixed assets +€8,140
new in 2025: €8,140
- Profit (loss) carried forward -€55,632
down €55,632, from €23,122 to -€32,510
- Debts after one year -€18,134
no longer reported in 2025 (was €18,134)
- Trade debts +€16,245
up €16,245 (+105%), from €15,424 to €31,669
- Tax, wage and social debts -€13,403
down €13,403 (-64.3%), from €20,852 to €7,449
- Other debts -€3,146
down €3,146 (-55.2%), from €5,702 to €2,557
- Gross operating margin -€127,313
down €127,313, from €104,568 to -€22,745
- Taxes -€23,328
down €23,328 (-94.2%), from €24,760 to €1,432
- Financial charges -€2,106
down €2,106 (-72.1%), from €2,920 to €815
- Other operating charges -€1,216
down €1,216 (-13.5%), from €9,033 to €7,817
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 | €305,752 | €232,147 | -€73,605 | -24.1% |
| Fixed assets | 21/28 | €64,917 | €54,015 | -€10,902 | -16.8% |
| Tangible fixed assets | 22/27 | €64,917 | €45,875 | -€19,042 | -29.3% |
| Plant, machinery and equipment | 23 | €612 | - | -€612 | |
| Furniture and vehicles | 24 | €64,305 | €45,875 | -€18,430 | -28.7% |
| Financial fixed assets | 28 | - | €8,140 | +€8,140 | |
| Current assets | 29/58 | €240,834 | €178,132 | -€62,702 | -26.0% |
| Amounts receivable within one year | 40/41 | €85,111 | €61,227 | -€23,883 | -28.1% |
| Trade receivables | 40 | €84,961 | €55,009 | -€29,951 | -35.3% |
| Other amounts receivable | 41 | €150 | €6,218 | +€6,068 | +4,045% |
| Cash at bank and in hand | 54/58 | €150,757 | €112,030 | -€38,727 | -25.7% |
| Deferred charges and accrued income | 490/1 | €4,967 | €4,875 | -€92 | -1.9% |
| Total equity and liabilities | 10/49 | €305,752 | €232,147 | -€73,605 | -24.1% |
| Equity | 10/15 | €226,478 | €170,846 | -€55,632 | -24.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €197,159 | €197,159 | = | 0.0% |
| Distributable reserves | 133 | €197,159 | €197,159 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,122 | -€32,510 | -€55,632 | |
| Amounts payable | 17/49 | €79,273 | €61,301 | -€17,973 | -22.7% |
| Amounts payable after more than one year | 17 | €18,134 | - | -€18,134 | |
| Financial debts | 170/4 | €18,134 | - | -€18,134 | |
| Amounts payable within one year | 42/48 | €61,139 | €61,301 | +€162 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €19,161 | €19,626 | +€465 | +2.4% |
| Trade debts | 44 | €15,424 | €31,669 | +€16,245 | +105% |
| Suppliers | 440/4 | €15,424 | €31,669 | +€16,245 | +105% |
| Taxes, remuneration and social security | 45 | €20,852 | €7,449 | -€13,403 | -64.3% |
| Taxes | 450/3 | €20,852 | €7,449 | -€13,403 | -64.3% |
| Other amounts payable | 47/48 | €5,702 | €2,557 | -€3,146 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,176 | €23,431 | +€255 | +1.1% |
| Other operating charges | 640/8 | €9,033 | €7,817 | -€1,216 | -13.5% |
| Gross operating margin | 9900 | €104,568 | -€22,745 | -€127,313 | |
| Operating profit (loss) | 9901 | €72,359 | -€53,994 | -€126,353 | |
| Financial income | 75/76B | €643 | €608 | -€34 | -5.4% |
| Recurring financial income | 75 | €643 | €608 | -€34 | -5.4% |
| Financial charges | 65/66B | €2,920 | €815 | -€2,106 | -72.1% |
| Recurring financial charges | 65 | €2,920 | €815 | -€2,106 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | €70,081 | -€54,200 | -€124,281 | |
| Income taxes | 67/77 | €24,760 | €1,432 | -€23,328 | -94.2% |
| Profit (loss) for the period | 9904 | €45,321 | -€55,632 | -€100,953 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,321 | -€55,632 | -€100,953 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.