COMPENDIUM HOLDING: 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.
COMPENDIUM HOLDING
Largest movements
- Tangible fixed assets +€49,085
new in 2025: €49,085
- Receivables within one year -€28,321
down €28,321 (-41.9%), from €67,580 to €39,258
of which Trade receivables: -€23,931
- Cash +€12,715
up €12,715 (+124%), from €10,287 to €23,003
mainly Trade debts (+€34,771) and Receivables within one year (+€28,321)
- Receivables after one year +€8,061
new in 2025: €8,061
- Stocks and contracts +€7,546
up €7,546 (+12.1%), from €62,200 to €69,746
- Trade debts +€34,771
up €34,771 (+563%), from €6,178 to €40,949
- Reserves +€27,631
up €27,631 (+33.4%), from €82,793 to €110,424
- Other debts -€15,253
no longer reported in 2025 (was €15,253)
- Debts after one year +€9,307
new in 2025: €9,307
- Tax, wage and social debts -€6,601
down €6,601 (-41.4%), from €15,958 to €9,357
- Gross operating margin -€17,646
down €17,646 (-29.4%), from €60,117 to €42,471
- Financial charges +€2,869
up €2,869 (+213%), from €1,350 to €4,219
- Taxes -€2,466
down €2,466 (-20.9%), from €11,823 to €9,357
- Financial income -€852
no longer reported in 2025 (was €852)
- Other operating charges +€759
up €759 (+150%), from €505 to €1,264
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 | €140,182 | €190,038 | +€49,856 | +35.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €115 | €49,085 | +€48,970 | +42,583% |
| Tangible fixed assets | 22/27 | - | €49,085 | +€49,085 | |
| Other tangible fixed assets | 26 | - | €49,085 | +€49,085 | |
| Financial fixed assets | 28 | €115 | - | -€115 | |
| Current assets | 29/58 | €140,067 | €140,953 | +€886 | +0.6% |
| Amounts receivable after more than one year | 29 | - | €8,061 | +€8,061 | |
| Other amounts receivable | 291 | - | €8,061 | +€8,061 | |
| Stocks and contracts in progress | 3 | €62,200 | €69,746 | +€7,546 | +12.1% |
| Stocks | 30/36 | €62,200 | €69,746 | +€7,546 | +12.1% |
| Amounts receivable within one year | 40/41 | €67,580 | €39,258 | -€28,321 | -41.9% |
| Trade receivables | 40 | €61,950 | €38,019 | -€23,931 | -38.6% |
| Other amounts receivable | 41 | €5,629 | €1,239 | -€4,390 | -78.0% |
| Cash at bank and in hand | 54/58 | €10,287 | €23,003 | +€12,715 | +124% |
| Deferred charges and accrued income | 490/1 | - | €884 | +€884 | |
| Total equity and liabilities | 10/49 | €140,182 | €190,038 | +€49,856 | +35.6% |
| Equity | 10/15 | €102,793 | €130,424 | +€27,631 | +26.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €82,793 | €110,424 | +€27,631 | +33.4% |
| Distributable reserves | 133 | €82,793 | €110,424 | +€27,631 | +33.4% |
| Amounts payable | 17/49 | €37,389 | €59,613 | +€22,225 | +59.4% |
| Amounts payable after more than one year | 17 | - | €9,307 | +€9,307 | |
| Financial debts | 170/4 | - | €9,307 | +€9,307 | |
| Amounts payable within one year | 42/48 | €37,389 | €50,306 | +€12,917 | +34.5% |
| Trade debts | 44 | €6,178 | €40,949 | +€34,771 | +563% |
| Suppliers | 440/4 | €6,178 | €40,949 | +€34,771 | +563% |
| Taxes, remuneration and social security | 45 | €15,958 | €9,357 | -€6,601 | -41.4% |
| Taxes | 450/3 | €15,958 | €9,357 | -€6,601 | -41.4% |
| Other amounts payable | 47/48 | €15,253 | - | -€15,253 | |
| Other operating charges | 640/8 | €505 | €1,264 | +€759 | +150% |
| Gross operating margin | 9900 | €60,117 | €42,471 | -€17,646 | -29.4% |
| Operating profit (loss) | 9901 | €59,611 | €41,207 | -€18,405 | -30.9% |
| Financial income | 75/76B | €852 | - | -€852 | |
| Recurring financial income | 75 | €852 | - | -€852 | |
| Financial charges | 65/66B | €1,350 | €4,219 | +€2,869 | +213% |
| Recurring financial charges | 65 | €1,350 | €4,219 | +€2,869 | +213% |
| Profit (loss) for the period before taxes | 9903 | €59,113 | €36,988 | -€22,125 | -37.4% |
| Income taxes | 67/77 | €11,823 | €9,357 | -€2,466 | -20.9% |
| Profit (loss) for the period | 9904 | €47,291 | €27,631 | -€19,660 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,291 | €27,631 | -€19,660 | -41.6% |
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 13 October 2026 via checked.be.