COMPERE JEAN-PAUL: 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.
COMPERE JEAN-PAUL
Largest movements
- Cash -€9,875
down €9,875 (-84.3%), from €11,717 to €1,842
mainly Net result for the year (-€11,167) and Tax, wage and social debts (-€7,554)
- Receivables within one year -€7,355
down €7,355 (-56.6%), from €12,984 to €5,629
of which Trade receivables: -€8,265
- Tangible fixed assets +€1,459
up €1,459 (+14.5%), from €10,032 to €11,491
of which Other tangible fixed assets: +€5,587
- Profit (loss) carried forward -€11,167
down €11,167 (-55.6%), from €20,072 to €8,904
- Tax, wage and social debts -€7,554
down €7,554 (-98.3%), from €7,686 to €132
- Current portion of long-term debt +€2,126
new in 2025: €2,126
- Accrued charges and deferred income +€390
new in 2025: €390
- Gross operating margin -€4,062
down €4,062, from €2,549 to -€1,513
- Financial charges +€3,431
up €3,431 (+1,504%), from €228 to €3,659
of which Non-recurring financial charges: +€2,506
- Depreciation +€1,301
up €1,301 (+32.7%), from €3,975 to €5,276
- Other operating charges -€132
down €132 (-15.4%), from €860 to €728
- Taxes -€101
no longer reported in 2025 (was €101)
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 | €34,886 | €18,999 | -€15,886 | -45.5% |
| Fixed assets | 21/28 | €10,032 | €11,491 | +€1,459 | +14.5% |
| Tangible fixed assets | 22/27 | €10,032 | €11,491 | +€1,459 | +14.5% |
| Plant, machinery and equipment | 23 | €399 | €153 | -€245 | -61.5% |
| Furniture and vehicles | 24 | €9,633 | €5,750 | -€3,883 | -40.3% |
| Other tangible fixed assets | 26 | - | €5,587 | +€5,587 | |
| Current assets | 29/58 | €24,854 | €7,509 | -€17,345 | -69.8% |
| Amounts receivable within one year | 40/41 | €12,984 | €5,629 | -€7,355 | -56.6% |
| Trade receivables | 40 | €8,547 | €282 | -€8,265 | -96.7% |
| Other amounts receivable | 41 | €4,436 | €5,346 | +€910 | +20.5% |
| Current investments | 50/53 | €38 | €38 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,717 | €1,842 | -€9,875 | -84.3% |
| Deferred charges and accrued income | 490/1 | €115 | - | -€115 | |
| Total equity and liabilities | 10/49 | €34,886 | €18,999 | -€15,886 | -45.5% |
| Equity | 10/15 | €27,200 | €16,033 | -€11,167 | -41.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €931 | €931 | = | 0.0% |
| Distributable reserves | 133 | €931 | €931 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,072 | €8,904 | -€11,167 | -55.6% |
| Amounts payable | 17/49 | €7,686 | €2,966 | -€4,719 | -61.4% |
| Amounts payable within one year | 42/48 | €7,686 | €2,576 | -€5,109 | -66.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,126 | +€2,126 | |
| Trade debts | 44 | - | €318 | +€318 | |
| Suppliers | 440/4 | - | €318 | +€318 | |
| Taxes, remuneration and social security | 45 | €7,686 | €132 | -€7,554 | -98.3% |
| Taxes | 450/3 | €7,686 | €132 | -€7,554 | -98.3% |
| Accrued charges and deferred income | 492/3 | - | €390 | +€390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,975 | €5,276 | +€1,301 | +32.7% |
| Other operating charges | 640/8 | €860 | €728 | -€132 | -15.4% |
| Gross operating margin | 9900 | €2,549 | -€1,513 | -€4,062 | |
| Operating profit (loss) | 9901 | -€2,286 | -€7,516 | -€5,230 | -229% |
| Financial income | 75/76B | €9 | €8 | -€0 | -3.8% |
| Recurring financial income | 75 | €9 | €8 | -€0 | -3.8% |
| Financial charges | 65/66B | €228 | €3,659 | +€3,431 | +1,504% |
| Recurring financial charges | 65 | €228 | €1,154 | +€925 | +406% |
| Non-recurring financial charges | 66B | - | €2,506 | +€2,506 | |
| Profit (loss) for the period before taxes | 9903 | -€2,505 | -€11,167 | -€8,662 | -346% |
| Income taxes | 67/77 | €101 | - | -€101 | |
| Profit (loss) for the period | 9904 | -€2,607 | -€11,167 | -€8,560 | -328% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,607 | -€11,167 | -€8,560 | -328% |
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 22 October 2026 via checked.be.