COMPERE PATRICK: 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.
COMPERE PATRICK
Largest movements
- Stocks and contracts -€12,000
down €12,000 (-100.0%), from €12,000 to €0
- Tangible fixed assets +€3,532
up €3,532 (+503.8%), from €701 to €4,233
of which Plant, machinery and equipment: +€3,532
- Cash +€1,548
up €1,548 (+8.3%), from €18,611 to €20,159
mainly Net result for the year (+€12,688) and Stocks and contracts (+€12,000)
- Profit (loss) carried forward +€12,688
up €12,688 (+10.5%), from -€120,492 to -€107,804
- Advances received -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Trade debts -€7,294
down €7,294 (-34.2%), from €21,309 to €14,015
- Short-term financial debts -€2,000
down €2,000 (-5.0%), from €40,000 to €38,000
- Gross operating margin +€21,386
up €21,386 (+39.6%), from €54,067 to €75,454
- Depreciation -€4,253
down €4,253 (-90.1%), from €4,722 to €468
- Staff costs +€3,118
up €3,118 (+6.0%), from €52,351 to €55,469
- Financial charges -€1,990
down €1,990 (-24.4%), from €8,164 to €6,174
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 | €61,568 | €54,390 | -€7,178 | -11.7% |
| Fixed assets | 21/28 | €1,324 | €4,856 | +€3,532 | +266.8% |
| Tangible fixed assets | 22/27 | €701 | €4,233 | +€3,532 | +503.8% |
| Plant, machinery and equipment | 23 | €701 | €4,233 | +€3,532 | +503.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €623 | €623 | = | 0.0% |
| Current assets | 29/58 | €60,245 | €49,534 | -€10,710 | -17.8% |
| Stocks and contracts in progress | 3 | €12,000 | €0 | -€12,000 | -100.0% |
| Stocks | 30/36 | €12,000 | €0 | -€12,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €28,271 | €27,937 | -€334 | -1.2% |
| Trade receivables | 40 | €12,181 | €12,132 | -€49 | -0.4% |
| Other amounts receivable | 41 | €16,090 | €15,805 | -€285 | -1.8% |
| Cash at bank and in hand | 54/58 | €18,611 | €20,159 | +€1,548 | +8.3% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,438 | +€75 | +5.5% |
| Total equity and liabilities | 10/49 | €61,568 | €54,390 | -€7,178 | -11.7% |
| Equity | 10/15 | -€65,492 | -€52,804 | +€12,688 | +19.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,492 | -€107,804 | +€12,688 | +10.5% |
| Amounts payable | 17/49 | €127,061 | €107,194 | -€19,867 | -15.6% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €74,559 | €54,767 | -€19,792 | -26.5% |
| Financial debts | 43 | €40,000 | €38,000 | -€2,000 | -5.0% |
| Credit institutions | 430/8 | €40,000 | €38,000 | -€2,000 | -5.0% |
| Trade debts | 44 | €21,309 | €14,015 | -€7,294 | -34.2% |
| Suppliers | 440/4 | €21,309 | €14,015 | -€7,294 | -34.2% |
| Advances received on contracts in progress | 46 | €10,000 | €0 | -€10,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,249 | €2,752 | -€498 | -15.3% |
| Taxes | 450/3 | €1,731 | €446 | -€1,284 | -74.2% |
| Remuneration and social security | 454/9 | €1,519 | €2,305 | +€787 | +51.8% |
| Accrued charges and deferred income | 492/3 | €2,502 | €2,427 | -€75 | -3.0% |
| Non-recurring operating income | 76A | - | €20,000 | +€20,000 | |
| Remuneration, social security and pensions | 62 | €52,351 | €55,469 | +€3,118 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,722 | €468 | -€4,253 | -90.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€240 | €360 | +€600 | |
| Other operating charges | 640/8 | €1,309 | €912 | -€397 | -30.3% |
| Gross operating margin | 9900 | €54,067 | €75,454 | +€21,386 | +39.6% |
| Operating profit (loss) | 9901 | -€4,075 | €18,244 | +€22,318 | |
| Financial income | 75/76B | €563 | €618 | +€55 | +9.8% |
| Recurring financial income | 75 | €563 | €618 | +€55 | +9.8% |
| Financial charges | 65/66B | €8,164 | €6,174 | -€1,990 | -24.4% |
| Recurring financial charges | 65 | €8,164 | €6,174 | -€1,990 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,675 | €12,688 | +€24,363 | |
| Profit (loss) for the period | 9904 | -€11,675 | €12,688 | +€24,363 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,675 | €12,688 | +€24,363 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.