COMPERNOLLE: 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.
COMPERNOLLE
Largest movements
- Cash +€164,749
up €164,749 (+52.5%), from €313,996 to €478,744
mainly Current investments (+€150,000) and Depreciation (+€64,208)
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Tangible fixed assets -€49,548
down €49,548 (-33.2%), from €149,058 to €99,510
of which Furniture and vehicles: -€40,045
- Receivables within one year -€25,562
down €25,562 (-20.9%), from €122,345 to €96,783
of which Other amounts receivable: -€23,223
- Deferred charges and accrued income +€9,822
new in 2025: €9,822
- Other debts -€26,078
down €26,078 (-29.4%), from €88,661 to €62,582
- Debts after one year -€16,937
down €16,937 (-59.2%), from €28,620 to €11,682
- Tax, wage and social debts -€15,202
down €15,202 (-51.7%), from €29,388 to €14,186
of which Remuneration and social security: -€13,601
- Current portion of long-term debt -€10,265
down €10,265 (-33.8%), from €30,375 to €20,109
- Gross operating margin +€54,141
up €54,141 (+5.2%), from €1.0m to €1.1m
- Staff costs +€41,555
up €41,555 (+4.4%), from €953,924 to €995,479
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 | €806,285 | €747,457 | -€58,827 | -7.3% |
| Fixed assets | 21/28 | €149,393 | €99,645 | -€49,748 | -33.3% |
| Tangible fixed assets | 22/27 | €149,058 | €99,510 | -€49,548 | -33.2% |
| Plant, machinery and equipment | 23 | €79,181 | €70,735 | -€8,446 | -10.7% |
| Furniture and vehicles | 24 | €65,661 | €25,616 | -€40,045 | -61.0% |
| Other tangible fixed assets | 26 | €4,217 | €3,159 | -€1,057 | -25.1% |
| Financial fixed assets | 28 | €335 | €135 | -€200 | -59.7% |
| Current assets | 29/58 | €656,891 | €647,812 | -€9,079 | -1.4% |
| Stocks and contracts in progress | 3 | €70,550 | €62,463 | -€8,088 | -11.5% |
| Stocks | 30/36 | €48,887 | €57,604 | +€8,716 | +17.8% |
| Contracts in progress | 37 | €21,663 | €4,859 | -€16,804 | -77.6% |
| Amounts receivable within one year | 40/41 | €122,345 | €96,783 | -€25,562 | -20.9% |
| Trade receivables | 40 | €83,052 | €80,713 | -€2,339 | -2.8% |
| Other amounts receivable | 41 | €39,294 | €16,071 | -€23,223 | -59.1% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €313,996 | €478,744 | +€164,749 | +52.5% |
| Deferred charges and accrued income | 490/1 | - | €9,822 | +€9,822 | |
| Total equity and liabilities | 10/49 | €806,285 | €747,457 | -€58,827 | -7.3% |
| Equity | 10/15 | €576,978 | €582,659 | +€5,681 | +1.0% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €274,644 | €274,644 | = | 0.0% |
| Distributable reserves | 133 | €274,644 | €274,644 | = | 0.0% |
| Profit (loss) carried forward | 14 | €227,966 | €233,647 | +€5,681 | +2.5% |
| Amounts payable | 17/49 | €229,306 | €164,798 | -€64,508 | -28.1% |
| Amounts payable after more than one year | 17 | €28,620 | €11,682 | -€16,937 | -59.2% |
| Financial debts | 170/4 | €28,620 | €11,682 | -€16,937 | -59.2% |
| Amounts payable within one year | 42/48 | €200,687 | €153,116 | -€47,571 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €30,375 | €20,109 | -€10,265 | -33.8% |
| Trade debts | 44 | €52,263 | €56,238 | +€3,975 | +7.6% |
| Suppliers | 440/4 | €52,263 | €56,238 | +€3,975 | +7.6% |
| Taxes, remuneration and social security | 45 | €29,388 | €14,186 | -€15,202 | -51.7% |
| Taxes | 450/3 | €1,601 | - | -€1,601 | |
| Remuneration and social security | 454/9 | €27,787 | €14,186 | -€13,601 | -48.9% |
| Other amounts payable | 47/48 | €88,661 | €62,582 | -€26,078 | -29.4% |
| Remuneration, social security and pensions | 62 | €953,924 | €995,479 | +€41,555 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,469 | €64,208 | +€2,739 | +4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,198 | +€2,198 | |
| Other operating charges | 640/8 | €1,761 | €3,537 | +€1,776 | +100.8% |
| Gross operating margin | 9900 | €1,031,892 | €1,086,033 | +€54,141 | +5.2% |
| Operating profit (loss) | 9901 | €14,738 | €20,611 | +€5,873 | +39.9% |
| Financial income | 75/76B | €8,941 | €9,641 | +€700 | +7.8% |
| Recurring financial income | 75 | €8,941 | €9,641 | +€700 | +7.8% |
| Financial charges | 65/66B | €31,330 | €22,820 | -€8,510 | -27.2% |
| Recurring financial charges | 65 | €31,330 | €22,820 | -€8,510 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,651 | €7,433 | +€15,084 | |
| Income taxes | 67/77 | €467 | €1,752 | +€1,285 | +275.3% |
| Profit (loss) for the period | 9904 | -€8,118 | €5,681 | +€13,799 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,118 | €5,681 | +€13,799 |
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 9 October 2026 via checked.be.