COMPERNOLLE CONSULTING: 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 CONSULTING
Largest movements
- Current investments -€31,102
down €31,102 (-15.6%), from €199,159 to €168,056
- Cash -€13,931
down €13,931 (-46.2%), from €30,155 to €16,224
mainly Contributions, distributions and other (-€22,937) and Other debts (-€12,235)
- Reserves -€31,419
down €31,419 (-26.5%), from €118,678 to €87,259
of which Distributable reserves: -€31,419
- Other debts -€12,235
down €12,235 (-31.8%), from €38,438 to €26,203
- Accrued charges and deferred income -€9,640
down €9,640 (-40.9%), from €23,543 to €13,903
- Profit (loss) carried forward +€8,285
up €8,285 (+12.5%), from €66,274 to €74,558
- Short-term financial debts -€3,303
down €3,303 (-100%), from €3,303 to €0
- Gross operating margin -€7,801
down €7,801 (-99.5%), from €7,837 to €36
- Taxes -€1,824
down €1,824 (-89.4%), from €2,039 to €215
- Financial income -€1,758
down €1,758 (-16.4%), from €10,727 to €8,970
- Other operating charges -€808
down €808 (-10.6%), from €7,588 to €6,780
- Depreciation +€373
up €373 (+21.6%), from €1,726 to €2,098
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 | €275,151 | €224,929 | -€50,222 | -18.3% |
| Fixed assets | 21/28 | €23,003 | €20,905 | -€2,098 | -9.1% |
| Tangible fixed assets | 22/27 | €19,503 | €17,405 | -€2,098 | -10.8% |
| Furniture and vehicles | 24 | €5,544 | €4,788 | -€756 | -13.6% |
| Other tangible fixed assets | 26 | €13,959 | €12,617 | -€1,342 | -9.6% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €252,148 | €204,024 | -€48,124 | -19.1% |
| Amounts receivable within one year | 40/41 | €20,017 | €19,004 | -€1,013 | -5.1% |
| Trade receivables | 40 | €20,017 | €16,181 | -€3,835 | -19.2% |
| Other amounts receivable | 41 | €0 | €2,822 | +€2,822 | |
| Current investments | 50/53 | €199,159 | €168,056 | -€31,102 | -15.6% |
| Cash at bank and in hand | 54/58 | €30,155 | €16,224 | -€13,931 | -46.2% |
| Deferred charges and accrued income | 490/1 | €2,818 | €740 | -€2,078 | -73.7% |
| Total equity and liabilities | 10/49 | €275,151 | €224,929 | -€50,222 | -18.3% |
| Equity | 10/15 | €203,552 | €180,418 | -€23,134 | -11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,678 | €87,259 | -€31,419 | -26.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €118,678 | €87,259 | -€31,419 | -26.5% |
| Profit (loss) carried forward | 14 | €66,274 | €74,558 | +€8,285 | +12.5% |
| Amounts payable | 17/49 | €71,599 | €44,511 | -€27,088 | -37.8% |
| Amounts payable within one year | 42/48 | €48,056 | €30,608 | -€17,448 | -36.3% |
| Financial debts | 43 | €3,303 | €0 | -€3,303 | -100% |
| Credit institutions | 430/8 | €3,303 | €0 | -€3,303 | -100% |
| Trade debts | 44 | €0 | €741 | +€741 | |
| Suppliers | 440/4 | €0 | €741 | +€741 | |
| Taxes, remuneration and social security | 45 | €6,314 | €3,664 | -€2,651 | -42.0% |
| Taxes | 450/3 | €6,314 | €3,664 | -€2,651 | -42.0% |
| Other amounts payable | 47/48 | €38,438 | €26,203 | -€12,235 | -31.8% |
| Accrued charges and deferred income | 492/3 | €23,543 | €13,903 | -€9,640 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,726 | €2,098 | +€373 | +21.6% |
| Other operating charges | 640/8 | €7,588 | €6,780 | -€808 | -10.6% |
| Gross operating margin | 9900 | €7,837 | €36 | -€7,801 | -99.5% |
| Operating profit (loss) | 9901 | -€1,477 | -€8,843 | -€7,366 | -499% |
| Financial income | 75/76B | €10,727 | €8,970 | -€1,758 | -16.4% |
| Recurring financial income | 75 | €10,727 | €8,970 | -€1,758 | -16.4% |
| Financial charges | 65/66B | €476 | €109 | -€367 | -77.1% |
| Recurring financial charges | 65 | €476 | €109 | -€367 | -77.1% |
| Profit (loss) for the period before taxes | 9903 | €8,775 | €18 | -€8,757 | -99.8% |
| Income taxes | 67/77 | €2,039 | €215 | -€1,824 | -89.4% |
| Profit (loss) for the period | 9904 | €6,735 | -€197 | -€6,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,735 | -€197 | -€6,933 |
Source: filed annual accounts (NBB), financial years ended 1 July 2024 and 1 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.