COMPICT: 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.
COMPICT
Largest movements
- Cash +€61,783
up €61,783 (+48.7%), from €126,931 to €188,714
mainly Net result for the year (+€71,353) and Other debts (+€41,364)
- Receivables within one year +€10,399
up €10,399 (+49.0%), from €21,226 to €31,625
of which Trade receivables: +€10,377
- Tangible fixed assets -€6,681
down €6,681 (-23.3%), from €28,714 to €22,034
- Other debts +€41,364
up €41,364 (+395%), from €10,462 to €51,827
- Reserves +€33,636
up €33,636 (+47.0%), from €71,510 to €105,146
of which Distributable reserves: +€33,636
- Debts after one year -€6,310
down €6,310 (-11.1%), from €56,855 to €50,545
- Tax, wage and social debts -€4,197
down €4,197 (-34.2%), from €12,283 to €8,086
- Taxes -€3,206
down €3,206 (-11.9%), from €26,846 to €23,640
- Gross operating margin -€1,716
down €1,716 (-1.6%), from €108,048 to €106,331
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 | €178,537 | €243,708 | +€65,171 | +36.5% |
| Fixed assets | 21/28 | €28,714 | €22,034 | -€6,681 | -23.3% |
| Tangible fixed assets | 22/27 | €28,714 | €22,034 | -€6,681 | -23.3% |
| Furniture and vehicles | 24 | €28,714 | €22,034 | -€6,681 | -23.3% |
| Current assets | 29/58 | €149,822 | €221,674 | +€71,852 | +48.0% |
| Amounts receivable within one year | 40/41 | €21,226 | €31,625 | +€10,399 | +49.0% |
| Trade receivables | 40 | €21,211 | €31,588 | +€10,377 | +48.9% |
| Other amounts receivable | 41 | €15 | €37 | +€22 | +147% |
| Cash at bank and in hand | 54/58 | €126,931 | €188,714 | +€61,783 | +48.7% |
| Deferred charges and accrued income | 490/1 | €1,666 | €1,335 | -€330 | -19.8% |
| Total equity and liabilities | 10/49 | €178,537 | €243,708 | +€65,171 | +36.5% |
| Equity | 10/15 | €92,342 | €126,695 | +€34,353 | +37.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,510 | €105,146 | +€33,636 | +47.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Distributable reserves | 133 | €71,510 | €105,146 | +€33,636 | +47.0% |
| Profit (loss) carried forward | 14 | €2,232 | €2,949 | +€717 | +32.1% |
| Amounts payable | 17/49 | €86,194 | €117,013 | +€30,819 | +35.8% |
| Amounts payable after more than one year | 17 | €56,855 | €50,545 | -€6,310 | -11.1% |
| Financial debts | 170/4 | €56,855 | €50,545 | -€6,310 | -11.1% |
| Amounts payable within one year | 42/48 | €29,339 | €66,468 | +€37,129 | +127% |
| Current portion of amounts payable after more than one year | 42 | €6,053 | €6,310 | +€258 | +4.3% |
| Trade debts | 44 | €541 | €245 | -€296 | -54.7% |
| Suppliers | 440/4 | €541 | €245 | -€296 | -54.7% |
| Taxes, remuneration and social security | 45 | €12,283 | €8,086 | -€4,197 | -34.2% |
| Taxes | 450/3 | €12,283 | €8,086 | -€4,197 | -34.2% |
| Other amounts payable | 47/48 | €10,462 | €51,827 | +€41,364 | +395% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,446 | €8,581 | +€134 | +1.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €108,048 | €106,331 | -€1,716 | -1.6% |
| Operating profit (loss) | 9901 | €99,217 | €97,313 | -€1,904 | -1.9% |
| Financial income | 75/76B | €143 | €257 | +€114 | +80.2% |
| Recurring financial income | 75 | €143 | €257 | +€114 | +80.2% |
| Financial charges | 65/66B | €2,863 | €2,578 | -€286 | -10.0% |
| Recurring financial charges | 65 | €2,863 | €2,578 | -€286 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €96,496 | €94,993 | -€1,504 | -1.6% |
| Income taxes | 67/77 | €26,846 | €23,640 | -€3,206 | -11.9% |
| Profit (loss) for the period | 9904 | €69,650 | €71,353 | +€1,702 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,650 | €71,353 | +€1,702 | +2.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.