COMPIETERS: 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.
COMPIETERS
Largest movements
- Cash +€34,454
up €34,454 (+369%), from €9,327 to €43,782
mainly Net result for the year (+€38,084) and Receivables within one year (+€24,237)
- Receivables within one year -€24,237
down €24,237 (-36.1%), from €67,047 to €42,810
of which Other amounts receivable: -€27,289
- Tangible fixed assets +€2,299
up €2,299 (+38.9%), from €5,909 to €8,208
- Profit (loss) carried forward +€38,084
up €38,084, from -€5,071 to €33,013
- Trade debts -€23,693
down €23,693 (-65.4%), from €36,215 to €12,522
- Other debts -€9,699
down €9,699 (-31.9%), from €30,396 to €20,697
- Tax, wage and social debts +€7,824
up €7,824 (+132%), from €5,924 to €13,748
of which Taxes: +€6,522
- Other operating charges -€15,428
down €15,428 (-79.1%), from €19,503 to €4,075
- Gross operating margin +€11,175
up €11,175 (+23.7%), from €47,131 to €58,306
- Taxes +€5,787
up €5,787 (+97.7%), from €5,924 to €11,711
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 | €82,283 | €94,799 | +€12,516 | +15.2% |
| Fixed assets | 21/28 | €5,909 | €8,208 | +€2,299 | +38.9% |
| Tangible fixed assets | 22/27 | €5,909 | €8,208 | +€2,299 | +38.9% |
| Furniture and vehicles | 24 | €5,909 | €8,208 | +€2,299 | +38.9% |
| Current assets | 29/58 | €76,375 | €86,592 | +€10,217 | +13.4% |
| Amounts receivable within one year | 40/41 | €67,047 | €42,810 | -€24,237 | -36.1% |
| Trade receivables | 40 | €30,421 | €33,473 | +€3,052 | +10.0% |
| Other amounts receivable | 41 | €36,627 | €9,338 | -€27,289 | -74.5% |
| Cash at bank and in hand | 54/58 | €9,327 | €43,782 | +€34,454 | +369% |
| Total equity and liabilities | 10/49 | €82,283 | €94,799 | +€12,516 | +15.2% |
| Equity | 10/15 | €9,749 | €47,833 | +€38,084 | +391% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,620 | €8,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,071 | €33,013 | +€38,084 | |
| Amounts payable | 17/49 | €72,534 | €46,967 | -€25,568 | -35.2% |
| Amounts payable within one year | 42/48 | €72,534 | €46,967 | -€25,568 | -35.2% |
| Trade debts | 44 | €36,215 | €12,522 | -€23,693 | -65.4% |
| Suppliers | 440/4 | €36,215 | €12,522 | -€23,693 | -65.4% |
| Taxes, remuneration and social security | 45 | €5,924 | €13,748 | +€7,824 | +132% |
| Taxes | 450/3 | €5,924 | €12,446 | +€6,522 | +110% |
| Remuneration and social security | 454/9 | - | €1,302 | +€1,302 | |
| Other amounts payable | 47/48 | €30,396 | €20,697 | -€9,699 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,094 | €3,393 | +€299 | +9.7% |
| Other operating charges | 640/8 | €19,503 | €4,075 | -€15,428 | -79.1% |
| Gross operating margin | 9900 | €47,131 | €58,306 | +€11,175 | +23.7% |
| Operating profit (loss) | 9901 | €24,535 | €50,838 | +€26,304 | +107% |
| Financial income | 75/76B | €0 | €95 | +€95 | +72,892% |
| Recurring financial income | 75 | €0 | €95 | +€95 | +72,892% |
| Financial charges | 65/66B | €967 | €1,138 | +€171 | +17.7% |
| Recurring financial charges | 65 | €967 | €1,138 | +€171 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €23,567 | €49,795 | +€26,227 | +111% |
| Income taxes | 67/77 | €5,924 | €11,711 | +€5,787 | +97.7% |
| Profit (loss) for the period | 9904 | €17,643 | €38,084 | +€20,440 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €17,643 | €38,084 | +€20,440 | +116% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.