Compita: 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.
Compita
Largest movements
- Tangible fixed assets -€2,462
down €2,462 (-75.9%), from €3,244 to €782
of which Furniture and vehicles: -€2,349
- Receivables within one year +€317
up €317 (+78.0%), from €406 to €723
of which Other amounts receivable: +€317
- Profit (loss) carried forward -€7,960
down €7,960 (-15.4%), from -€51,790 to -€59,750
- Other debts +€6,463
up €6,463 (+224%), from €2,884 to €9,347
- Short-term financial debts -€456
down €456 (-72.6%), from €628 to €172
of which Other loans: -€628
- Trade debts -€191
down €191 (-20.1%), from €949 to €758
- Gross operating margin +€6,548
up €6,548 (+56.8%), from -€11,529 to -€4,981
- Depreciation -€2,340
down €2,340 (-48.7%), from €4,802 to €2,462
- Financial charges -€512
down €512 (-82.8%), from €619 to €107
- Other operating charges -€388
down €388 (-72.9%), from €532 to €144
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,650 | €1,505 | -€2,145 | -58.8% |
| Fixed assets | 21/28 | €3,244 | €782 | -€2,462 | -75.9% |
| Tangible fixed assets | 22/27 | €3,244 | €782 | -€2,462 | -75.9% |
| Plant, machinery and equipment | 23 | €740 | €626 | -€113 | -15.3% |
| Furniture and vehicles | 24 | €2,504 | €156 | -€2,349 | -93.8% |
| Current assets | 29/58 | €406 | €723 | +€317 | +78.0% |
| Amounts receivable within one year | 40/41 | €406 | €723 | +€317 | +78.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €406 | €723 | +€317 | +78.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €3,650 | €1,505 | -€2,145 | -58.8% |
| Equity | 10/15 | -€1,090 | -€9,050 | -€7,960 | -730% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,500 | €44,500 | = | 0.0% |
| Distributable reserves | 133 | €44,500 | €44,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,790 | -€59,750 | -€7,960 | -15.4% |
| Amounts payable | 17/49 | €4,740 | €10,555 | +€5,816 | +123% |
| Amounts payable within one year | 42/48 | €4,740 | €10,555 | +€5,816 | +123% |
| Financial debts | 43 | €628 | €172 | -€456 | -72.6% |
| Credit institutions | 430/8 | €0 | €172 | +€172 | |
| Other loans | 439 | €628 | €0 | -€628 | -100% |
| Trade debts | 44 | €949 | €758 | -€191 | -20.1% |
| Suppliers | 440/4 | €949 | €758 | -€191 | -20.1% |
| Taxes, remuneration and social security | 45 | €278 | €278 | = | 0.0% |
| Taxes | 450/3 | €278 | €278 | = | 0.0% |
| Other amounts payable | 47/48 | €2,884 | €9,347 | +€6,463 | +224% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,802 | €2,462 | -€2,340 | -48.7% |
| Other operating charges | 640/8 | €532 | €144 | -€388 | -72.9% |
| Gross operating margin | 9900 | -€11,529 | -€4,981 | +€6,548 | +56.8% |
| Operating profit (loss) | 9901 | -€16,863 | -€7,586 | +€9,276 | +55.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €619 | €107 | -€512 | -82.8% |
| Recurring financial charges | 65 | €619 | €107 | -€512 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,481 | -€7,693 | +€9,788 | +56.0% |
| Income taxes | 67/77 | €278 | €267 | -€11 | -4.0% |
| Profit (loss) for the period | 9904 | -€17,760 | -€7,960 | +€9,799 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,760 | -€7,960 | +€9,799 | +55.2% |
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 31 October 2026 via checked.be.