COMPITUM: 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.
COMPITUM
Largest movements
- Cash +€20,233
up €20,233 (+68.9%), from €29,347 to €49,580
mainly Net result for the year (+€28,986) and Deferred charges and accrued income (+€7,986)
- Tangible fixed assets -€13,506
down €13,506 (-7.9%), from €171,113 to €157,608
of which Furniture and vehicles: -€7,380
- Deferred charges and accrued income -€7,986
down €7,986 (-93.0%), from €8,583 to €597
- Receivables within one year -€3,338
down €3,338 (-19.4%), from €17,203 to €13,865
of which Other amounts receivable: -€1,868
- Profit (loss) carried forward +€28,986
up €28,986 (+1,193%), from €2,430 to €31,416
- Other debts -€16,077
down €16,077 (-20.5%), from €78,419 to €62,342
- Debts after one year -€13,231
down €13,231 (-12.8%), from €103,092 to €89,860
- Trade debts -€9,067
down €9,067 (-77.4%), from €11,709 to €2,642
- Tax, wage and social debts +€4,575
up €4,575 (+88.3%), from €5,184 to €9,759
- Taxes +€7,142
up €7,142 (+172%), from €4,144 to €11,286
- Gross operating margin -€4,365
down €4,365 (-7.6%), from €57,526 to €53,160
- Other operating charges +€1,652
up €1,652 (+73.7%), from €2,242 to €3,895
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 | €226,246 | €221,650 | -€4,597 | -2.0% |
| Fixed assets | 21/28 | €171,113 | €157,608 | -€13,506 | -7.9% |
| Tangible fixed assets | 22/27 | €171,113 | €157,608 | -€13,506 | -7.9% |
| Land and buildings | 22 | €162,568 | €156,442 | -€6,126 | -3.8% |
| Furniture and vehicles | 24 | €8,545 | €1,165 | -€7,380 | -86.4% |
| Current assets | 29/58 | €55,133 | €64,042 | +€8,909 | +16.2% |
| Amounts receivable within one year | 40/41 | €17,203 | €13,865 | -€3,338 | -19.4% |
| Trade receivables | 40 | €15,335 | €13,865 | -€1,470 | -9.6% |
| Other amounts receivable | 41 | €1,868 | €0 | -€1,868 | -100% |
| Cash at bank and in hand | 54/58 | €29,347 | €49,580 | +€20,233 | +68.9% |
| Deferred charges and accrued income | 490/1 | €8,583 | €597 | -€7,986 | -93.0% |
| Total equity and liabilities | 10/49 | €226,246 | €221,650 | -€4,597 | -2.0% |
| Equity | 10/15 | €14,830 | €43,816 | +€28,986 | +195% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,430 | €31,416 | +€28,986 | +1,193% |
| Amounts payable | 17/49 | €211,416 | €177,834 | -€33,582 | -15.9% |
| Amounts payable after more than one year | 17 | €103,092 | €89,860 | -€13,231 | -12.8% |
| Financial debts | 170/4 | €103,092 | €89,860 | -€13,231 | -12.8% |
| Amounts payable within one year | 42/48 | €108,325 | €87,974 | -€20,351 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €13,013 | €13,231 | +€219 | +1.7% |
| Trade debts | 44 | €11,709 | €2,642 | -€9,067 | -77.4% |
| Suppliers | 440/4 | €11,709 | €2,642 | -€9,067 | -77.4% |
| Taxes, remuneration and social security | 45 | €5,184 | €9,759 | +€4,575 | +88.3% |
| Taxes | 450/3 | €5,184 | €9,759 | +€4,575 | +88.3% |
| Other amounts payable | 47/48 | €78,419 | €62,342 | -€16,077 | -20.5% |
| Non-recurring operating income | 76A | €1,662 | €0 | -€1,662 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,919 | €7,168 | +€249 | +3.6% |
| Other operating charges | 640/8 | €2,242 | €3,895 | +€1,652 | +73.7% |
| Gross operating margin | 9900 | €57,526 | €53,160 | -€4,365 | -7.6% |
| Operating profit (loss) | 9901 | €48,365 | €42,098 | -€6,266 | -13.0% |
| Financial income | 75/76B | €91 | €165 | +€74 | +81.9% |
| Recurring financial income | 75 | €91 | €165 | +€74 | +81.9% |
| Financial charges | 65/66B | €2,201 | €1,992 | -€209 | -9.5% |
| Recurring financial charges | 65 | €2,201 | €1,992 | -€209 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €46,255 | €40,272 | -€5,983 | -12.9% |
| Income taxes | 67/77 | €4,144 | €11,286 | +€7,142 | +172% |
| Profit (loss) for the period | 9904 | €42,110 | €28,986 | -€13,125 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,110 | €28,986 | -€13,125 | -31.2% |
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 16 October 2026 via checked.be.