COMPJO: 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.
COMPJO
Largest movements
- Tangible fixed assets +€240,022
up €240,022 (+73.1%), from €328,277 to €568,299
of which Land and buildings: +€158,852
- Cash -€185,911
down €185,911 (-74.7%), from €248,756 to €62,845
mainly Investment in fixed assets (net) (-€257,601) and Trade debts (-€8,205)
- Other debts +€57,691
new in 2025: €57,691
- Trade debts -€8,205
down €8,205 (-98.2%), from €8,355 to €150
- Gross operating margin +€40,058
up €40,058, from -€23,997 to €16,061
- Depreciation +€17,579
up €17,579 (+6944.5%), from €253 to €17,832
- Financial income -€853
down €853 (-57.1%), from €1,495 to €642
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.
Cash bridge derived
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 | €585,538 | €635,463 | +€49,925 | +8.5% |
| Formation expenses | 20 | €1,013 | €759 | -€253 | -25.0% |
| Fixed assets | 21/28 | €328,277 | €568,299 | +€240,022 | +73.1% |
| Tangible fixed assets | 22/27 | €328,277 | €568,299 | +€240,022 | +73.1% |
| Land and buildings | 22 | €325,065 | €483,917 | +€158,852 | +48.9% |
| Plant, machinery and equipment | 23 | - | €4,703 | +€4,703 | |
| Furniture and vehicles | 24 | €3,212 | €79,679 | +€76,467 | +2380.4% |
| Current assets | 29/58 | €256,249 | €66,405 | -€189,844 | -74.1% |
| Amounts receivable within one year | 40/41 | €7,493 | €3,502 | -€3,991 | -53.3% |
| Trade receivables | 40 | - | €2,308 | +€2,308 | |
| Other amounts receivable | 41 | €7,493 | €1,193 | -€6,299 | -84.1% |
| Cash at bank and in hand | 54/58 | €248,756 | €62,845 | -€185,911 | -74.7% |
| Deferred charges and accrued income | 490/1 | - | €59 | +€59 | |
| Total equity and liabilities | 10/49 | €585,538 | €635,463 | +€49,925 | +8.5% |
| Equity | 10/15 | €577,183 | €575,822 | -€1,361 | -0.2% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,817 | -€24,178 | -€1,361 | -6.0% |
| Amounts payable | 17/49 | €8,355 | €59,641 | +€51,286 | +613.8% |
| Amounts payable within one year | 42/48 | €8,355 | €59,641 | +€51,286 | +613.8% |
| Trade debts | 44 | €8,355 | €150 | -€8,205 | -98.2% |
| Suppliers | 440/4 | €8,355 | €150 | -€8,205 | -98.2% |
| Taxes, remuneration and social security | 45 | - | €1,800 | +€1,800 | |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | - | €57,691 | +€57,691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €253 | €17,832 | +€17,579 | +6944.5% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€23,997 | €16,061 | +€40,058 | |
| Operating profit (loss) | 9901 | -€24,312 | -€1,833 | +€22,479 | +92.5% |
| Financial income | 75/76B | €1,495 | €642 | -€853 | -57.1% |
| Recurring financial income | 75 | €1,495 | €642 | -€853 | -57.1% |
| Financial charges | 65/66B | €0 | €169 | +€169 | +1690500.0% |
| Recurring financial charges | 65 | €0 | €169 | +€169 | +1690500.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,817 | -€1,361 | +€21,456 | +94.0% |
| Profit (loss) for the period | 9904 | -€22,817 | -€1,361 | +€21,456 | +94.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,817 | -€1,361 | +€21,456 | +94.0% |
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 12 October 2026 via checked.be.