COMPLEMENTAIR: 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.
COMPLEMENTAIR
Largest movements
- Cash +€18,062
up €18,062 (+37.4%), from €48,277 to €66,338
mainly Receivables within one year (+€8,968) and Net result for the year (+€8,427)
- Receivables within one year -€8,968
down €8,968 (-30.4%), from €29,515 to €20,547
of which Trade receivables: -€6,256
- Other debts +€4,747
up €4,747 (+106%), from €4,472 to €9,219
- Trade debts +€2,147
up €2,147 (+260%), from €825 to €2,972
- Reserves +€2,024
up €2,024 (+2.6%), from €78,341 to €80,365
- Other operating charges +€10,091
up €10,091 (+1,230%), from €820 to €10,911
- Write-downs -€8,230
down €8,230 (-82.1%), from €10,030 to €1,800
- Gross operating margin +€6,511
up €6,511 (+27.8%), from €23,438 to €29,949
- Depreciation -€5,538
down €5,538 (-67.9%), from €8,153 to €2,615
- Taxes +€2,712
up €2,712 (+172%), from €1,576 to €4,288
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 | €92,557 | €101,430 | +€8,873 | +9.6% |
| Fixed assets | 21/28 | €13,451 | €12,529 | -€921 | -6.9% |
| Tangible fixed assets | 22/27 | €13,451 | €12,529 | -€921 | -6.9% |
| Plant, machinery and equipment | 23 | €1,811 | €1,338 | -€473 | -26.1% |
| Furniture and vehicles | 24 | €11,639 | €11,191 | -€449 | -3.9% |
| Current assets | 29/58 | €79,107 | €88,901 | +€9,794 | +12.4% |
| Amounts receivable within one year | 40/41 | €29,515 | €20,547 | -€8,968 | -30.4% |
| Trade receivables | 40 | €25,091 | €18,835 | -€6,256 | -24.9% |
| Other amounts receivable | 41 | €4,424 | €1,712 | -€2,712 | -61.3% |
| Cash at bank and in hand | 54/58 | €48,277 | €66,338 | +€18,062 | +37.4% |
| Deferred charges and accrued income | 490/1 | €1,316 | €2,016 | +€700 | +53.2% |
| Total equity and liabilities | 10/49 | €92,557 | €101,430 | +€8,873 | +9.6% |
| Equity | 10/15 | €81,341 | €83,365 | +€2,024 | +2.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €78,341 | €80,365 | +€2,024 | +2.6% |
| Distributable reserves | 133 | €78,341 | €80,365 | +€2,024 | +2.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,216 | €18,065 | +€6,849 | +61.1% |
| Amounts payable within one year | 42/48 | €11,216 | €18,065 | +€6,849 | +61.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €825 | €2,972 | +€2,147 | +260% |
| Suppliers | 440/4 | €825 | €2,972 | +€2,147 | +260% |
| Taxes, remuneration and social security | 45 | €5,920 | €5,875 | -€46 | -0.8% |
| Taxes | 450/3 | €5,920 | €3,435 | -€2,485 | -42.0% |
| Remuneration and social security | 454/9 | - | €2,440 | +€2,440 | |
| Other amounts payable | 47/48 | €4,472 | €9,219 | +€4,747 | +106% |
| Remuneration, social security and pensions | 62 | €42 | €316 | +€274 | +645% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,153 | €2,615 | -€5,538 | -67.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,030 | €1,800 | -€8,230 | -82.1% |
| Other operating charges | 640/8 | €820 | €10,911 | +€10,091 | +1,230% |
| Gross operating margin | 9900 | €23,438 | €29,949 | +€6,511 | +27.8% |
| Operating profit (loss) | 9901 | €4,393 | €14,308 | +€9,915 | +226% |
| Financial income | 75/76B | €66 | €187 | +€121 | +181% |
| Recurring financial income | 75 | €66 | €187 | +€121 | +181% |
| Financial charges | 65/66B | €2,170 | €1,780 | -€390 | -18.0% |
| Recurring financial charges | 65 | €2,170 | €1,780 | -€390 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €2,290 | €12,715 | +€10,425 | +455% |
| Income taxes | 67/77 | €1,576 | €4,288 | +€2,712 | +172% |
| Profit (loss) for the period | 9904 | €713 | €8,427 | +€7,713 | +1,081% |
| Profit (loss) for the period to be appropriated | 9905 | €713 | €8,427 | +€7,713 | +1,081% |
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 14 October 2026 via checked.be.