COMPLETAR: what changed
Two fiscal 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.
COMPLETAR
Largest movements
- Intangible fixed assets -€580
down €580 (-27.6%), from €2,098 to €1,518
- Tangible fixed assets -€167
down €167 (-13.7%), from €1,216 to €1,049
- Cash +€93
new in 2025: €93
mainly Debts after one year (+€5,146) and Depreciation (+€747)
- Receivables after one year -€66
down €66 (-15.8%), from €419 to €353
- Debts after one year +€5,146
up €5,146 (+382.3%), from €1,346 to €6,492
of which Other amounts payable: +€6,396
- Tax, wage and social debts -€4,036
no longer reported in 2025 (was €4,036)
- Profit (loss) carried forward -€1,475
down €1,475 (-15.4%), from -€9,594 to -€11,069
- Short-term financial debts -€288
no longer reported in 2025 (was €288)
- Trade debts -€54
down €54 (-29.7%), from €182 to €128
- Financial income -€30,958
no longer reported in 2025 (was €30,958)
of which Non-recurring financial income: -€30,954
- Other operating charges -€20,224
down €20,224 (-97.5%), from €20,752 to €528
- Gross operating margin +€16,838
up €16,838 (+99.9%), from -€16,862 to -€24
- Financial charges -€859
down €859 (-83.0%), from €1,035 to €176
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 | €3,733 | €3,013 | -€720 | -19.3% |
| Fixed assets | 21/28 | €3,314 | €2,567 | -€747 | -22.5% |
| Intangible fixed assets | 21 | €2,098 | €1,518 | -€580 | -27.6% |
| Tangible fixed assets | 22/27 | €1,216 | €1,049 | -€167 | -13.7% |
| Plant, machinery and equipment | 23 | €1,216 | €1,049 | -€167 | -13.7% |
| Current assets | 29/58 | €419 | €446 | +€27 | +6.4% |
| Amounts receivable after more than one year | 29 | €419 | €353 | -€66 | -15.8% |
| Other amounts receivable | 291 | €419 | €353 | -€66 | -15.8% |
| Cash at bank and in hand | 54/58 | - | €93 | +€93 | |
| Total equity and liabilities | 10/49 | €3,733 | €3,013 | -€720 | -19.3% |
| Equity | 10/15 | -€3,394 | -€4,869 | -€1,475 | -43.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,594 | -€11,069 | -€1,475 | -15.4% |
| Amounts payable | 17/49 | €7,127 | €7,882 | +€755 | +10.6% |
| Amounts payable after more than one year | 17 | €1,346 | €6,492 | +€5,146 | +382.3% |
| Financial debts | 170/4 | €1,250 | - | -€1,250 | |
| Other amounts payable | 178/9 | €96 | €6,492 | +€6,396 | +6662.5% |
| Amounts payable within one year | 42/48 | €5,756 | €1,378 | -€4,378 | -76.1% |
| Current portion of amounts payable after more than one year | 42 | €1,250 | €1,250 | = | 0.0% |
| Financial debts | 43 | €288 | - | -€288 | |
| Credit institutions | 430/8 | €288 | - | -€288 | |
| Trade debts | 44 | €182 | €128 | -€54 | -29.7% |
| Suppliers | 440/4 | €182 | €128 | -€54 | -29.7% |
| Taxes, remuneration and social security | 45 | €4,036 | - | -€4,036 | |
| Taxes | 450/3 | €4,036 | - | -€4,036 | |
| Accrued charges and deferred income | 492/3 | €25 | €12 | -€13 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | €747 | -€1 | -0.1% |
| Other operating charges | 640/8 | €20,752 | €528 | -€20,224 | -97.5% |
| Non-recurring operating charges | 66A | €5,708 | - | -€5,708 | |
| Gross operating margin | 9900 | -€16,862 | -€24 | +€16,838 | +99.9% |
| Operating profit (loss) | 9901 | -€44,070 | -€1,299 | +€42,771 | +97.1% |
| Financial income | 75/76B | €30,958 | - | -€30,958 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Non-recurring financial income | 76B | €30,954 | - | -€30,954 | |
| Financial charges | 65/66B | €1,035 | €176 | -€859 | -83.0% |
| Recurring financial charges | 65 | €1,035 | €176 | -€859 | -83.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,147 | -€1,475 | +€12,672 | +89.6% |
| Profit (loss) for the period | 9904 | -€14,147 | -€1,475 | +€12,672 | +89.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,147 | -€1,475 | +€12,672 | +89.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.