Compliancy Office: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Compliancy Office
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash +€78,665
up €78,665 (+78.3%), from €100,467 to €179,132
mainly Current investments (+€100,000) and Other debts (+€46,284)
- Receivables within one year +€17,087
up €17,087 (+283%), from €6,037 to €23,124
of which Trade receivables: +€13,376
- Other debts +€46,284
up €46,284 (+267%), from €17,327 to €63,610
- Reserves -€27,837
down €27,837 (-20.4%), from €136,475 to €108,638
- Tax, wage and social debts -€25,335
down €25,335 (-75.1%), from €33,746 to €8,411
- Gross operating margin -€87,219
down €87,219 (-71.4%), from €122,143 to €34,924
- Taxes -€18,327
down €18,327 (-73.5%), from €24,920 to €6,593
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €219,342 | €213,008 | -€6,333 | -2.9% |
| Formation expenses | 20 | €661 | €334 | -€327 | -49.5% |
| Fixed assets | 21/28 | €9,745 | €7,570 | -€2,175 | -22.3% |
| Tangible fixed assets | 22/27 | €9,745 | €7,570 | -€2,175 | -22.3% |
| Plant, machinery and equipment | 23 | €2,557 | €2,196 | -€361 | -14.1% |
| Furniture and vehicles | 24 | €5,963 | €4,289 | -€1,674 | -28.1% |
| Other tangible fixed assets | 26 | €1,225 | €1,085 | -€140 | -11.4% |
| Current assets | 29/58 | €208,936 | €205,105 | -€3,831 | -1.8% |
| Amounts receivable within one year | 40/41 | €6,037 | €23,124 | +€17,087 | +283% |
| Trade receivables | 40 | €6,037 | €19,412 | +€13,376 | +222% |
| Other amounts receivable | 41 | - | €3,712 | +€3,712 | |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €100,467 | €179,132 | +€78,665 | +78.3% |
| Deferred charges and accrued income | 490/1 | €2,432 | €2,849 | +€417 | +17.1% |
| Total equity and liabilities | 10/49 | €219,342 | €213,008 | -€6,333 | -2.9% |
| Equity | 10/15 | €141,475 | €113,638 | -€27,837 | -19.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €136,475 | €108,638 | -€27,837 | -20.4% |
| Distributable reserves | 133 | €136,475 | €108,638 | -€27,837 | -20.4% |
| Amounts payable | 17/49 | €77,866 | €99,370 | +€21,504 | +27.6% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,037 | €76,667 | +€21,630 | +39.3% |
| Financial debts | 43 | €308 | - | -€308 | |
| Credit institutions | 430/8 | €308 | - | -€308 | |
| Trade debts | 44 | €3,657 | €4,647 | +€990 | +27.1% |
| Suppliers | 440/4 | €3,657 | €4,647 | +€990 | +27.1% |
| Taxes, remuneration and social security | 45 | €33,746 | €8,411 | -€25,335 | -75.1% |
| Taxes | 450/3 | €33,746 | €8,411 | -€25,335 | -75.1% |
| Other amounts payable | 47/48 | €17,327 | €63,610 | +€46,284 | +267% |
| Accrued charges and deferred income | 492/3 | €2,829 | €2,703 | -€126 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,825 | €3,948 | +€123 | +3.2% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €122,143 | €34,924 | -€87,219 | -71.4% |
| Operating profit (loss) | 9901 | €117,868 | €30,510 | -€87,357 | -74.1% |
| Financial income | 75/76B | €1,016 | €1,019 | +€3 | +0.3% |
| Recurring financial income | 75 | €1,016 | €1,019 | +€3 | +0.3% |
| Financial charges | 65/66B | €2,987 | €2,773 | -€214 | -7.2% |
| Recurring financial charges | 65 | €2,987 | €2,773 | -€214 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €115,896 | €28,756 | -€87,140 | -75.2% |
| Income taxes | 67/77 | €24,920 | €6,593 | -€18,327 | -73.5% |
| Profit (loss) for the period | 9904 | €90,976 | €22,163 | -€68,814 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,976 | €22,163 | -€68,814 | -75.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.