COMPLISERVE: 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.
COMPLISERVE
Largest movements
- Receivables within one year -€37,192
down €37,192 (-21.5%), from €173,355 to €136,163
of which Other amounts receivable: -€37,435
- Cash +€2,665
up €2,665 (+33.2%), from €8,029 to €10,693
mainly Receivables within one year (+€37,192) and Net result for the year (+€27,652)
- Other debts -€16,694
down €16,694 (-39.3%), from €42,500 to €25,806
- Tax, wage and social debts -€13,661
down €13,661 (-38.0%), from €35,958 to €22,297
- Reserves -€3,818
down €3,818 (-3.8%), from €99,428 to €95,610
- Gross operating margin -€10,616
down €10,616 (-24.7%), from €43,017 to €32,401
- Financial income -€676
down €676 (-7.5%), from €8,976 to €8,299
- Other operating charges -€666
down €666 (-40.6%), from €1,640 to €974
- Financial charges -€490
down €490 (-34.1%), from €1,436 to €946
- Taxes +€470
up €470 (+4.9%), from €9,564 to €10,034
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,786 | €147,494 | -€35,292 | -19.3% |
| Formation expenses | 20 | €277 | €70 | -€207 | -74.6% |
| Fixed assets | 21/28 | €1,125 | €568 | -€558 | -49.5% |
| Tangible fixed assets | 22/27 | €1,125 | €568 | -€558 | -49.5% |
| Plant, machinery and equipment | 23 | €223 | €154 | -€69 | -31.0% |
| Furniture and vehicles | 24 | €902 | €414 | -€488 | -54.1% |
| Current assets | 29/58 | €181,384 | €146,856 | -€34,528 | -19.0% |
| Amounts receivable within one year | 40/41 | €173,355 | €136,163 | -€37,192 | -21.5% |
| Trade receivables | 40 | €11,548 | €11,791 | +€243 | +2.1% |
| Other amounts receivable | 41 | €161,807 | €124,371 | -€37,435 | -23.1% |
| Cash at bank and in hand | 54/58 | €8,029 | €10,693 | +€2,665 | +33.2% |
| Total equity and liabilities | 10/49 | €182,786 | €147,494 | -€35,292 | -19.3% |
| Equity | 10/15 | €99,528 | €95,710 | -€3,818 | -3.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €99,428 | €95,610 | -€3,818 | -3.8% |
| Distributable reserves | 133 | €99,428 | €95,610 | -€3,818 | -3.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €83,258 | €51,784 | -€31,474 | -37.8% |
| Amounts payable within one year | 42/48 | €83,258 | €51,784 | -€31,474 | -37.8% |
| Trade debts | 44 | €4,799 | €3,681 | -€1,119 | -23.3% |
| Suppliers | 440/4 | €4,799 | €3,681 | -€1,119 | -23.3% |
| Taxes, remuneration and social security | 45 | €35,958 | €22,297 | -€13,661 | -38.0% |
| Taxes | 450/3 | €35,958 | €22,297 | -€13,661 | -38.0% |
| Other amounts payable | 47/48 | €42,500 | €25,806 | -€16,694 | -39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,057 | €822 | -€235 | -22.2% |
| Other operating charges | 640/8 | €1,640 | €974 | -€666 | -40.6% |
| Non-recurring operating charges | 66A | €40 | €273 | +€233 | +585.3% |
| Gross operating margin | 9900 | €43,017 | €32,401 | -€10,616 | -24.7% |
| Operating profit (loss) | 9901 | €40,281 | €30,333 | -€9,948 | -24.7% |
| Financial income | 75/76B | €8,976 | €8,299 | -€676 | -7.5% |
| Recurring financial income | 75 | €8,976 | €8,299 | -€676 | -7.5% |
| Financial charges | 65/66B | €1,436 | €946 | -€490 | -34.1% |
| Recurring financial charges | 65 | €1,436 | €946 | -€490 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €47,821 | €37,686 | -€10,134 | -21.2% |
| Income taxes | 67/77 | €9,564 | €10,034 | +€470 | +4.9% |
| Profit (loss) for the period | 9904 | €38,257 | €27,652 | -€10,604 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,257 | €27,652 | -€10,604 | -27.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.