COMPLOT: 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.
COMPLOT
Largest movements
- Tangible fixed assets -€45,450
down €45,450 (-14.4%), from €314,558 to €269,108
- Cash -€11,585
down €11,585 (-7.4%), from €155,963 to €144,378
mainly Other debts (-€45,824) and Debts after one year (-€10,384)
- Other debts -€45,824
down €45,824 (-25.1%), from €182,766 to €136,941
- Profit (loss) carried forward -€25,955
down €25,955 (-100%), from €25,955 to €0
- Reserves +€25,789
up €25,789 (+11.6%), from €222,039 to €247,828
of which Distributable reserves: +€25,789
- Debts after one year -€10,384
down €10,384 (-100%), from €10,384 to €0
- Current portion of long-term debt -€7,416
down €7,416 (-41.7%), from €17,800 to €10,384
- Gross operating margin -€20,790
down €20,790 (-26.9%), from €77,416 to €56,626
- Taxes -€6,083
down €6,083 (-86.3%), from €7,047 to €965
- Financial charges -€5,898
down €5,898 (-45.8%), from €12,868 to €6,970
- Depreciation +€4,881
up €4,881 (+11.9%), from €40,903 to €45,784
- Financial income -€1,938
down €1,938 (-64.8%), from €2,991 to €1,053
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 | €532,692 | €470,157 | -€62,535 | -11.7% |
| Fixed assets | 21/28 | €315,505 | €269,721 | -€45,784 | -14.5% |
| Intangible fixed assets | 21 | €948 | €614 | -€334 | -35.2% |
| Tangible fixed assets | 22/27 | €314,558 | €269,108 | -€45,450 | -14.4% |
| Land and buildings | 22 | €191,370 | €185,269 | -€6,102 | -3.2% |
| Plant, machinery and equipment | 23 | €51,180 | €29,203 | -€21,978 | -42.9% |
| Furniture and vehicles | 24 | €72,007 | €54,636 | -€17,371 | -24.1% |
| Current assets | 29/58 | €217,187 | €200,435 | -€16,751 | -7.7% |
| Stocks and contracts in progress | 3 | €13,997 | €12,677 | -€1,320 | -9.4% |
| Stocks | 30/36 | €13,997 | €12,677 | -€1,320 | -9.4% |
| Amounts receivable within one year | 40/41 | €44,203 | €41,119 | -€3,085 | -7.0% |
| Trade receivables | 40 | €44,203 | €31,898 | -€12,305 | -27.8% |
| Other amounts receivable | 41 | - | €9,220 | +€9,220 | |
| Cash at bank and in hand | 54/58 | €155,963 | €144,378 | -€11,585 | -7.4% |
| Deferred charges and accrued income | 490/1 | €3,024 | €2,262 | -€762 | -25.2% |
| Total equity and liabilities | 10/49 | €532,692 | €470,157 | -€62,535 | -11.7% |
| Equity | 10/15 | €285,315 | €285,149 | -€166 | -0.1% |
| Contributions | 10/11 | €37,321 | €37,321 | = | 0.0% |
| Reserves | 13 | €222,039 | €247,828 | +€25,789 | +11.6% |
| Tax-exempt reserves | 132 | €69,865 | €69,865 | = | 0.0% |
| Distributable reserves | 133 | €152,174 | €177,963 | +€25,789 | +16.9% |
| Profit (loss) carried forward | 14 | €25,955 | €0 | -€25,955 | -100% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €247,377 | €185,008 | -€62,369 | -25.2% |
| Amounts payable after more than one year | 17 | €10,384 | €0 | -€10,384 | -100% |
| Financial debts | 170/4 | €10,384 | €0 | -€10,384 | -100% |
| Amounts payable within one year | 42/48 | €236,994 | €185,008 | -€51,986 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €17,800 | €10,384 | -€7,416 | -41.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €25,409 | €26,635 | +€1,226 | +4.8% |
| Suppliers | 440/4 | €25,409 | €26,635 | +€1,226 | +4.8% |
| Taxes, remuneration and social security | 45 | €11,019 | €11,048 | +€29 | +0.3% |
| Taxes | 450/3 | €11,019 | €11,048 | +€29 | +0.3% |
| Other amounts payable | 47/48 | €182,766 | €136,941 | -€45,824 | -25.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €5,900 | €0 | -€5,900 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,903 | €45,784 | +€4,881 | +11.9% |
| Other operating charges | 640/8 | €3,804 | €4,125 | +€321 | +8.4% |
| Gross operating margin | 9900 | €77,416 | €56,626 | -€20,790 | -26.9% |
| Operating profit (loss) | 9901 | €32,709 | €6,716 | -€25,992 | -79.5% |
| Financial income | 75/76B | €2,991 | €1,053 | -€1,938 | -64.8% |
| Recurring financial income | 75 | €2,991 | €1,053 | -€1,938 | -64.8% |
| Financial charges | 65/66B | €12,868 | €6,970 | -€5,898 | -45.8% |
| Recurring financial charges | 65 | €12,868 | €6,970 | -€5,898 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €22,832 | €799 | -€22,032 | -96.5% |
| Transfer from deferred taxes | 780 | €228 | - | -€228 | |
| Income taxes | 67/77 | €7,047 | €965 | -€6,083 | -86.3% |
| Profit (loss) for the period | 9904 | €16,012 | -€166 | -€16,178 | |
| Transfer from tax-exempt reserves | 789 | €1,169 | €0 | -€1,169 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €17,181 | -€166 | -€17,347 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.