COMPLY: 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.
COMPLY
Largest movements
- Current investments -€6,000
down €6,000 (-100.0%), from €6,000 to €0
- Cash +€1,925
up €1,925 (+541.8%), from €355 to €2,280
mainly Current investments (+€6,000) and Receivables within one year (+€772)
- Receivables within one year -€772
down €772 (-37.2%), from €2,073 to €1,301
of which Other amounts receivable: -€1,997
- Tangible fixed assets -€510
down €510 (-58.2%), from €876 to €366
- Profit (loss) carried forward -€4,377
down €4,377, from €3,024 to -€1,354
- Tax, wage and social debts -€1,301
down €1,301 (-100.0%), from €1,301 to €0
- Other debts +€320
up €320 (+16.4%), from €1,953 to €2,273
- Gross operating margin -€2,065
down €2,065 (-117.8%), from -€1,754 to -€3,819
- Depreciation +€205
up €205 (+67.4%), from €305 to €510
- Financial income +€120
new in 2025: €120
- Taxes +€49
up €49, from -€49 to €0
- Financial charges +€47
up €47 (+38.3%), from €122 to €168
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 | €9,305 | €3,948 | -€5,357 | -57.6% |
| Fixed assets | 21/28 | €876 | €366 | -€510 | -58.2% |
| Tangible fixed assets | 22/27 | €876 | €366 | -€510 | -58.2% |
| Plant, machinery and equipment | 23 | €876 | €366 | -€510 | -58.2% |
| Current assets | 29/58 | €8,428 | €3,582 | -€4,847 | -57.5% |
| Amounts receivable within one year | 40/41 | €2,073 | €1,301 | -€772 | -37.2% |
| Trade receivables | 40 | - | €1,225 | +€1,225 | |
| Other amounts receivable | 41 | €2,073 | €76 | -€1,997 | -96.3% |
| Current investments | 50/53 | €6,000 | €0 | -€6,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €355 | €2,280 | +€1,925 | +541.8% |
| Total equity and liabilities | 10/49 | €9,305 | €3,948 | -€5,357 | -57.6% |
| Equity | 10/15 | €6,024 | €1,646 | -€4,377 | -72.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,024 | -€1,354 | -€4,377 | |
| Amounts payable | 17/49 | €3,281 | €2,301 | -€980 | -29.9% |
| Amounts payable within one year | 42/48 | €3,281 | €2,301 | -€980 | -29.9% |
| Trade debts | 44 | €27 | €28 | +€1 | +2.2% |
| Suppliers | 440/4 | €27 | €28 | +€1 | +2.2% |
| Taxes, remuneration and social security | 45 | €1,301 | €0 | -€1,301 | -100.0% |
| Taxes | 450/3 | €1,301 | €0 | -€1,301 | -100.0% |
| Other amounts payable | 47/48 | €1,953 | €2,273 | +€320 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €510 | +€205 | +67.4% |
| Gross operating margin | 9900 | -€1,754 | -€3,819 | -€2,065 | -117.8% |
| Operating profit (loss) | 9901 | -€2,058 | -€4,329 | -€2,270 | -110.3% |
| Financial income | 75/76B | - | €120 | +€120 | |
| Recurring financial income | 75 | - | €120 | +€120 | |
| Financial charges | 65/66B | €122 | €168 | +€47 | +38.3% |
| Recurring financial charges | 65 | €122 | €168 | +€47 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,180 | -€4,377 | -€2,197 | -100.8% |
| Income taxes | 67/77 | -€49 | €0 | +€49 | |
| Profit (loss) for the period | 9904 | -€2,131 | -€4,377 | -€2,246 | -105.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,131 | -€4,377 | -€2,246 | -105.4% |
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 11 October 2026 via checked.be.