COMPOLAM: 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.
COMPOLAM
Largest movements
- Cash +€66,572
up €66,572 (+212%), from €31,462 to €98,033
mainly Net result for the year (+€46,239) and Depreciation (+€19,400)
- Intangible fixed assets -€12,224
down €12,224 (-24.5%), from €49,817 to €37,593
- Receivables within one year -€5,511
down €5,511 (-40.0%), from €13,772 to €8,261
of which Trade receivables: -€5,780
- Reserves +€46,239
up €46,239 (+56.8%), from €81,465 to €127,704
- Other debts +€2,940
up €2,940 (+13.2%), from €22,299 to €25,238
- Gross operating margin +€40,580
up €40,580 (+91.0%), from €44,590 to €85,169
- Taxes +€14,239
up €14,239 (+1,285%), from €1,108 to €15,347
- Other operating charges -€4,665
down €4,665 (-80.0%), from €5,832 to €1,166
- Financial charges +€2,278
up €2,278 (+58.9%), from €3,866 to €6,144
- Depreciation -€2,099
down €2,099 (-9.8%), from €21,499 to €19,400
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 | €211,828 | €260,588 | +€48,759 | +23.0% |
| Fixed assets | 21/28 | €50,880 | €37,758 | -€13,123 | -25.8% |
| Intangible fixed assets | 21 | €49,817 | €37,593 | -€12,224 | -24.5% |
| Tangible fixed assets | 22/27 | €1,063 | €164 | -€899 | -84.6% |
| Plant, machinery and equipment | 23 | €450 | €110 | -€340 | -75.6% |
| Furniture and vehicles | 24 | €613 | €54 | -€559 | -91.1% |
| Current assets | 29/58 | €160,948 | €222,830 | +€61,882 | +38.4% |
| Stocks and contracts in progress | 3 | €115,714 | €116,536 | +€822 | +0.7% |
| Stocks | 30/36 | €115,714 | €116,536 | +€822 | +0.7% |
| Amounts receivable within one year | 40/41 | €13,772 | €8,261 | -€5,511 | -40.0% |
| Trade receivables | 40 | €12,628 | €6,847 | -€5,780 | -45.8% |
| Other amounts receivable | 41 | €1,145 | €1,414 | +€269 | +23.5% |
| Cash at bank and in hand | 54/58 | €31,462 | €98,033 | +€66,572 | +212% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €211,828 | €260,588 | +€48,759 | +23.0% |
| Equity | 10/15 | €181,465 | €227,704 | +€46,239 | +25.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €81,465 | €127,704 | +€46,239 | +56.8% |
| Distributable reserves | 133 | €81,465 | €127,704 | +€46,239 | +56.8% |
| Amounts payable | 17/49 | €30,363 | €32,884 | +€2,521 | +8.3% |
| Amounts payable within one year | 42/48 | €28,800 | €30,677 | +€1,877 | +6.5% |
| Trade debts | 44 | €4,793 | €4,392 | -€401 | -8.4% |
| Suppliers | 440/4 | €4,793 | €4,392 | -€401 | -8.4% |
| Taxes, remuneration and social security | 45 | €1,708 | €1,047 | -€661 | -38.7% |
| Taxes | 450/3 | €1,708 | €1,047 | -€661 | -38.7% |
| Other amounts payable | 47/48 | €22,299 | €25,238 | +€2,940 | +13.2% |
| Accrued charges and deferred income | 492/3 | €1,563 | €2,206 | +€644 | +41.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,499 | €19,400 | -€2,099 | -9.8% |
| Other operating charges | 640/8 | €5,832 | €1,166 | -€4,665 | -80.0% |
| Non-recurring operating charges | 66A | €75 | €0 | -€75 | -100% |
| Gross operating margin | 9900 | €44,590 | €85,169 | +€40,580 | +91.0% |
| Operating profit (loss) | 9901 | €17,184 | €64,603 | +€47,420 | +276% |
| Financial income | 75/76B | €1,222 | €3,126 | +€1,904 | +156% |
| Recurring financial income | 75 | €1,222 | €3,126 | +€1,904 | +156% |
| Financial charges | 65/66B | €3,866 | €6,144 | +€2,278 | +58.9% |
| Recurring financial charges | 65 | €3,866 | €6,144 | +€2,278 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €14,540 | €61,586 | +€47,046 | +324% |
| Income taxes | 67/77 | €1,108 | €15,347 | +€14,239 | +1,285% |
| Profit (loss) for the period | 9904 | €13,432 | €46,239 | +€32,807 | +244% |
| Profit (loss) for the period to be appropriated | 9905 | €13,432 | €46,239 | +€32,807 | +244% |
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 21 October 2026 via checked.be.