COMPONO: 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.
COMPONO
Largest movements
- Tangible fixed assets -€188,278
down €188,278 (-86.5%), from €217,673 to €29,395
of which Land and buildings: -€178,442
- Cash +€31,658
up €31,658 (+37.6%), from €84,101 to €115,759
mainly Investment in fixed assets (net) (+€179,497) and Receivables within one year (+€9,500)
- Receivables within one year -€9,500
down €9,500 (-39.2%), from €24,211 to €14,711
of which Trade receivables: -€16,627
- Debts after one year -€129,290
no longer reported in 2025 (was €129,290)
- Profit (loss) carried forward -€16,404
new in 2025: -€16,404
- Current portion of long-term debt -€10,131
down €10,131 (-84.7%), from €11,960 to €1,829
- Tax, wage and social debts -€8,112
down €8,112 (-65.5%), from €12,386 to €4,275
- Gross operating margin -€58,829
down €58,829 (-98.5%), from €59,697 to €868
- Taxes -€10,400
down €10,400 (-99.2%), from €10,489 to €89
- Depreciation -€6,170
down €6,170 (-41.3%), from €14,952 to €8,781
- Staff costs -€2,240
no longer reported in 2025 (was €2,240)
- Financial charges -€1,098
down €1,098 (-14.7%), from €7,466 to €6,369
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 | €327,218 | €161,239 | -€165,979 | -50.7% |
| Fixed assets | 21/28 | €217,923 | €29,645 | -€188,278 | -86.4% |
| Tangible fixed assets | 22/27 | €217,673 | €29,395 | -€188,278 | -86.5% |
| Land and buildings | 22 | €178,442 | - | -€178,442 | |
| Plant, machinery and equipment | 23 | €2,393 | €1,724 | -€669 | -28.0% |
| Furniture and vehicles | 24 | €19,711 | €14,525 | -€5,186 | -26.3% |
| Other tangible fixed assets | 26 | €17,126 | €13,146 | -€3,980 | -23.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €109,295 | €131,594 | +€22,299 | +20.4% |
| Amounts receivable within one year | 40/41 | €24,211 | €14,711 | -€9,500 | -39.2% |
| Trade receivables | 40 | €23,524 | €6,897 | -€16,627 | -70.7% |
| Other amounts receivable | 41 | €687 | €7,814 | +€7,127 | +1037.7% |
| Cash at bank and in hand | 54/58 | €84,101 | €115,759 | +€31,658 | +37.6% |
| Deferred charges and accrued income | 490/1 | €983 | €1,124 | +€141 | +14.4% |
| Total equity and liabilities | 10/49 | €327,218 | €161,239 | -€165,979 | -50.7% |
| Equity | 10/15 | €169,497 | €153,092 | -€16,404 | -9.7% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €156,897 | €156,897 | = | 0.0% |
| Distributable reserves | 133 | €156,897 | €156,897 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€16,404 | -€16,404 | |
| Amounts payable | 17/49 | €157,721 | €8,146 | -€149,575 | -94.8% |
| Amounts payable after more than one year | 17 | €129,290 | - | -€129,290 | |
| Financial debts | 170/4 | €129,290 | - | -€129,290 | |
| Amounts payable within one year | 42/48 | €28,431 | €8,146 | -€20,285 | -71.3% |
| Current portion of amounts payable after more than one year | 42 | €11,960 | €1,829 | -€10,131 | -84.7% |
| Trade debts | 44 | €4,085 | €2,043 | -€2,043 | -50.0% |
| Suppliers | 440/4 | €4,085 | €2,043 | -€2,043 | -50.0% |
| Taxes, remuneration and social security | 45 | €12,386 | €4,275 | -€8,112 | -65.5% |
| Taxes | 450/3 | €12,386 | €4,275 | -€8,112 | -65.5% |
| Non-recurring operating income | 76A | - | €12,838 | +€12,838 | |
| Remuneration, social security and pensions | 62 | €2,240 | - | -€2,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,952 | €8,781 | -€6,170 | -41.3% |
| Other operating charges | 640/8 | €2,210 | €2,094 | -€115 | -5.2% |
| Gross operating margin | 9900 | €59,697 | €868 | -€58,829 | -98.5% |
| Operating profit (loss) | 9901 | €40,296 | -€10,008 | -€50,304 | |
| Financial income | 75/76B | €56 | €61 | +€5 | +8.9% |
| Recurring financial income | 75 | €56 | €61 | +€5 | +8.9% |
| Financial charges | 65/66B | €7,466 | €6,369 | -€1,098 | -14.7% |
| Recurring financial charges | 65 | €7,466 | €6,369 | -€1,098 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €32,886 | -€16,315 | -€49,201 | |
| Income taxes | 67/77 | €10,489 | €89 | -€10,400 | -99.2% |
| Profit (loss) for the period | 9904 | €22,397 | -€16,404 | -€38,802 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,397 | -€16,404 | -€38,802 |
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.