Compostela: what changed
Two fiscal 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.
What changed
Compostela
NACE 87.301, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €1.6m-€380,376
Equity
€60.2m
2024 · €59.3m+€852,748
Cash
€4.8m
2024 · €4.0m+€863,018
Balance sheet total
€81.2m
2024 · €80.8m+€332,448
Largest movements
Assets
- Cash +€863,018
up €863,018 (+21.8%), from €4.0m to €4.8m
mainly Depreciation (+€3.1m) and Net result for the year (+€1.2m)
Equity and liabilities
- Reserves +€17.1m
up €17.1m (+51.2%), from €33.4m to €50.5m
- Profit (loss) carried forward -€15.9m
no longer reported in 2025 (was €15.9m)
- Debts after one year -€979,797
down €979,797 (-6.9%), from €14.2m to €13.2m
of which Financial debts: -€979,787
Income statement
- Staff costs +€1.4m
up €1.4m (+4.2%), from €34.2m to €35.6m
- Turnover +€1.1m
up €1.1m (+3.0%), from €36.7m to €37.8m
- Services and other goods +€711,813
up €711,813 (+22.3%), from €3.2m to €3.9m
- Other operating income +€568,402
up €568,402 (+49.5%), from €1.1m to €1.7m
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.
Result 2024
€1.6m
Turnover
+€1.1m
Other operating income
+€568,402
Goods and materials
+€47,134
Services and other goods
-€711,813
Staff costs
-€1.4m
Depreciation
-€47,358
Other operating charges
-€12,659
Other operating items
+€213,916
Financial income
-€63,317
Financial charges
-€30,376
Result 2025
€1.2m
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.
From operations
+€4.9m
Investment
-€2.7m
Financing
-€1.4m
Cash 2024
€4.0m
From operations (derived)
+€4.9m
Net result for the year
+€1.2m
Depreciation
+€3.1m
Receivables after one year
+€115,387
Receivables within one year
-€208,437
Deferred charges and accrued income
+€178,750
Smaller working-capital items
-€8,359
Debts within one year
+€467,856
Investment (derived)
-€2.7m
Investment in fixed assets (net)
-€2.6m
Current investments
-€70,472
Financing
-€1.4m
Debts after one year
-€979,797
Contributions, distributions and other
-€375,258
Cash 2025
€4.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,846,886 | €81,179,334 | +€332,448 | +0.4% |
| Formation expenses | 20 | €100,766 | €119,322 | +€18,557 | +18.4% |
| Fixed assets | 21/28 | €50,966,984 | €50,433,084 | -€533,900 | -1.0% |
| Tangible fixed assets | 22/27 | €50,965,747 | €50,431,847 | -€533,900 | -1.0% |
| Land and buildings | 22 | €45,994,902 | €46,488,257 | +€493,355 | +1.1% |
| Plant, machinery and equipment | 23 | €1,291,489 | €1,303,695 | +€12,205 | +0.9% |
| Furniture and vehicles | 24 | €1,128,153 | €1,048,074 | -€80,079 | -7.1% |
| Leasing and similar rights | 25 | €1,284,311 | €1,249,600 | -€34,711 | -2.7% |
| Assets under construction and advance payments | 27 | €1,266,892 | €342,222 | -€924,670 | -73.0% |
| Financial fixed assets | 28 | €1,237 | €1,237 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,237 | €1,237 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,237 | €1,237 | = | 0.0% |
| Current assets | 29/58 | €29,779,137 | €30,626,927 | +€847,790 | +2.8% |
| Amounts receivable after more than one year | 29 | €1,867,481 | €1,752,094 | -€115,387 | -6.2% |
| Other amounts receivable | 291 | €1,867,481 | €1,752,094 | -€115,387 | -6.2% |
| Amounts receivable within one year | 40/41 | €3,902,586 | €4,111,024 | +€208,437 | +5.3% |
| Trade receivables | 40 | €3,462,594 | €3,644,232 | +€181,638 | +5.2% |
| Other amounts receivable | 41 | €439,992 | €466,791 | +€26,799 | +6.1% |
| Current investments | 50/53 | €18,958,683 | €19,029,155 | +€70,472 | +0.4% |
| Cash at bank and in hand | 54/58 | €3,964,234 | €4,827,252 | +€863,018 | +21.8% |
| Deferred charges and accrued income | 490/1 | €1,086,153 | €907,403 | -€178,750 | -16.5% |
| Total equity and liabilities | 10/49 | €80,846,886 | €81,179,334 | +€332,448 | +0.4% |
| Equity | 10/15 | €59,348,989 | €60,201,736 | +€852,748 | +1.4% |
| Contributions | 10/11 | €5,433,983 | €5,433,983 | = | 0.0% |
| Capital | 10 | €5,433,983 | €5,433,983 | = | 0.0% |
| Reserves | 13 | €33,415,572 | €50,535,940 | +€17.1m | +51.2% |
| Profit (loss) carried forward | 14 | €15,892,363 | - | -€15.9m | |
| Investment grants | 15 | €4,607,071 | €4,231,813 | -€375,258 | -8.1% |
| Provisions and deferred taxes | 16 | €11,710 | €5,712 | -€5,998 | -51.2% |
| Provisions for liabilities and charges | 160/5 | €11,710 | €5,712 | -€5,998 | -51.2% |
| Pensions and similar obligations | 160 | €11,710 | €5,712 | -€5,998 | -51.2% |
| Amounts payable | 17/49 | €21,486,187 | €20,971,885 | -€514,303 | -2.4% |
| Amounts payable after more than one year | 17 | €14,184,645 | €13,204,849 | -€979,797 | -6.9% |
| Financial debts | 170/4 | €14,184,635 | €13,204,849 | -€979,787 | -6.9% |
| Leasing and similar obligations | 172 | €1,159,020 | €1,126,825 | -€32,195 | -2.8% |
| Credit institutions | 173 | €13,025,615 | €12,078,024 | -€947,592 | -7.3% |
| Other amounts payable | 178/9 | €10 | - | -€10 | |
| Amounts payable within one year | 42/48 | €5,881,166 | €6,349,021 | +€467,856 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €990,135 | €979,387 | -€10,749 | -1.1% |
| Trade debts | 44 | €1,067,282 | €1,457,818 | +€390,536 | +36.6% |
| Suppliers | 440/4 | €1,067,282 | €1,457,818 | +€390,536 | +36.6% |
| Taxes, remuneration and social security | 45 | €3,768,608 | €3,855,778 | +€87,170 | +2.3% |
| Taxes | 450/3 | €88,295 | €17,953 | -€70,342 | -79.7% |
| Remuneration and social security | 454/9 | €3,680,313 | €3,837,825 | +€157,512 | +4.3% |
| Accrued charges and deferred income | 492/3 | €1,420,376 | €1,418,015 | -€2,362 | -0.2% |
| Operating income | 70/76A | €45,056,123 | €46,973,798 | +€1.9m | +4.3% |
| Turnover | 70 | €36,698,802 | €37,795,157 | +€1.1m | +3.0% |
| Other operating income | 74 | €1,147,927 | €1,716,329 | +€568,402 | +49.5% |
| Non-recurring operating income | 76A | €22,654 | €224,573 | +€201,919 | +891.3% |
| Operating charges | 60/66A | €43,563,348 | €45,767,706 | +€2.2m | +5.1% |
| Goods for resale, raw materials and consumables | 60 | €2,985,558 | €2,938,424 | -€47,134 | -1.6% |
| Purchases | 600/8 | €2,985,558 | €2,938,424 | -€47,134 | -1.6% |
| Services and other goods | 61 | €3,198,241 | €3,910,054 | +€711,813 | +22.3% |
| Remuneration, social security and pensions | 62 | €34,183,621 | €35,624,281 | +€1.4m | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,055,923 | €3,103,281 | +€47,358 | +1.5% |
| Other operating charges | 640/8 | €145,423 | €158,081 | +€12,659 | +8.7% |
| Non-recurring operating charges | 66A | - | €39,581 | +€39,581 | |
| Operating profit (loss) | 9901 | €1,492,775 | €1,206,092 | -€286,683 | -19.2% |
| Financial income | 75/76B | €162,615 | €99,298 | -€63,317 | -38.9% |
| Recurring financial income | 75 | €162,615 | €99,298 | -€63,317 | -38.9% |
| Income from current assets | 751 | €94,604 | €87,007 | -€7,597 | -8.0% |
| Other financial income | 752/9 | €68,011 | €12,291 | -€55,720 | -81.9% |
| Financial charges | 65/66B | €47,008 | €77,385 | +€30,376 | +64.6% |
| Recurring financial charges | 65 | €47,008 | €77,385 | +€30,376 | +64.6% |
| Debt charges | 650 | €140,265 | €129,534 | -€10,731 | -7.7% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€98,785 | -€56,510 | +€42,275 | +42.8% |
| Other financial charges | 652/9 | €5,529 | €4,361 | -€1,168 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €1,608,382 | €1,228,006 | -€380,376 | -23.6% |
| Profit (loss) for the period | 9904 | €1,608,382 | €1,228,006 | -€380,376 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,608,382 | €1,228,006 | -€380,376 | -23.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.