COMPOVIT: 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.
COMPOVIT
Largest movements
- Tangible fixed assets -€933,231
down €933,231 (-65.0%), from €1.4m to €503,212
of which Land and buildings: -€865,840
- Cash -€88,346
down €88,346 (-18.2%), from €485,394 to €397,048
mainly Debts after one year (-€773,130) and Contributions, distributions and other (-€200,000)
- Debts after one year -€773,130
down €773,130 (-75.6%), from €1.0m to €249,242
- Trade debts -€133,312
down €133,312 (-28.4%), from €469,808 to €336,496
- Current portion of long-term debt -€55,959
down €55,959 (-34.9%), from €160,192 to €104,232
- Gross operating margin +€45,657
up €45,657 (+10.4%), from €437,620 to €483,278
- Other operating charges -€43,671
down €43,671 (-65.3%), from €66,915 to €23,244
- Depreciation -€39,102
down €39,102 (-22.3%), from €175,619 to €136,517
- Financial income -€5,115
down €5,115 (-59.1%), from €8,654 to €3,539
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 | €2,910,194 | €1,940,886 | -€969,308 | -33.3% |
| Fixed assets | 21/28 | €1,449,533 | €513,307 | -€936,226 | -64.6% |
| Intangible fixed assets | 21 | €13,090 | €10,096 | -€2,994 | -22.9% |
| Tangible fixed assets | 22/27 | €1,436,443 | €503,212 | -€933,231 | -65.0% |
| Land and buildings | 22 | €1,153,345 | €287,505 | -€865,840 | -75.1% |
| Plant, machinery and equipment | 23 | €257,312 | €190,673 | -€66,640 | -25.9% |
| Furniture and vehicles | 24 | €22,485 | €21,734 | -€751 | -3.3% |
| Other tangible fixed assets | 26 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €1,460,661 | €1,427,579 | -€33,082 | -2.3% |
| Amounts receivable within one year | 40/41 | €972,420 | €1,001,392 | +€28,973 | +3.0% |
| Trade receivables | 40 | €793,634 | €675,551 | -€118,083 | -14.9% |
| Other amounts receivable | 41 | €178,786 | €325,841 | +€147,056 | +82.3% |
| Cash at bank and in hand | 54/58 | €485,394 | €397,048 | -€88,346 | -18.2% |
| Deferred charges and accrued income | 490/1 | €2,847 | €29,139 | +€26,291 | +923.3% |
| Total equity and liabilities | 10/49 | €2,910,194 | €1,940,886 | -€969,308 | -33.3% |
| Equity | 10/15 | €766,641 | €784,134 | +€17,493 | +2.3% |
| Contributions | 10/11 | €230,000 | €230,000 | = | 0.0% |
| Reserves | 13 | €536,641 | €554,134 | +€17,493 | +3.3% |
| Distributable reserves | 133 | €536,641 | €554,134 | +€17,493 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,143,553 | €1,156,752 | -€986,801 | -46.0% |
| Amounts payable after more than one year | 17 | €1,022,372 | €249,242 | -€773,130 | -75.6% |
| Financial debts | 170/4 | €1,022,372 | €249,242 | -€773,130 | -75.6% |
| Amounts payable within one year | 42/48 | €1,119,942 | €906,069 | -€213,872 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €160,192 | €104,232 | -€55,959 | -34.9% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €469,808 | €336,496 | -€133,312 | -28.4% |
| Suppliers | 440/4 | €469,808 | €336,496 | -€133,312 | -28.4% |
| Taxes, remuneration and social security | 45 | €22,117 | €11,763 | -€10,354 | -46.8% |
| Taxes | 450/3 | €17,922 | €4,442 | -€13,479 | -75.2% |
| Remuneration and social security | 454/9 | €4,196 | €7,321 | +€3,125 | +74.5% |
| Other amounts payable | 47/48 | €217,824 | €203,578 | -€14,246 | -6.5% |
| Accrued charges and deferred income | 492/3 | €1,240 | €1,441 | +€201 | +16.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €64,528 | €62,209 | -€2,319 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,619 | €136,517 | -€39,102 | -22.3% |
| Other operating charges | 640/8 | €66,915 | €23,244 | -€43,671 | -65.3% |
| Gross operating margin | 9900 | €437,620 | €483,278 | +€45,657 | +10.4% |
| Operating profit (loss) | 9901 | €130,559 | €261,308 | +€130,749 | +100.1% |
| Financial income | 75/76B | €8,654 | €3,539 | -€5,115 | -59.1% |
| Recurring financial income | 75 | €8,654 | €3,539 | -€5,115 | -59.1% |
| Financial charges | 65/66B | €40,664 | €39,926 | -€739 | -1.8% |
| Recurring financial charges | 65 | €40,664 | €39,926 | -€739 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €98,548 | €224,921 | +€126,373 | +128.2% |
| Income taxes | 67/77 | €5,884 | €7,428 | +€1,545 | +26.3% |
| Profit (loss) for the period | 9904 | €92,665 | €217,493 | +€124,829 | +134.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,665 | €217,493 | +€124,829 | +134.7% |
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 30 September 2026 via checked.be.