COMPOVIT PRO: 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 PRO
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+19.5%), from €6.3m to €7.5m
of which Land and buildings: +€4.5m
- Cash -€308,604
down €308,604 (-70.0%), from €440,951 to €132,346
mainly Investment in fixed assets (net) (-€1.5m) and Debts after one year (-€234,896)
- Receivables within one year -€277,153
down €277,153 (-59.2%), from €468,342 to €191,189
of which Trade receivables: -€192,448
- Other debts +€453,675
up €453,675 (+1304.9%), from €34,766 to €488,441
- Debts after one year -€234,896
down €234,896 (-4.4%), from €5.4m to €5.2m
- Trade debts +€231,608
up €231,608 (+124.3%), from €186,341 to €417,949
- Current portion of long-term debt +€122,335
up €122,335 (+30.4%), from €402,206 to €524,541
- Gross operating margin +€254,707
up €254,707 (+51.4%), from €495,945 to €750,651
- Depreciation +€117,014
up €117,014 (+55.0%), from €212,658 to €329,672
- Other operating charges -€101,340
down €101,340 (-55.0%), from €184,353 to €83,012
- Financial charges +€73,085
up €73,085 (+58.3%), from €125,320 to €198,405
- Financial income -€31,997
down €31,997 (-72.7%), from €44,012 to €12,016
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 | €7,187,668 | €7,834,803 | +€647,135 | +9.0% |
| Fixed assets | 21/28 | €6,277,646 | €7,497,222 | +€1.2m | +19.4% |
| Intangible fixed assets | 21 | €14,051 | €10,096 | -€3,955 | -28.1% |
| Tangible fixed assets | 22/27 | €6,263,595 | €7,487,127 | +€1.2m | +19.5% |
| Land and buildings | 22 | €2,715,578 | €7,173,876 | +€4.5m | +164.2% |
| Plant, machinery and equipment | 23 | €320,925 | €177,133 | -€143,792 | -44.8% |
| Furniture and vehicles | 24 | €11 | €0 | -€11 | -100.0% |
| Leasing and similar rights | 25 | - | €136,118 | +€136,118 | |
| Assets under construction and advance payments | 27 | €3,227,081 | €0 | -€3.2m | -100.0% |
| Current assets | 29/58 | €910,022 | €337,581 | -€572,442 | -62.9% |
| Amounts receivable within one year | 40/41 | €468,342 | €191,189 | -€277,153 | -59.2% |
| Trade receivables | 40 | €289,886 | €97,439 | -€192,448 | -66.4% |
| Other amounts receivable | 41 | €178,456 | €93,750 | -€84,706 | -47.5% |
| Cash at bank and in hand | 54/58 | €440,951 | €132,346 | -€308,604 | -70.0% |
| Deferred charges and accrued income | 490/1 | €730 | €14,046 | +€13,316 | +1824.1% |
| Total equity and liabilities | 10/49 | €7,187,668 | €7,834,803 | +€647,135 | +9.0% |
| Equity | 10/15 | €1,156,994 | €1,206,766 | +€49,773 | +4.3% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €456,994 | €506,766 | +€49,773 | +10.9% |
| Distributable reserves | 133 | €456,994 | €506,766 | +€49,773 | +10.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,030,675 | €6,628,037 | +€597,362 | +9.9% |
| Amounts payable after more than one year | 17 | €5,392,270 | €5,157,374 | -€234,896 | -4.4% |
| Financial debts | 170/4 | €5,392,270 | €5,157,374 | -€234,896 | -4.4% |
| Amounts payable within one year | 42/48 | €638,405 | €1,470,663 | +€832,258 | +130.4% |
| Current portion of amounts payable after more than one year | 42 | €402,206 | €524,541 | +€122,335 | +30.4% |
| Trade debts | 44 | €186,341 | €417,949 | +€231,608 | +124.3% |
| Suppliers | 440/4 | €186,341 | €417,949 | +€231,608 | +124.3% |
| Taxes, remuneration and social security | 45 | €15,092 | €39,731 | +€24,639 | +163.3% |
| Taxes | 450/3 | €1,796 | €24,109 | +€22,313 | +1242.7% |
| Remuneration and social security | 454/9 | €13,296 | €15,622 | +€2,325 | +17.5% |
| Other amounts payable | 47/48 | €34,766 | €488,441 | +€453,675 | +1304.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €103,198 | €80,474 | -€22,724 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212,658 | €329,672 | +€117,014 | +55.0% |
| Other operating charges | 640/8 | €184,353 | €83,012 | -€101,340 | -55.0% |
| Gross operating margin | 9900 | €495,945 | €750,651 | +€254,707 | +51.4% |
| Operating profit (loss) | 9901 | -€4,264 | €257,493 | +€261,757 | |
| Financial income | 75/76B | €44,012 | €12,016 | -€31,997 | -72.7% |
| Recurring financial income | 75 | €44,012 | €12,016 | -€31,997 | -72.7% |
| Financial charges | 65/66B | €125,320 | €198,405 | +€73,085 | +58.3% |
| Recurring financial charges | 65 | €125,320 | €198,405 | +€73,085 | +58.3% |
| Profit (loss) for the period before taxes | 9903 | -€85,572 | €71,104 | +€156,675 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€85,572 | €71,104 | +€156,675 | |
| Profit (loss) for the period to be appropriated | 9905 | -€85,572 | €71,104 | +€156,675 |
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 6 October 2026 via checked.be.