COMPPASS: what changed
COMPPASS
Largest movements
- Tangible fixed assets +€20,051
up €20,051, from €0 to €20,051
- Cash +€18,674
up €18,674 (+931%), from €2,006 to €20,680
mainly Short-term financial debts (+€25,000) and Depreciation (+€10,416)
- Intangible fixed assets -€8,000
down €8,000 (-18.2%), from €44,011 to €36,011
- Receivables within one year -€7,796
down €7,796 (-15.7%), from €49,649 to €41,853
of which Other amounts receivable: -€7,632
- Deferred charges and accrued income -€2,507
down €2,507 (-100%), from €2,507 to €0
- Short-term financial debts +€25,000
new in 2025: €25,000
- Debts after one year -€10,115
down €10,115 (-25.3%), from €40,000 to €29,885
of which Other amounts payable: -€40,000
- Current portion of long-term debt +€9,358
up €9,358, from €0 to €9,358
- Tax, wage and social debts -€4,262
down €4,262 (-81.5%), from €5,229 to €967
- Profit (loss) carried forward +€1,844
up €1,844 (+8.8%), from €20,951 to €22,795
- Gross operating margin -€10,400
down €10,400 (-37.3%), from €27,917 to €17,517
- Purchases and services +€5,170
up €5,170 (+224%), from €2,313 to €7,483
- Taxes -€4,262
down €4,262 (-81.5%), from €5,229 to €967
- Financial charges +€3,596
up €3,596 (+1,714%), from €210 to €3,805
- Depreciation +€2,416
up €2,416 (+30.2%), from €8,000 to €10,416
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,173 | €118,595 | +€20,422 | +20.8% |
| Fixed assets | 21/28 | €44,011 | €56,062 | +€12,051 | +27.4% |
| Intangible fixed assets | 21 | €44,011 | €36,011 | -€8,000 | -18.2% |
| Tangible fixed assets | 22/27 | €0 | €20,051 | +€20,051 | |
| Furniture and vehicles | 24 | €0 | €20,051 | +€20,051 | |
| Current assets | 29/58 | €54,162 | €62,533 | +€8,370 | +15.5% |
| Amounts receivable within one year | 40/41 | €49,649 | €41,853 | -€7,796 | -15.7% |
| Trade receivables | 40 | €25,165 | €25,001 | -€164 | -0.7% |
| Other amounts receivable | 41 | €24,484 | €16,852 | -€7,632 | -31.2% |
| Cash at bank and in hand | 54/58 | €2,006 | €20,680 | +€18,674 | +931% |
| Deferred charges and accrued income | 490/1 | €2,507 | €0 | -€2,507 | -100% |
| Total equity and liabilities | 10/49 | €98,173 | €118,595 | +€20,422 | +20.8% |
| Equity | 10/15 | €45,951 | €47,795 | +€1,844 | +4.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,951 | €22,795 | +€1,844 | +8.8% |
| Amounts payable | 17/49 | €52,222 | €70,800 | +€18,578 | +35.6% |
| Amounts payable after more than one year | 17 | €40,000 | €29,885 | -€10,115 | -25.3% |
| Financial debts | 170/4 | - | €29,885 | +€29,885 | |
| Other amounts payable | 178/9 | €40,000 | €0 | -€40,000 | -100% |
| Amounts payable within one year | 42/48 | €12,222 | €40,915 | +€28,693 | +235% |
| Current portion of amounts payable after more than one year | 42 | €0 | €9,358 | +€9,358 | |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €5,229 | €967 | -€4,262 | -81.5% |
| Taxes | 450/3 | €5,229 | €967 | -€4,262 | -81.5% |
| Other amounts payable | 47/48 | €6,993 | €5,590 | -€1,403 | -20.1% |
| Turnover | 70 | €25,000 | €25,000 | = | 0.0% |
| Non-recurring operating income | 76A | €3,868 | - | -€3,868 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,313 | €7,483 | +€5,170 | +224% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,000 | €10,416 | +€2,416 | +30.2% |
| Other operating charges | 640/8 | €1,064 | €492 | -€572 | -53.7% |
| Gross operating margin | 9900 | €27,917 | €17,517 | -€10,400 | -37.3% |
| Operating profit (loss) | 9901 | €18,853 | €6,609 | -€12,244 | -64.9% |
| Financial income | 75/76B | €1,145 | €7 | -€1,138 | -99.4% |
| Recurring financial income | 75 | €1,145 | €7 | -€1,138 | -99.4% |
| Financial charges | 65/66B | €210 | €3,805 | +€3,596 | +1,714% |
| Recurring financial charges | 65 | €210 | €3,805 | +€3,596 | +1,714% |
| Profit (loss) for the period before taxes | 9903 | €19,788 | €2,811 | -€16,977 | -85.8% |
| Income taxes | 67/77 | €5,229 | €967 | -€4,262 | -81.5% |
| Profit (loss) for the period | 9904 | €14,559 | €1,844 | -€12,715 | -87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,559 | €1,844 | -€12,715 | -87.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.