COMPRA: 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.
What changed
COMPRA
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€297,568
2024 · €308,839-€11,271
Equity
€839,228
2024 · €541,660+€297,568
Cash
€10,769
2024 · €11,469-€700
Balance sheet total
€1.6m
2024 · €3.5m-€1.9m
Largest movements
Assets
- Receivables within one year -€1.9m
down €1.9m (-55.6%), from €3.4m to €1.5m
of which Trade receivables: -€2.4m
Equity and liabilities
- Debts after one year -€1.3m
down €1.3m (-100.0%), from €1.3m to €0
- Trade debts -€575,418
down €575,418 (-49.8%), from €1.2m to €580,250
- Other debts -€319,289
down €319,289 (-100.0%), from €319,289 to €0
- Reserves +€297,568
up €297,568 (+71.4%), from €416,660 to €714,228
of which Distributable reserves: +€297,568
Income statement
- Gross operating margin +€267,042
up €267,042 (+26.4%), from €1.0m to €1.3m
- Staff costs +€178,599
up €178,599 (+34.3%), from €520,147 to €698,745
- Financial charges +€103,736
up €103,736 (+188.5%), from €55,023 to €158,759
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
€308,839
Gross operating margin
+€267,042
Staff costs
-€178,599
Depreciation
+€5,229
Other operating charges
+€98
Other operating items
-€2,000
Financial income
-€1
Financial charges
-€103,736
Taxes
+€696
Result 2025
€297,568
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
+€1.3m
Investment
-€32,801
Financing
-€1.3m
Cash 2024
€11,469
From operations (derived)
+€1.3m
Net result for the year
+€297,568
Depreciation
+€10,680
Smaller working-capital items
+€4,183
Receivables within one year
+€1.9m
Trade debts
-€575,418
Tax, wage and social debts
+€13,848
Other debts
-€319,289
Accrued charges and deferred income
-€6,521
Investment (derived)
-€32,801
Investment in fixed assets (net)
-€32,801
Financing
-€1.3m
Debts after one year
-€1.3m
Cash 2025
€10,769
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,499,762 | €1,598,552 | -€1.9m | -54.3% |
| Fixed assets | 21/28 | €34,092 | €56,213 | +€22,121 | +64.9% |
| Tangible fixed assets | 22/27 | €34,092 | €56,213 | +€22,121 | +64.9% |
| Plant, machinery and equipment | 23 | €1,513 | €0 | -€1,513 | -100.0% |
| Furniture and vehicles | 24 | €32,578 | €56,213 | +€23,634 | +72.5% |
| Current assets | 29/58 | €3,465,670 | €1,542,340 | -€1.9m | -55.5% |
| Stocks and contracts in progress | 3 | €4,561 | €0 | -€4,561 | -100.0% |
| Stocks | 30/36 | €4,561 | €0 | -€4,561 | -100.0% |
| Amounts receivable within one year | 40/41 | €3,449,018 | €1,530,570 | -€1.9m | -55.6% |
| Trade receivables | 40 | €3,342,530 | €945,752 | -€2.4m | -71.7% |
| Other amounts receivable | 41 | €106,488 | €584,818 | +€478,330 | +449.2% |
| Cash at bank and in hand | 54/58 | €11,469 | €10,769 | -€700 | -6.1% |
| Deferred charges and accrued income | 490/1 | €622 | €1,001 | +€379 | +60.9% |
| Total equity and liabilities | 10/49 | €3,499,762 | €1,598,552 | -€1.9m | -54.3% |
| Equity | 10/15 | €541,660 | €839,228 | +€297,568 | +54.9% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €416,660 | €714,228 | +€297,568 | +71.4% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €404,160 | €701,728 | +€297,568 | +73.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,958,102 | €759,325 | -€2.2m | -74.3% |
| Amounts payable after more than one year | 17 | €1,311,397 | €0 | -€1.3m | -100.0% |
| Other amounts payable | 178/9 | €1,311,397 | €0 | -€1.3m | -100.0% |
| Amounts payable within one year | 42/48 | €1,596,991 | €716,131 | -€880,859 | -55.2% |
| Trade debts | 44 | €1,155,669 | €580,250 | -€575,418 | -49.8% |
| Suppliers | 440/4 | €1,155,669 | €580,250 | -€575,418 | -49.8% |
| Taxes, remuneration and social security | 45 | €122,033 | €135,881 | +€13,848 | +11.3% |
| Taxes | 450/3 | €51,508 | €51,724 | +€216 | +0.4% |
| Remuneration and social security | 454/9 | €70,525 | €84,157 | +€13,632 | +19.3% |
| Other amounts payable | 47/48 | €319,289 | €0 | -€319,289 | -100.0% |
| Accrued charges and deferred income | 492/3 | €49,715 | €43,193 | -€6,521 | -13.1% |
| Non-recurring operating income | 76A | €5,785 | €2,165 | -€3,620 | -62.6% |
| Remuneration, social security and pensions | 62 | €520,147 | €698,745 | +€178,599 | +34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,910 | €10,680 | -€5,229 | -32.9% |
| Other operating charges | 640/8 | €2,076 | €1,978 | -€98 | -4.7% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €1,009,851 | €1,276,893 | +€267,042 | +26.4% |
| Operating profit (loss) | 9901 | €471,719 | €563,489 | +€91,770 | +19.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -90.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -90.2% |
| Financial charges | 65/66B | €55,023 | €158,759 | +€103,736 | +188.5% |
| Recurring financial charges | 65 | €55,023 | €158,759 | +€103,736 | +188.5% |
| Profit (loss) for the period before taxes | 9903 | €416,697 | €404,731 | -€11,967 | -2.9% |
| Income taxes | 67/77 | €107,858 | €107,163 | -€696 | -0.6% |
| Profit (loss) for the period | 9904 | €308,839 | €297,568 | -€11,271 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €308,839 | €297,568 | -€11,271 | -3.6% |
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 9 October 2026 via checked.be.