Comprehos: 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.
Comprehos
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Cash -€4,977
down €4,977 (-7.9%), from €62,647 to €57,671
mainly Contributions, distributions and other (-€189,098) and Tax, wage and social debts (-€11,714)
- Receivables within one year -€4,740
down €4,740 (-28.3%), from €16,735 to €11,995
- Tangible fixed assets -€3,375
down €3,375 (-31.0%), from €10,890 to €7,515
of which Furniture and vehicles: -€5,226
- Profit (loss) carried forward -€140,502
down €140,502 (-74.3%), from €189,098 to €48,597
- Tax, wage and social debts -€11,714
down €11,714 (-31.9%), from €36,767 to €25,053
of which Taxes: -€11,714
- Trade debts -€5,880
down €5,880 (-94.9%), from €6,194 to €314
- Other debts -€4,996
down €4,996 (-80.4%), from €6,213 to €1,217
- Gross operating margin -€17,451
down €17,451 (-20.6%), from €84,713 to €67,262
- Taxes -€4,426
down €4,426 (-24.8%), from €17,880 to €13,455
- Financial income -€1,530
down €1,530 (-48.9%), from €3,130 to €1,600
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 | €240,272 | €77,181 | -€163,092 | -67.9% |
| Fixed assets | 21/28 | €10,890 | €7,515 | -€3,375 | -31.0% |
| Tangible fixed assets | 22/27 | €10,890 | €7,515 | -€3,375 | -31.0% |
| Plant, machinery and equipment | 23 | - | €1,851 | +€1,851 | |
| Furniture and vehicles | 24 | €10,890 | €5,663 | -€5,226 | -48.0% |
| Current assets | 29/58 | €229,382 | €69,666 | -€159,717 | -69.6% |
| Amounts receivable within one year | 40/41 | €16,735 | €11,995 | -€4,740 | -28.3% |
| Trade receivables | 40 | €16,735 | €11,995 | -€4,740 | -28.3% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €62,647 | €57,671 | -€4,977 | -7.9% |
| Total equity and liabilities | 10/49 | €240,272 | €77,181 | -€163,092 | -67.9% |
| Equity | 10/15 | €191,098 | €50,597 | -€140,502 | -73.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €189,098 | €48,597 | -€140,502 | -74.3% |
| Amounts payable | 17/49 | €49,174 | €26,584 | -€22,590 | -45.9% |
| Amounts payable within one year | 42/48 | €49,174 | €26,584 | -€22,590 | -45.9% |
| Trade debts | 44 | €6,194 | €314 | -€5,880 | -94.9% |
| Suppliers | 440/4 | €6,194 | €314 | -€5,880 | -94.9% |
| Taxes, remuneration and social security | 45 | €36,767 | €25,053 | -€11,714 | -31.9% |
| Taxes | 450/3 | €35,667 | €23,953 | -€11,714 | -32.8% |
| Remuneration and social security | 454/9 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 47/48 | €6,213 | €1,217 | -€4,996 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,334 | €5,952 | +€618 | +11.6% |
| Other operating charges | 640/8 | €514 | €818 | +€304 | +59.3% |
| Gross operating margin | 9900 | €84,713 | €67,262 | -€17,451 | -20.6% |
| Operating profit (loss) | 9901 | €78,865 | €60,491 | -€18,373 | -23.3% |
| Financial income | 75/76B | €3,130 | €1,600 | -€1,530 | -48.9% |
| Recurring financial income | 75 | €3,130 | €1,600 | -€1,530 | -48.9% |
| Financial charges | 65/66B | €47 | €40 | -€6 | -13.1% |
| Recurring financial charges | 65 | €47 | €40 | -€6 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €81,948 | €62,051 | -€19,897 | -24.3% |
| Income taxes | 67/77 | €17,880 | €13,455 | -€4,426 | -24.8% |
| Profit (loss) for the period | 9904 | €64,068 | €48,597 | -€15,471 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,068 | €48,597 | -€15,471 | -24.1% |
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 29 September 2026 via checked.be.