COMPROFISC: 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.
COMPROFISC
Largest movements
- Cash +€132,470
up €132,470 (+66.8%), from €198,173 to €330,643
mainly Net result for the year (+€93,665) and Receivables within one year (+€47,640)
- Receivables within one year -€47,640
down €47,640 (-6.5%), from €735,585 to €687,945
of which Other amounts receivable: -€41,728
- Receivables after one year -€19,364
down €19,364 (-7.9%), from €246,043 to €226,679
- Reserves +€93,665
up €93,665 (+12.2%), from €770,211 to €863,876
of which Distributable reserves: +€93,665
- Other debts -€37,363
down €37,363 (-60.2%), from €62,109 to €24,746
- Gross operating margin -€18,458
down €18,458 (-11.3%), from €163,894 to €145,436
- Other operating charges +€14,753
up €14,753 (+149%), from €9,898 to €24,650
- Taxes -€9,654
down €9,654 (-20.2%), from €47,827 to €38,172
- Financial charges -€2,249
down €2,249 (-35.9%), from €6,257 to €4,009
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.
Derived cash bridge
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 | €1,241,593 | €1,302,581 | +€60,988 | +4.9% |
| Fixed assets | 21/28 | €61,537 | €57,059 | -€4,478 | -7.3% |
| Tangible fixed assets | 22/27 | €58,465 | €53,986 | -€4,478 | -7.7% |
| Land and buildings | 22 | €50,277 | €49,758 | -€518 | -1.0% |
| Plant, machinery and equipment | 23 | €1,908 | €1,526 | -€382 | -20.0% |
| Furniture and vehicles | 24 | €6,280 | €2,702 | -€3,578 | -57.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €3,073 | €3,073 | = | 0.0% |
| Current assets | 29/58 | €1,180,056 | €1,245,522 | +€65,466 | +5.5% |
| Amounts receivable after more than one year | 29 | €246,043 | €226,679 | -€19,364 | -7.9% |
| Other amounts receivable | 291 | €246,043 | €226,679 | -€19,364 | -7.9% |
| Amounts receivable within one year | 40/41 | €735,585 | €687,945 | -€47,640 | -6.5% |
| Trade receivables | 40 | €442,701 | €436,789 | -€5,912 | -1.3% |
| Other amounts receivable | 41 | €292,884 | €251,156 | -€41,728 | -14.2% |
| Current investments | 50/53 | €255 | €255 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €198,173 | €330,643 | +€132,470 | +66.8% |
| Total equity and liabilities | 10/49 | €1,241,593 | €1,302,581 | +€60,988 | +4.9% |
| Equity | 10/15 | €1,111,211 | €1,204,876 | +€93,665 | +8.4% |
| Contributions | 10/11 | €341,000 | €341,000 | = | 0.0% |
| Reserves | 13 | €770,211 | €863,876 | +€93,665 | +12.2% |
| Tax-exempt reserves | 132 | €25,225 | €25,225 | = | 0.0% |
| Distributable reserves | 133 | €744,986 | €838,651 | +€93,665 | +12.6% |
| Amounts payable | 17/49 | €130,382 | €97,705 | -€32,677 | -25.1% |
| Amounts payable within one year | 42/48 | €130,382 | €97,705 | -€32,677 | -25.1% |
| Trade debts | 44 | €1,427 | €543 | -€883 | -61.9% |
| Suppliers | 440/4 | €1,427 | €543 | -€883 | -61.9% |
| Advances received on contracts in progress | 46 | - | €177 | +€177 | |
| Taxes, remuneration and social security | 45 | €66,847 | €72,240 | +€5,393 | +8.1% |
| Taxes | 450/3 | €66,847 | €72,240 | +€5,393 | +8.1% |
| Other amounts payable | 47/48 | €62,109 | €24,746 | -€37,363 | -60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,415 | €4,478 | +€63 | +1.4% |
| Other operating charges | 640/8 | €9,898 | €24,650 | +€14,753 | +149% |
| Gross operating margin | 9900 | €163,894 | €145,436 | -€18,458 | -11.3% |
| Operating profit (loss) | 9901 | €149,582 | €116,308 | -€33,274 | -22.2% |
| Financial income | 75/76B | €19,956 | €19,538 | -€418 | -2.1% |
| Recurring financial income | 75 | €19,956 | €19,538 | -€418 | -2.1% |
| Financial charges | 65/66B | €6,257 | €4,009 | -€2,249 | -35.9% |
| Recurring financial charges | 65 | €6,257 | €4,009 | -€2,249 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €163,280 | €131,837 | -€31,443 | -19.3% |
| Income taxes | 67/77 | €47,827 | €38,172 | -€9,654 | -20.2% |
| Profit (loss) for the period | 9904 | €115,454 | €93,665 | -€21,789 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €115,454 | €93,665 | -€21,789 | -18.9% |
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 16 October 2026 via checked.be.