COMPTA: 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.
COMPTA
Largest movements
- Receivables after one year -€18,412
down €18,412 (-11.2%), from €165,006 to €146,594
- Reserves -€23,832
down €23,832 (-19.0%), from €125,413 to €101,581
of which Distributable reserves: -€23,832
- Profit (loss) carried forward +€5,420
up €5,420 (+1082.7%), from €501 to €5,921
- Gross operating margin +€21,101
up €21,101 (+83.8%), from -€25,169 to -€4,068
- Financial income -€1,762
down €1,762 (-15.7%), from €11,250 to €9,488
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 | €165,021 | €146,609 | -€18,412 | -11.2% |
| Current assets | 29/58 | €165,021 | €146,609 | -€18,412 | -11.2% |
| Amounts receivable after more than one year | 29 | €165,006 | €146,594 | -€18,412 | -11.2% |
| Other amounts receivable | 291 | €165,006 | €146,594 | -€18,412 | -11.2% |
| Cash at bank and in hand | 54/58 | €15 | €15 | = | 0.0% |
| Total equity and liabilities | 10/49 | €165,021 | €146,609 | -€18,412 | -11.2% |
| Equity | 10/15 | €141,253 | €122,841 | -€18,412 | -13.0% |
| Contributions | 10/11 | €15,339 | €15,339 | = | 0.0% |
| Reserves | 13 | €125,413 | €101,581 | -€23,832 | -19.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €123,554 | €99,722 | -€23,832 | -19.3% |
| Profit (loss) carried forward | 14 | €501 | €5,921 | +€5,420 | +1082.7% |
| Amounts payable | 17/49 | €23,768 | €23,768 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,768 | €23,768 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Other amounts payable | 47/48 | €8,768 | €8,768 | = | 0.0% |
| Gross operating margin | 9900 | -€25,169 | -€4,068 | +€21,101 | +83.8% |
| Operating profit (loss) | 9901 | -€25,169 | -€4,068 | +€21,101 | +83.8% |
| Financial income | 75/76B | €11,250 | €9,488 | -€1,762 | -15.7% |
| Recurring financial income | 75 | €11,250 | €9,488 | -€1,762 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,919 | €5,420 | +€19,339 | |
| Profit (loss) for the period | 9904 | -€13,919 | €5,420 | +€19,339 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,919 | €5,420 | +€19,339 |
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 11 October 2026 via checked.be.