COMPTA 2000 JM: 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.
COMPTA 2000 JM
Largest movements
- Cash +€66,162
up €66,162 (+53.6%), from €123,469 to €189,631
mainly Net result for the year (+€56,888) and Receivables within one year (+€14,402)
- Receivables within one year -€14,402
down €14,402 (-21.1%), from €68,314 to €53,913
- Reserves +€30,000
up €30,000 (+57.8%), from €51,869 to €81,869
of which Distributable reserves: +€30,000
- Profit (loss) carried forward +€26,888
up €26,888 (+6.2%), from €434,610 to €461,498
- Trade debts -€11,525
down €11,525 (-48.5%), from €23,753 to €12,227
- Debts after one year -€10,467
down €10,467 (-77.5%), from €13,514 to €3,047
- Gross operating margin +€33,561
up €33,561 (+39.1%), from €85,746 to €119,308
- Taxes +€7,008
up €7,008 (+38.7%), from €18,116 to €25,125
- Financial income -€6,706
down €6,706 (-96.0%), from €6,989 to €283
- Depreciation -€2,297
down €2,297 (-32.1%), from €7,150 to €4,853
- Staff costs +€2,106
up €2,106 (+8.3%), from €25,442 to €27,548
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 | €585,704 | €632,764 | +€47,060 | +8.0% |
| Fixed assets | 21/28 | €392,876 | €388,024 | -€4,853 | -1.2% |
| Tangible fixed assets | 22/27 | €17,051 | €12,198 | -€4,853 | -28.5% |
| Land and buildings | 22 | €13,485 | €9,916 | -€3,570 | -26.5% |
| Furniture and vehicles | 24 | €3,566 | €2,282 | -€1,283 | -36.0% |
| Financial fixed assets | 28 | €375,826 | €375,826 | = | 0.0% |
| Current assets | 29/58 | €192,828 | €244,740 | +€51,912 | +26.9% |
| Amounts receivable within one year | 40/41 | €68,314 | €53,913 | -€14,402 | -21.1% |
| Trade receivables | 40 | €68,314 | €53,913 | -€14,402 | -21.1% |
| Cash at bank and in hand | 54/58 | €123,469 | €189,631 | +€66,162 | +53.6% |
| Deferred charges and accrued income | 490/1 | €1,045 | €1,197 | +€152 | +14.5% |
| Total equity and liabilities | 10/49 | €585,704 | €632,764 | +€47,060 | +8.0% |
| Equity | 10/15 | €505,322 | €562,210 | +€56,888 | +11.3% |
| Contributions | 10/11 | €18,842 | €18,842 | = | 0.0% |
| Outside capital | 11 | €18,842 | €18,842 | = | 0.0% |
| Other | 1109/19 | €18,842 | €18,842 | = | 0.0% |
| Reserves | 13 | €51,869 | €81,869 | +€30,000 | +57.8% |
| Non-distributable reserves | 130/1 | €1,869 | €1,869 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,869 | €1,869 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Profit (loss) carried forward | 14 | €434,610 | €461,498 | +€26,888 | +6.2% |
| Amounts payable | 17/49 | €80,383 | €70,554 | -€9,829 | -12.2% |
| Amounts payable after more than one year | 17 | €13,514 | €3,047 | -€10,467 | -77.5% |
| Financial debts | 170/4 | €13,514 | €3,047 | -€10,467 | -77.5% |
| Amounts payable within one year | 42/48 | €66,868 | €67,507 | +€639 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €10,467 | €10,467 | = | 0.0% |
| Financial debts | 43 | €18,000 | €20,000 | +€2,000 | +11.1% |
| Other loans | 439 | €18,000 | €20,000 | +€2,000 | +11.1% |
| Trade debts | 44 | €23,753 | €12,227 | -€11,525 | -48.5% |
| Suppliers | 440/4 | €23,753 | €12,227 | -€11,525 | -48.5% |
| Taxes, remuneration and social security | 45 | €4,201 | €9,036 | +€4,835 | +115.1% |
| Taxes | 450/3 | €4,179 | €8,896 | +€4,718 | +112.9% |
| Remuneration and social security | 454/9 | €22 | €140 | +€118 | +533.6% |
| Other amounts payable | 47/48 | €10,447 | €15,776 | +€5,329 | +51.0% |
| Remuneration, social security and pensions | 62 | €25,442 | €27,548 | +€2,106 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,150 | €4,853 | -€2,297 | -32.1% |
| Other operating charges | 640/8 | €3,468 | €4,032 | +€564 | +16.3% |
| Gross operating margin | 9900 | €85,746 | €119,308 | +€33,561 | +39.1% |
| Operating profit (loss) | 9901 | €49,687 | €82,875 | +€33,189 | +66.8% |
| Financial income | 75/76B | €6,989 | €283 | -€6,706 | -96.0% |
| Recurring financial income | 75 | €6,989 | €283 | -€6,706 | -96.0% |
| Financial charges | 65/66B | €1,310 | €1,145 | -€165 | -12.6% |
| Recurring financial charges | 65 | €1,310 | €1,145 | -€165 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €55,365 | €82,013 | +€26,648 | +48.1% |
| Income taxes | 67/77 | €18,116 | €25,125 | +€7,008 | +38.7% |
| Profit (loss) for the period | 9904 | €37,249 | €56,888 | +€19,639 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,249 | €56,888 | +€19,639 | +52.7% |
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 5 October 2026 via checked.be.