COMPTA 4: 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 4
Largest movements
- Cash +€6,240
up €6,240 (+20.9%), from €29,816 to €36,056
mainly Trade debts (+€3,630) and Receivables within one year (+€2,923)
- Receivables within one year -€2,923
down €2,923 (-25.6%), from €11,410 to €8,487
- Deferred charges and accrued income +€1,814
up €1,814 (+173.8%), from €1,044 to €2,858
- Trade debts +€3,630
up €3,630 (+109.5%), from €3,316 to €6,946
- Accrued charges and deferred income +€1,753
up €1,753 (+3895.6%), from €45 to €1,798
- Profit (loss) carried forward +€976
up €976 (+36.8%), from €2,651 to €3,627
- Tax, wage and social debts -€840
down €840 (-5.1%), from €16,619 to €15,779
of which Taxes: -€2,987
- Gross operating margin +€3,790
up €3,790 (+514.9%), from €736 to €4,526
- Taxes +€444
up €444 (+153.6%), from €289 to €733
- Depreciation +€346
up €346 (+32.1%), from €1,077 to €1,423
- Financial income -€303
down €303 (-67.3%), from €450 to €147
- Other operating charges +€193
up €193 (+14.9%), from €1,292 to €1,485
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 | €44,935 | €50,391 | +€5,456 | +12.1% |
| Fixed assets | 21/28 | €2,665 | €2,990 | +€325 | +12.2% |
| Tangible fixed assets | 22/27 | €2,665 | €2,990 | +€325 | +12.2% |
| Plant, machinery and equipment | 23 | €1,248 | €827 | -€421 | -33.7% |
| Furniture and vehicles | 24 | €1,417 | €2,163 | +€746 | +52.6% |
| Current assets | 29/58 | €42,270 | €47,401 | +€5,131 | +12.1% |
| Amounts receivable within one year | 40/41 | €11,410 | €8,487 | -€2,923 | -25.6% |
| Trade receivables | 40 | €11,410 | €8,487 | -€2,923 | -25.6% |
| Cash at bank and in hand | 54/58 | €29,816 | €36,056 | +€6,240 | +20.9% |
| Deferred charges and accrued income | 490/1 | €1,044 | €2,858 | +€1,814 | +173.8% |
| Total equity and liabilities | 10/49 | €44,935 | €50,391 | +€5,456 | +12.1% |
| Equity | 10/15 | €24,651 | €25,627 | +€976 | +4.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,651 | €3,627 | +€976 | +36.8% |
| Amounts payable | 17/49 | €20,284 | €24,764 | +€4,480 | +22.1% |
| Amounts payable within one year | 42/48 | €20,239 | €22,966 | +€2,727 | +13.5% |
| Trade debts | 44 | €3,316 | €6,946 | +€3,630 | +109.5% |
| Suppliers | 440/4 | €3,316 | €6,946 | +€3,630 | +109.5% |
| Taxes, remuneration and social security | 45 | €16,619 | €15,779 | -€840 | -5.1% |
| Taxes | 450/3 | €13,068 | €10,081 | -€2,987 | -22.9% |
| Remuneration and social security | 454/9 | €3,551 | €5,698 | +€2,147 | +60.5% |
| Other amounts payable | 47/48 | €304 | €241 | -€63 | -20.7% |
| Accrued charges and deferred income | 492/3 | €45 | €1,798 | +€1,753 | +3895.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,077 | €1,423 | +€346 | +32.1% |
| Other operating charges | 640/8 | €1,292 | €1,485 | +€193 | +14.9% |
| Gross operating margin | 9900 | €736 | €4,526 | +€3,790 | +514.9% |
| Operating profit (loss) | 9901 | -€1,633 | €1,618 | +€3,251 | |
| Financial income | 75/76B | €450 | €147 | -€303 | -67.3% |
| Recurring financial income | 75 | €450 | €147 | -€303 | -67.3% |
| Financial charges | 65/66B | €83 | €56 | -€27 | -32.5% |
| Recurring financial charges | 65 | €83 | €56 | -€27 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,266 | €1,709 | +€2,975 | |
| Income taxes | 67/77 | €289 | €733 | +€444 | +153.6% |
| Profit (loss) for the period | 9904 | -€1,555 | €976 | +€2,531 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,555 | €976 | +€2,531 |
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 4 October 2026 via checked.be.