COMPTA BEST: 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 BEST
Largest movements
- Receivables within one year +€348,026
up €348,026 (+15.8%), from €2.2m to €2.6m
of which Other amounts receivable: +€194,991
- Cash -€54,637
down €54,637 (-5.1%), from €1.1m to €1.0m
mainly Receivables within one year (-€348,026)
- Reserves +€190,000
up €190,000 (+26.4%), from €719,860 to €909,860
of which Tax-exempt reserves: +€190,000
- Accrued charges and deferred income +€44,354
up €44,354 (+83.6%), from €53,044 to €97,398
- Turnover +€913,645
new in 2024: €913,645
- Purchases and services +€241,965
new in 2024: €241,965
- Gross operating margin +€42,846
up €42,846 (+6.7%), from €634,933 to €677,779
- Staff costs +€13,443
up €13,443 (+3.7%), from €362,756 to €376,199
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,276,287 | €3,564,239 | +€287,952 | +8.8% |
| Fixed assets | 21/28 | €10,884 | €5,447 | -€5,437 | -50.0% |
| Tangible fixed assets | 22/27 | €6,249 | €812 | -€5,437 | -87.0% |
| Plant, machinery and equipment | 23 | €933 | - | -€933 | |
| Furniture and vehicles | 24 | €5,316 | €812 | -€4,504 | -84.7% |
| Financial fixed assets | 28 | €4,635 | €4,635 | = | 0.0% |
| Current assets | 29/58 | €3,265,403 | €3,558,792 | +€293,389 | +9.0% |
| Amounts receivable within one year | 40/41 | €2,202,806 | €2,550,832 | +€348,026 | +15.8% |
| Trade receivables | 40 | €1,980,146 | €2,133,181 | +€153,035 | +7.7% |
| Other amounts receivable | 41 | €222,660 | €417,651 | +€194,991 | +87.6% |
| Cash at bank and in hand | 54/58 | €1,062,597 | €1,007,960 | -€54,637 | -5.1% |
| Total equity and liabilities | 10/49 | €3,276,287 | €3,564,239 | +€287,952 | +8.8% |
| Equity | 10/15 | €2,571,032 | €2,772,387 | +€201,355 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €719,860 | €909,860 | +€190,000 | +26.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €718,000 | €908,000 | +€190,000 | +26.5% |
| Profit (loss) carried forward | 14 | €1,832,572 | €1,843,927 | +€11,355 | +0.6% |
| Provisions and deferred taxes | 16 | €415,394 | €415,394 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €415,394 | €415,394 | = | 0.0% |
| Environmental obligations | 163 | €415,394 | €415,394 | = | 0.0% |
| Amounts payable | 17/49 | €289,861 | €376,458 | +€86,597 | +29.9% |
| Amounts payable within one year | 42/48 | €236,817 | €279,060 | +€42,243 | +17.8% |
| Trade debts | 44 | €29,905 | €44,869 | +€14,964 | +50.0% |
| Suppliers | 440/4 | €29,905 | €44,869 | +€14,964 | +50.0% |
| Taxes, remuneration and social security | 45 | €76,339 | €92,293 | +€15,954 | +20.9% |
| Taxes | 450/3 | €32,118 | €54,295 | +€22,177 | +69.0% |
| Remuneration and social security | 454/9 | €44,221 | €37,998 | -€6,223 | -14.1% |
| Other amounts payable | 47/48 | €130,573 | €141,898 | +€11,325 | +8.7% |
| Accrued charges and deferred income | 492/3 | €53,044 | €97,398 | +€44,354 | +83.6% |
| Turnover | 70 | - | €913,645 | +€913,645 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €241,965 | +€241,965 | |
| Remuneration, social security and pensions | 62 | €362,756 | €376,199 | +€13,443 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,503 | €5,437 | +€934 | +20.7% |
| Other operating charges | 640/8 | €13,441 | €6,129 | -€7,312 | -54.4% |
| Gross operating margin | 9900 | €634,933 | €677,779 | +€42,846 | +6.7% |
| Operating profit (loss) | 9901 | €254,233 | €290,014 | +€35,781 | +14.1% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €40 | €174 | +€134 | +335.0% |
| Recurring financial charges | 65 | €40 | €174 | +€134 | +335.0% |
| Profit (loss) for the period before taxes | 9903 | €254,193 | €289,845 | +€35,652 | +14.0% |
| Income taxes | 67/77 | €89,000 | €88,490 | -€510 | -0.6% |
| Profit (loss) for the period | 9904 | €165,193 | €201,355 | +€36,162 | +21.9% |
| Transfer to tax-exempt reserves | 689 | €165,000 | - | -€165,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €193 | €201,355 | +€201,162 | +104229.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.