COMPTA CENTRE: 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 CENTRE
Largest movements
- Tangible fixed assets -€39,760
down €39,760 (-21.3%), from €186,297 to €146,536
- Receivables within one year +€28,463
up €28,463 (+26.7%), from €106,403 to €134,866
of which Trade receivables: +€28,858
- Cash +€6,295
up €6,295 (+14.6%), from €43,125 to €49,420
mainly Depreciation (+€30,649) and Tax, wage and social debts (+€15,680)
- Debts after one year -€21,232
down €21,232 (-16.3%), from €129,938 to €108,706
- Tax, wage and social debts +€15,680
up €15,680 (+85.8%), from €18,284 to €33,964
of which Taxes: +€12,285
- Staff costs +€47,355
up €47,355 (+23.1%), from €204,689 to €252,044
- Gross operating margin +€27,860
up €27,860 (+10.5%), from €264,689 to €292,550
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 | €345,679 | €338,619 | -€7,060 | -2.0% |
| Fixed assets | 21/28 | €186,297 | €146,536 | -€39,760 | -21.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €186,297 | €146,536 | -€39,760 | -21.3% |
| Plant, machinery and equipment | 23 | €24,459 | €16,894 | -€7,565 | -30.9% |
| Furniture and vehicles | 24 | €25,783 | €11,178 | -€14,605 | -56.6% |
| Other tangible fixed assets | 26 | €136,054 | €118,464 | -€17,590 | -12.9% |
| Current assets | 29/58 | €159,382 | €192,083 | +€32,701 | +20.5% |
| Amounts receivable within one year | 40/41 | €106,403 | €134,866 | +€28,463 | +26.7% |
| Trade receivables | 40 | €105,766 | €134,624 | +€28,858 | +27.3% |
| Other amounts receivable | 41 | €637 | €241 | -€396 | -62.1% |
| Cash at bank and in hand | 54/58 | €43,125 | €49,420 | +€6,295 | +14.6% |
| Deferred charges and accrued income | 490/1 | €9,855 | €7,798 | -€2,057 | -20.9% |
| Total equity and liabilities | 10/49 | €345,679 | €338,619 | -€7,060 | -2.0% |
| Equity | 10/15 | €65,899 | €65,678 | -€221 | -0.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €899 | €678 | -€221 | -24.6% |
| Amounts payable | 17/49 | €279,780 | €272,942 | -€6,838 | -2.4% |
| Amounts payable after more than one year | 17 | €129,938 | €108,706 | -€21,232 | -16.3% |
| Financial debts | 170/4 | €129,938 | €108,706 | -€21,232 | -16.3% |
| Amounts payable within one year | 42/48 | €149,842 | €164,235 | +€14,393 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €22,444 | €21,426 | -€1,018 | -4.5% |
| Trade debts | 44 | €104,762 | €103,281 | -€1,481 | -1.4% |
| Suppliers | 440/4 | €104,762 | €103,281 | -€1,481 | -1.4% |
| Taxes, remuneration and social security | 45 | €18,284 | €33,964 | +€15,680 | +85.8% |
| Taxes | 450/3 | €5,899 | €18,184 | +€12,285 | +208.3% |
| Remuneration and social security | 454/9 | €12,385 | €15,780 | +€3,395 | +27.4% |
| Other amounts payable | 47/48 | €4,352 | €5,564 | +€1,212 | +27.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €204,689 | €252,044 | +€47,355 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,431 | €30,649 | -€2,782 | -8.3% |
| Other operating charges | 640/8 | €1,240 | €1,625 | +€385 | +31.1% |
| Gross operating margin | 9900 | €264,689 | €292,550 | +€27,860 | +10.5% |
| Operating profit (loss) | 9901 | €25,329 | €8,232 | -€17,098 | -67.5% |
| Financial income | 75/76B | €57 | €56 | -€1 | -1.4% |
| Recurring financial income | 75 | €57 | €56 | -€1 | -1.4% |
| Financial charges | 65/66B | €6,232 | €5,858 | -€374 | -6.0% |
| Recurring financial charges | 65 | €6,232 | €5,858 | -€374 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €19,154 | €2,430 | -€16,725 | -87.3% |
| Income taxes | 67/77 | €795 | €2,651 | +€1,856 | +233.6% |
| Profit (loss) for the period | 9904 | €18,360 | -€221 | -€18,581 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,360 | -€221 | -€18,581 |
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 2 October 2026 via checked.be.