COMPTA - CONSULTING: 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 - CONSULTING
Largest movements
- Tangible fixed assets -€17,948
down €17,948 (-5.0%), from €357,362 to €339,415
of which Land and buildings: -€16,420
- Receivables within one year +€13,636
up €13,636 (+58.8%), from €23,205 to €36,842
of which Other amounts receivable: +€7,080
- Cash +€10,323
up €10,323 (+41.5%), from €24,889 to €35,212
mainly Depreciation (+€21,303) and Other debts (+€18,101)
- Other debts +€18,101
up €18,101 (+14.2%), from €127,301 to €145,402
- Trade debts -€17,893
down €17,893 (-64.0%), from €27,946 to €10,054
- Profit (loss) carried forward +€16,868
up €16,868 (+16.3%), from €103,343 to €120,211
- Debts after one year -€15,907
down €15,907 (-24.9%), from €63,798 to €47,891
- Tax, wage and social debts +€12,846
up €12,846 (+313.7%), from €4,095 to €16,941
of which Remuneration and social security: +€6,547
- Turnover +€33,118
up €33,118 (+7.2%), from €461,860 to €494,978
- Gross operating margin +€28,444
up €28,444 (+18.6%), from €153,104 to €181,547
- Staff costs +€13,025
up €13,025 (+12.0%), from €108,757 to €121,782
- Purchases and services +€11,326
up €11,326 (+3.6%), from €310,717 to €322,043
- Provisions +€10,000
no longer reported in 2024 (was -€10,000)
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 | €405,456 | €411,468 | +€6,011 | +1.5% |
| Fixed assets | 21/28 | €357,362 | €339,415 | -€17,948 | -5.0% |
| Tangible fixed assets | 22/27 | €357,362 | €339,415 | -€17,948 | -5.0% |
| Land and buildings | 22 | €341,111 | €324,691 | -€16,420 | -4.8% |
| Furniture and vehicles | 24 | €16,251 | €14,723 | -€1,527 | -9.4% |
| Current assets | 29/58 | €48,094 | €72,053 | +€23,959 | +49.8% |
| Amounts receivable within one year | 40/41 | €23,205 | €36,842 | +€13,636 | +58.8% |
| Trade receivables | 40 | €15,652 | €22,208 | +€6,556 | +41.9% |
| Other amounts receivable | 41 | €7,554 | €14,634 | +€7,080 | +93.7% |
| Cash at bank and in hand | 54/58 | €24,889 | €35,212 | +€10,323 | +41.5% |
| Total equity and liabilities | 10/49 | €405,456 | €411,468 | +€6,011 | +1.5% |
| Equity | 10/15 | €155,177 | €172,045 | +€16,868 | +10.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Contributions outside capital | 11 | €19,000 | - | -€19,000 | |
| Other | 1109/19 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,343 | €120,211 | +€16,868 | +16.3% |
| Investment grants | 15 | €30,934 | €30,934 | = | 0.0% |
| Amounts payable | 17/49 | €250,279 | €239,423 | -€10,856 | -4.3% |
| Amounts payable after more than one year | 17 | €63,798 | €47,891 | -€15,907 | -24.9% |
| Financial debts | 170/4 | €63,798 | €47,891 | -€15,907 | -24.9% |
| Amounts payable within one year | 42/48 | €186,481 | €191,532 | +€5,051 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €27,139 | €19,136 | -€8,004 | -29.5% |
| Trade debts | 44 | €27,946 | €10,054 | -€17,893 | -64.0% |
| Suppliers | 440/4 | €27,946 | €10,054 | -€17,893 | -64.0% |
| Taxes, remuneration and social security | 45 | €4,095 | €16,941 | +€12,846 | +313.7% |
| Taxes | 450/3 | - | €6,299 | +€6,299 | |
| Remuneration and social security | 454/9 | €4,095 | €10,642 | +€6,547 | +159.9% |
| Other amounts payable | 47/48 | €127,301 | €145,402 | +€18,101 | +14.2% |
| Turnover | 70 | €461,860 | €494,978 | +€33,118 | +7.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €310,717 | €322,043 | +€11,326 | +3.6% |
| Remuneration, social security and pensions | 62 | €108,757 | €121,782 | +€13,025 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,993 | €21,303 | +€310 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€3,355 | -€3,355 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€10,000 | - | +€10,000 | |
| Other operating charges | 640/8 | €10,831 | €10,237 | -€593 | -5.5% |
| Gross operating margin | 9900 | €153,104 | €181,547 | +€28,444 | +18.6% |
| Operating profit (loss) | 9901 | €22,523 | €31,580 | +€9,057 | +40.2% |
| Financial income | 75/76B | €0 | €1 | +€1 | +117.8% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +117.8% |
| Financial charges | 65/66B | €5,395 | €4,302 | -€1,093 | -20.3% |
| Recurring financial charges | 65 | €5,395 | €4,302 | -€1,093 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €17,129 | €27,280 | +€10,150 | +59.3% |
| Income taxes | 67/77 | €8,762 | €10,412 | +€1,650 | +18.8% |
| Profit (loss) for the period | 9904 | €8,368 | €16,868 | +€8,500 | +101.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,368 | €16,868 | +€8,500 | +101.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.