COMPTA DAY: 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 DAY
Largest movements
- Deferred charges and accrued income +€10,153
up €10,153 (+1823.0%), from €557 to €10,710
- Receivables within one year -€7,116
down €7,116 (-32.3%), from €22,024 to €14,907
of which Trade receivables: -€6,800
- Debts after one year -€9,667
down €9,667 (-7.9%), from €121,639 to €111,972
- Tax, wage and social debts +€8,908
up €8,908 (+172.6%), from €5,161 to €14,069
- Other debts +€7,504
up €7,504 (+20.6%), from €36,441 to €43,945
- Gross operating margin -€7,199
down €7,199 (-28.3%), from €25,435 to €18,236
- Taxes -€2,323
down €2,323 (-64.3%), from €3,613 to €1,291
- Depreciation +€1,951
up €1,951 (+14.8%), from €13,149 to €15,100
- Financial charges -€1,574
down €1,574 (-44.0%), from €3,579 to €2,005
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 | €271,190 | €279,307 | +€8,117 | +3.0% |
| Fixed assets | 21/28 | €235,745 | €238,425 | +€2,680 | +1.1% |
| Tangible fixed assets | 22/27 | €235,345 | €236,150 | +€805 | +0.3% |
| Land and buildings | 22 | €227,337 | €218,007 | -€9,329 | -4.1% |
| Furniture and vehicles | 24 | €8,008 | €18,143 | +€10,134 | +126.5% |
| Financial fixed assets | 28 | €400 | €2,275 | +€1,875 | +468.8% |
| Current assets | 29/58 | €35,445 | €40,882 | +€5,437 | +15.3% |
| Amounts receivable within one year | 40/41 | €22,024 | €14,907 | -€7,116 | -32.3% |
| Trade receivables | 40 | €21,367 | €14,567 | -€6,800 | -31.8% |
| Other amounts receivable | 41 | €656 | €341 | -€316 | -48.1% |
| Current investments | 50/53 | €349 | €353 | +€4 | +1.1% |
| Cash at bank and in hand | 54/58 | €12,516 | €14,912 | +€2,396 | +19.1% |
| Deferred charges and accrued income | 490/1 | €557 | €10,710 | +€10,153 | +1823.0% |
| Total equity and liabilities | 10/49 | €271,190 | €279,307 | +€8,117 | +3.0% |
| Equity | 10/15 | €96,461 | €95,437 | -€1,024 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,610 | €70,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €68,750 | €68,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,251 | €6,227 | -€1,024 | -14.1% |
| Amounts payable | 17/49 | €174,729 | €183,870 | +€9,141 | +5.2% |
| Amounts payable after more than one year | 17 | €121,639 | €111,972 | -€9,667 | -7.9% |
| Financial debts | 170/4 | €121,639 | €111,972 | -€9,667 | -7.9% |
| Amounts payable within one year | 42/48 | €53,090 | €71,898 | +€18,808 | +35.4% |
| Current portion of amounts payable after more than one year | 42 | €9,667 | €9,667 | = | 0.0% |
| Trade debts | 44 | €1,822 | €4,218 | +€2,396 | +131.5% |
| Suppliers | 440/4 | €1,822 | €4,218 | +€2,396 | +131.5% |
| Taxes, remuneration and social security | 45 | €5,161 | €14,069 | +€8,908 | +172.6% |
| Taxes | 450/3 | €5,161 | €14,069 | +€8,908 | +172.6% |
| Other amounts payable | 47/48 | €36,441 | €43,945 | +€7,504 | +20.6% |
| Non-recurring operating income | 76A | €9,326 | - | -€9,326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,149 | €15,100 | +€1,951 | +14.8% |
| Other operating charges | 640/8 | €776 | €894 | +€118 | +15.1% |
| Gross operating margin | 9900 | €25,435 | €18,236 | -€7,199 | -28.3% |
| Operating profit (loss) | 9901 | €11,510 | €2,243 | -€9,267 | -80.5% |
| Financial income | 75/76B | €8 | €30 | +€22 | +292.6% |
| Recurring financial income | 75 | €8 | €30 | +€22 | +292.6% |
| Financial charges | 65/66B | €3,579 | €2,005 | -€1,574 | -44.0% |
| Recurring financial charges | 65 | €3,579 | €2,005 | -€1,574 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €7,938 | €267 | -€7,671 | -96.6% |
| Income taxes | 67/77 | €3,613 | €1,291 | -€2,323 | -64.3% |
| Profit (loss) for the period | 9904 | €4,325 | -€1,024 | -€5,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,325 | -€1,024 | -€5,349 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.