COMPTA EXPERT 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 EXPERT CONSULTING
Largest movements
- Receivables within one year +€21,572
up €21,572 (+62.2%), from €34,662 to €56,233
of which Other amounts receivable: +€17,823
- Tangible fixed assets +€5,500
up €5,500 (+61.4%), from €8,955 to €14,455
of which Furniture and vehicles: +€5,500
- Cash -€1,547
down €1,547 (-47.6%), from €3,248 to €1,702
mainly Receivables within one year (-€21,572) and Investment in fixed assets (net) (-€12,420)
- Trade debts +€22,904
up €22,904 (+91.9%), from €24,927 to €47,831
- Debts after one year -€11,891
down €11,891 (-79.6%), from €14,943 to €3,052
- Tax, wage and social debts +€9,427
up €9,427 (+52.2%), from €18,064 to €27,490
of which Taxes: +€13,586
- Current portion of long-term debt +€4,187
up €4,187 (+191%), from €2,190 to €6,376
- Profit (loss) carried forward +€898
up €898 (+2.9%), from -€31,247 to -€30,349
- Staff costs +€13,670
up €13,670 (+81.3%), from €16,819 to €30,488
- Write-downs +€9,581
new in 2025: €9,581
- Gross operating margin +€8,968
up €8,968 (+15.1%), from €59,482 to €68,450
- Financial charges +€4,869
up €4,869 (+140%), from €3,486 to €8,356
- Taxes -€3,868
down €3,868 (-32.4%), from €11,955 to €8,087
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.
Derived cash bridge
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 | €46,866 | €72,390 | +€25,524 | +54.5% |
| Fixed assets | 21/28 | €8,955 | €14,455 | +€5,500 | +61.4% |
| Tangible fixed assets | 22/27 | €8,955 | €14,455 | +€5,500 | +61.4% |
| Furniture and vehicles | 24 | €6,920 | €12,420 | +€5,500 | +79.5% |
| Leasing and similar rights | 25 | €2,035 | €2,035 | = | 0.0% |
| Current assets | 29/58 | €37,910 | €57,935 | +€20,025 | +52.8% |
| Amounts receivable within one year | 40/41 | €34,662 | €56,233 | +€21,572 | +62.2% |
| Trade receivables | 40 | €4,188 | €7,937 | +€3,748 | +89.5% |
| Other amounts receivable | 41 | €30,474 | €48,297 | +€17,823 | +58.5% |
| Cash at bank and in hand | 54/58 | €3,248 | €1,702 | -€1,547 | -47.6% |
| Total equity and liabilities | 10/49 | €46,866 | €72,390 | +€25,524 | +54.5% |
| Equity | 10/15 | -€13,257 | -€12,359 | +€898 | +6.8% |
| Contributions | 10/11 | €17,240 | €17,240 | = | 0.0% |
| Reserves | 13 | €750 | €750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €750 | €750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €750 | €750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,247 | -€30,349 | +€898 | +2.9% |
| Amounts payable | 17/49 | €60,123 | €84,750 | +€24,626 | +41.0% |
| Amounts payable after more than one year | 17 | €14,943 | €3,052 | -€11,891 | -79.6% |
| Financial debts | 170/4 | €14,943 | €3,052 | -€11,891 | -79.6% |
| Amounts payable within one year | 42/48 | €45,180 | €81,698 | +€36,518 | +80.8% |
| Current portion of amounts payable after more than one year | 42 | €2,190 | €6,376 | +€4,187 | +191% |
| Trade debts | 44 | €24,927 | €47,831 | +€22,904 | +91.9% |
| Suppliers | 440/4 | €24,927 | €47,831 | +€22,904 | +91.9% |
| Taxes, remuneration and social security | 45 | €18,064 | €27,490 | +€9,427 | +52.2% |
| Taxes | 450/3 | €10,888 | €24,474 | +€13,586 | +125% |
| Remuneration and social security | 454/9 | €7,176 | €3,017 | -€4,159 | -58.0% |
| Remuneration, social security and pensions | 62 | €16,819 | €30,488 | +€13,670 | +81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,326 | €6,920 | -€3,405 | -33.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,581 | +€9,581 | |
| Other operating charges | 640/8 | €9,137 | €5,272 | -€3,866 | -42.3% |
| Gross operating margin | 9900 | €59,482 | €68,450 | +€8,968 | +15.1% |
| Operating profit (loss) | 9901 | €23,201 | €16,189 | -€7,012 | -30.2% |
| Financial income | 75/76B | €550 | €1,152 | +€602 | +109% |
| Recurring financial income | 75 | €550 | €1,152 | +€602 | +109% |
| Financial charges | 65/66B | €3,486 | €8,356 | +€4,869 | +140% |
| Recurring financial charges | 65 | €3,486 | €8,356 | +€4,869 | +140% |
| Profit (loss) for the period before taxes | 9903 | €20,264 | €8,985 | -€11,279 | -55.7% |
| Income taxes | 67/77 | €11,955 | €8,087 | -€3,868 | -32.4% |
| Profit (loss) for the period | 9904 | €8,309 | €898 | -€7,411 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,309 | €898 | -€7,411 | -89.2% |
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 27 October 2026 via checked.be.