COMPTA FISC CONSULT: 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 FISC CONSULT
Largest movements
- Receivables within one year -€3,832
down €3,832 (-9.2%), from €41,619 to €37,787
of which Trade receivables: -€2,779
- Deferred charges and accrued income +€3,586
up €3,586 (+98.5%), from €3,640 to €7,226
- Reserves +€33,153
up €33,153 (+66.4%), from €49,953 to €83,106
of which Tax-exempt reserves: +€33,153
- Tax, wage and social debts -€17,447
down €17,447 (-28.4%), from €61,372 to €43,926
of which Taxes: -€21,001
- Advances received -€12,298
down €12,298 (-39.5%), from €31,138 to €18,840
- Accrued charges and deferred income -€7,348
down €7,348 (-37.5%), from €19,608 to €12,260
- Other debts +€3,185
up €3,185 (+178%), from €1,789 to €4,975
- Other operating charges -€9,931
down €9,931 (-97.9%), from €10,145 to €214
- Gross operating margin +€6,593
up €6,593 (+8.0%), from €81,967 to €88,561
- Staff costs +€6,237
up €6,237 (+19.7%), from €31,594 to €37,832
- Financial charges -€1,291
down €1,291 (-28.7%), from €4,498 to €3,207
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 | €190,864 | €192,156 | +€1,292 | +0.7% |
| Current assets | 29/58 | €190,864 | €192,156 | +€1,292 | +0.7% |
| Amounts receivable after more than one year | 29 | €145,600 | €147,092 | +€1,492 | +1.0% |
| Other amounts receivable | 291 | €145,600 | €147,092 | +€1,492 | +1.0% |
| Amounts receivable within one year | 40/41 | €41,619 | €37,787 | -€3,832 | -9.2% |
| Trade receivables | 40 | €40,566 | €37,787 | -€2,779 | -6.9% |
| Other amounts receivable | 41 | €1,053 | - | -€1,053 | |
| Cash at bank and in hand | 54/58 | €6 | €52 | +€46 | +825% |
| Deferred charges and accrued income | 490/1 | €3,640 | €7,226 | +€3,586 | +98.5% |
| Total equity and liabilities | 10/49 | €190,864 | €192,156 | +€1,292 | +0.7% |
| Equity | 10/15 | €68,545 | €101,698 | +€33,153 | +48.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €49,953 | €83,106 | +€33,153 | +66.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,087 | €81,240 | +€33,153 | +68.9% |
| Distributable reserves | 133 | €7 | €7 | = | 0.0% |
| Amounts payable | 17/49 | €122,319 | €90,458 | -€31,861 | -26.0% |
| Amounts payable after more than one year | 17 | €6,423 | €5,566 | -€857 | -13.3% |
| Financial debts | 170/4 | €6,423 | €5,566 | -€857 | -13.3% |
| Amounts payable within one year | 42/48 | €96,289 | €72,632 | -€23,656 | -24.6% |
| Trade debts | 44 | €1,989 | €4,893 | +€2,904 | +146% |
| Suppliers | 440/4 | €1,989 | €4,893 | +€2,904 | +146% |
| Advances received on contracts in progress | 46 | €31,138 | €18,840 | -€12,298 | -39.5% |
| Taxes, remuneration and social security | 45 | €61,372 | €43,926 | -€17,447 | -28.4% |
| Taxes | 450/3 | €56,654 | €35,653 | -€21,001 | -37.1% |
| Remuneration and social security | 454/9 | €4,718 | €8,273 | +€3,555 | +75.3% |
| Other amounts payable | 47/48 | €1,789 | €4,975 | +€3,185 | +178% |
| Accrued charges and deferred income | 492/3 | €19,608 | €12,260 | -€7,348 | -37.5% |
| Remuneration, social security and pensions | 62 | €31,594 | €37,832 | +€6,237 | +19.7% |
| Other operating charges | 640/8 | €10,145 | €214 | -€9,931 | -97.9% |
| Non-recurring operating charges | 66A | €255 | - | -€255 | |
| Gross operating margin | 9900 | €81,967 | €88,561 | +€6,593 | +8.0% |
| Operating profit (loss) | 9901 | €39,973 | €50,516 | +€10,542 | +26.4% |
| Financial income | 75/76B | €3,704 | €3,588 | -€116 | -3.1% |
| Recurring financial income | 75 | €3,704 | €3,588 | -€116 | -3.1% |
| Financial charges | 65/66B | €4,498 | €3,207 | -€1,291 | -28.7% |
| Recurring financial charges | 65 | €4,498 | €3,207 | -€1,291 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €39,179 | €50,896 | +€11,717 | +29.9% |
| Income taxes | 67/77 | €17,391 | €17,743 | +€353 | +2.0% |
| Profit (loss) for the period | 9904 | €21,789 | €33,153 | +€11,364 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,789 | €33,153 | +€11,364 | +52.2% |
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 30 October 2026 via checked.be.