COMPTA-FISCAL: 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-FISCAL
Largest movements
- Current investments +€16,185
up €16,185 (+11.2%), from €144,624 to €160,809
- Receivables within one year +€14,776
up €14,776 (+33.2%), from €44,479 to €59,255
of which Trade receivables: +€15,903
- Cash -€7,941
down €7,941 (-24.8%), from €32,066 to €24,125
mainly Current investments (-€16,185) and Receivables within one year (-€14,776)
- Reserves +€25,000
up €25,000 (+17.3%), from €144,750 to €169,750
- Other debts -€3,000
down €3,000 (-14.6%), from €20,600 to €17,600
- Write-downs +€2,660
up €2,660 (+79.6%), from €3,340 to €6,000
- Gross operating margin +€1,715
up €1,715 (+1.7%), from €99,220 to €100,935
- Staff costs +€1,576
up €1,576 (+3.4%), from €46,736 to €48,312
- Financial income +€1,198
up €1,198 (+28.1%), from €4,257 to €5,455
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 | €238,094 | €261,078 | +€22,984 | +9.7% |
| Fixed assets | 21/28 | €8,442 | €7,119 | -€1,323 | -15.7% |
| Tangible fixed assets | 22/27 | €5,442 | €4,119 | -€1,323 | -24.3% |
| Land and buildings | 22 | - | €425 | +€425 | |
| Plant, machinery and equipment | 23 | €4,044 | €3,187 | -€857 | -21.2% |
| Furniture and vehicles | 24 | €1,398 | €507 | -€891 | -63.7% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €229,652 | €253,959 | +€24,307 | +10.6% |
| Amounts receivable within one year | 40/41 | €44,479 | €59,255 | +€14,776 | +33.2% |
| Trade receivables | 40 | €43,059 | €58,962 | +€15,903 | +36.9% |
| Other amounts receivable | 41 | €1,420 | €293 | -€1,127 | -79.4% |
| Current investments | 50/53 | €144,624 | €160,809 | +€16,185 | +11.2% |
| Cash at bank and in hand | 54/58 | €32,066 | €24,125 | -€7,941 | -24.8% |
| Deferred charges and accrued income | 490/1 | €8,483 | €9,770 | +€1,287 | +15.2% |
| Total equity and liabilities | 10/49 | €238,094 | €261,078 | +€22,984 | +9.7% |
| Equity | 10/15 | €204,194 | €229,215 | +€25,021 | +12.3% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 0.0% |
| Reserves | 13 | €144,750 | €169,750 | +€25,000 | +17.3% |
| Distributable reserves | 133 | €144,750 | €169,750 | +€25,000 | +17.3% |
| Profit (loss) carried forward | 14 | €10,844 | €10,865 | +€21 | +0.2% |
| Amounts payable | 17/49 | €33,900 | €31,863 | -€2,037 | -6.0% |
| Amounts payable within one year | 42/48 | €33,785 | €31,588 | -€2,197 | -6.5% |
| Trade debts | 44 | €6,617 | €5,010 | -€1,607 | -24.3% |
| Suppliers | 440/4 | €6,617 | €5,010 | -€1,607 | -24.3% |
| Taxes, remuneration and social security | 45 | €6,568 | €8,978 | +€2,410 | +36.7% |
| Taxes | 450/3 | €856 | €3,061 | +€2,205 | +258% |
| Remuneration and social security | 454/9 | €5,712 | €5,917 | +€205 | +3.6% |
| Other amounts payable | 47/48 | €20,600 | €17,600 | -€3,000 | -14.6% |
| Accrued charges and deferred income | 492/3 | €115 | €275 | +€160 | +139% |
| Remuneration, social security and pensions | 62 | €46,736 | €48,312 | +€1,576 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,783 | €2,442 | +€659 | +37.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,340 | €6,000 | +€2,660 | +79.6% |
| Other operating charges | 640/8 | €606 | €674 | +€68 | +11.2% |
| Gross operating margin | 9900 | €99,220 | €100,935 | +€1,715 | +1.7% |
| Operating profit (loss) | 9901 | €46,755 | €43,507 | -€3,248 | -6.9% |
| Financial income | 75/76B | €4,257 | €5,455 | +€1,198 | +28.1% |
| Recurring financial income | 75 | €4,257 | €5,455 | +€1,198 | +28.1% |
| Financial charges | 65/66B | €298 | €225 | -€73 | -24.5% |
| Recurring financial charges | 65 | €298 | €225 | -€73 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €50,714 | €48,737 | -€1,977 | -3.9% |
| Income taxes | 67/77 | €14,637 | €14,116 | -€521 | -3.6% |
| Profit (loss) for the period | 9904 | €36,077 | €34,621 | -€1,456 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,077 | €34,621 | -€1,456 | -4.0% |
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 26 October 2026 via checked.be.