COMPTA GESSTEAM: 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 GESSTEAM
Largest movements
- Receivables within one year -€22,529
down €22,529 (-16.5%), from €136,456 to €113,926
of which Trade receivables: -€24,164
- Cash +€21,934
up €21,934 (+25.6%), from €85,633 to €107,567
mainly Other debts (+€42,336) and Net result for the year (+€30,164)
- Profit (loss) carried forward -€43,011
down €43,011, from €29,646 to -€13,365
- Other debts +€42,336
up €42,336 (+672%), from €6,302 to €48,638
- Reserves -€29,825
down €29,825 (-41.5%), from €71,925 to €42,100
of which Distributable reserves: -€50,875
- Trade debts +€26,123
up €26,123 (+40.5%), from €64,531 to €90,654
- Tax, wage and social debts +€3,044
up €3,044 (+6.9%), from €43,864 to €46,908
of which Taxes: +€1,783
- Gross operating margin +€25,489
up €25,489 (+15.9%), from €160,650 to €186,139
- Staff costs +€17,157
up €17,157 (+15.1%), from €113,383 to €130,540
- Write-downs +€6,785
new in 2025: €6,785
- Taxes +€4,271
up €4,271 (+38.1%), from €11,197 to €15,468
- Other operating charges +€3,468
up €3,468 (+895%), from €387 to €3,855
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 | €227,709 | €224,128 | -€3,581 | -1.6% |
| Fixed assets | 21/28 | €1,803 | €1,054 | -€749 | -41.5% |
| Tangible fixed assets | 22/27 | €1,803 | €1,054 | -€749 | -41.5% |
| Furniture and vehicles | 24 | €1,803 | €1,054 | -€749 | -41.5% |
| Current assets | 29/58 | €225,906 | €223,074 | -€2,833 | -1.3% |
| Amounts receivable within one year | 40/41 | €136,456 | €113,926 | -€22,529 | -16.5% |
| Trade receivables | 40 | €136,456 | €112,291 | -€24,164 | -17.7% |
| Other amounts receivable | 41 | - | €1,635 | +€1,635 | |
| Cash at bank and in hand | 54/58 | €85,633 | €107,567 | +€21,934 | +25.6% |
| Deferred charges and accrued income | 490/1 | €3,818 | €1,581 | -€2,237 | -58.6% |
| Total equity and liabilities | 10/49 | €227,709 | €224,128 | -€3,581 | -1.6% |
| Equity | 10/15 | €107,821 | €34,985 | -€72,836 | -67.6% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €71,925 | €42,100 | -€29,825 | -41.5% |
| Tax-exempt reserves | 132 | €21,050 | €42,100 | +€21,050 | +100% |
| Distributable reserves | 133 | €50,875 | - | -€50,875 | |
| Profit (loss) carried forward | 14 | €29,646 | -€13,365 | -€43,011 | |
| Amounts payable | 17/49 | €119,888 | €189,143 | +€69,255 | +57.8% |
| Amounts payable after more than one year | 17 | €2,942 | €600 | -€2,342 | -79.6% |
| Financial debts | 170/4 | €2,942 | €600 | -€2,342 | -79.6% |
| Amounts payable within one year | 42/48 | €116,946 | €188,542 | +€71,597 | +61.2% |
| Current portion of amounts payable after more than one year | 42 | €2,248 | €2,342 | +€94 | +4.2% |
| Trade debts | 44 | €64,531 | €90,654 | +€26,123 | +40.5% |
| Suppliers | 440/4 | €64,531 | €90,654 | +€26,123 | +40.5% |
| Taxes, remuneration and social security | 45 | €43,864 | €46,908 | +€3,044 | +6.9% |
| Taxes | 450/3 | €23,042 | €24,826 | +€1,783 | +7.7% |
| Remuneration and social security | 454/9 | €20,822 | €22,083 | +€1,261 | +6.1% |
| Other amounts payable | 47/48 | €6,302 | €48,638 | +€42,336 | +672% |
| Remuneration, social security and pensions | 62 | €113,383 | €130,540 | +€17,157 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €749 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,785 | +€6,785 | |
| Other operating charges | 640/8 | €387 | €3,855 | +€3,468 | +895% |
| Gross operating margin | 9900 | €160,650 | €186,139 | +€25,489 | +15.9% |
| Operating profit (loss) | 9901 | €46,131 | €44,211 | -€1,921 | -4.2% |
| Financial income | 75/76B | €4 | €1,842 | +€1,838 | +45,503% |
| Recurring financial income | 75 | €4 | €1,842 | +€1,838 | +45,503% |
| Financial charges | 65/66B | €710 | €421 | -€289 | -40.7% |
| Recurring financial charges | 65 | €710 | €421 | -€289 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €45,425 | €45,632 | +€207 | +0.5% |
| Income taxes | 67/77 | €11,197 | €15,468 | +€4,271 | +38.1% |
| Profit (loss) for the period | 9904 | €34,228 | €30,164 | -€4,065 | -11.9% |
| Transfer to tax-exempt reserves | 689 | €21,050 | €21,050 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,178 | €9,114 | -€4,065 | -30.8% |
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 13 October 2026 via checked.be.