Compta Lee: 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 Lee
Largest movements
- Tangible fixed assets +€42,499
up €42,499 (+918.1%), from €4,629 to €47,128
of which Furniture and vehicles: +€42,999
- Cash +€18,106
up €18,106 (+61.6%), from €29,401 to €47,507
mainly Debts after one year (+€30,380) and Net result for the year (+€19,213)
- Receivables within one year -€15,245
down €15,245 (-49.3%), from €30,930 to €15,684
of which Trade receivables: -€10,626
- Debts after one year +€30,380
new in 2025: €30,380
- Reserves +€19,213
up €19,213 (+61.3%), from €31,359 to €50,573
- Other debts -€9,524
no longer reported in 2025 (was €9,524)
- Current portion of long-term debt +€7,053
up €7,053 (+1518.9%), from €464 to €7,517
- Tax, wage and social debts -€2,689
down €2,689 (-11.0%), from €24,524 to €21,835
- Write-downs +€8,120
new in 2025: €8,120
- Gross operating margin +€7,267
up €7,267 (+21.7%), from €33,561 to €40,828
- Depreciation -€3,602
down €3,602 (-55.9%), from €6,448 to €2,846
- Taxes -€894
down €894 (-8.9%), from €10,027 to €9,133
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 | €68,211 | €112,797 | +€44,586 | +65.4% |
| Fixed assets | 21/28 | €4,674 | €47,128 | +€42,454 | +908.3% |
| Tangible fixed assets | 22/27 | €4,629 | €47,128 | +€42,499 | +918.1% |
| Plant, machinery and equipment | 23 | €4,519 | €4,019 | -€500 | -11.1% |
| Furniture and vehicles | 24 | €110 | €43,109 | +€42,999 | +39121.7% |
| Financial fixed assets | 28 | €45 | - | -€45 | |
| Current assets | 29/58 | €63,537 | €65,669 | +€2,133 | +3.4% |
| Amounts receivable within one year | 40/41 | €30,930 | €15,684 | -€15,245 | -49.3% |
| Trade receivables | 40 | €19,707 | €9,081 | -€10,626 | -53.9% |
| Other amounts receivable | 41 | €11,223 | €6,603 | -€4,619 | -41.2% |
| Cash at bank and in hand | 54/58 | €29,401 | €47,507 | +€18,106 | +61.6% |
| Deferred charges and accrued income | 490/1 | €3,206 | €2,478 | -€728 | -22.7% |
| Total equity and liabilities | 10/49 | €68,211 | €112,797 | +€44,586 | +65.4% |
| Equity | 10/15 | €33,359 | €52,573 | +€19,213 | +57.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €31,359 | €50,573 | +€19,213 | +61.3% |
| Distributable reserves | 133 | €31,359 | €50,573 | +€19,213 | +61.3% |
| Amounts payable | 17/49 | €34,851 | €60,224 | +€25,373 | +72.8% |
| Amounts payable after more than one year | 17 | - | €30,380 | +€30,380 | |
| Financial debts | 170/4 | - | €30,380 | +€30,380 | |
| Amounts payable within one year | 42/48 | €34,851 | €29,844 | -€5,007 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €464 | €7,517 | +€7,053 | +1518.9% |
| Trade debts | 44 | €339 | €492 | +€153 | +45.1% |
| Suppliers | 440/4 | €339 | €492 | +€153 | +45.1% |
| Taxes, remuneration and social security | 45 | €24,524 | €21,835 | -€2,689 | -11.0% |
| Taxes | 450/3 | €24,524 | €21,835 | -€2,689 | -11.0% |
| Other amounts payable | 47/48 | €9,524 | - | -€9,524 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,448 | €2,846 | -€3,602 | -55.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,120 | +€8,120 | |
| Other operating charges | 640/8 | €1,290 | €946 | -€344 | -26.6% |
| Gross operating margin | 9900 | €33,561 | €40,828 | +€7,267 | +21.7% |
| Operating profit (loss) | 9901 | €25,822 | €28,915 | +€3,093 | +12.0% |
| Financial income | 75/76B | - | €95 | +€95 | |
| Recurring financial income | 75 | - | €95 | +€95 | |
| Financial charges | 65/66B | €825 | €663 | -€162 | -19.6% |
| Recurring financial charges | 65 | €825 | €663 | -€162 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €24,997 | €28,347 | +€3,349 | +13.4% |
| Income taxes | 67/77 | €10,027 | €9,133 | -€894 | -8.9% |
| Profit (loss) for the period | 9904 | €14,970 | €19,213 | +€4,243 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,970 | €19,213 | +€4,243 | +28.3% |
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.