COMPTA N&T: 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 N&T
Largest movements
- Cash +€26,300
up €26,300 (+20.9%), from €125,881 to €152,181
mainly Depreciation (+€15,261) and Net result for the year (+€14,320)
- Receivables within one year -€11,629
down €11,629 (-15.7%), from €74,215 to €62,586
of which Trade receivables: -€10,059
- Receivables after one year -€4,200
down €4,200 (-18.0%), from €23,350 to €19,150
- Debts after one year -€14,551
down €14,551 (-15.9%), from €91,368 to €76,817
of which Financial debts: -€15,451
- Reserves +€14,320
up €14,320 (+35.4%), from €40,483 to €54,803
of which Distributable reserves: +€14,320
- Tax, wage and social debts +€4,563
up €4,563 (+32.5%), from €14,046 to €18,609
of which Taxes: +€3,614
- Financial charges +€29,555
up €29,555 (+482%), from €6,126 to €35,681
- Gross operating margin +€27,401
up €27,401 (+19.7%), from €139,078 to €166,479
- Staff costs +€16,246
up €16,246 (+24.4%), from €66,491 to €82,737
- Other operating charges +€11,706
up €11,706 (+820%), from €1,427 to €13,133
- Taxes -€10,031
down €10,031 (-61.6%), from €16,291 to €6,260
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 | €395,892 | €405,615 | +€9,723 | +2.5% |
| Fixed assets | 21/28 | €142,533 | €141,620 | -€913 | -0.6% |
| Tangible fixed assets | 22/27 | €142,173 | €141,260 | -€913 | -0.6% |
| Land and buildings | 22 | €113,245 | €118,702 | +€5,457 | +4.8% |
| Plant, machinery and equipment | 23 | €8,852 | €7,985 | -€867 | -9.8% |
| Furniture and vehicles | 24 | €20,076 | €14,573 | -€5,503 | -27.4% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €253,359 | €263,995 | +€10,636 | +4.2% |
| Amounts receivable after more than one year | 29 | €23,350 | €19,150 | -€4,200 | -18.0% |
| Other amounts receivable | 291 | €23,350 | €19,150 | -€4,200 | -18.0% |
| Amounts receivable within one year | 40/41 | €74,215 | €62,586 | -€11,629 | -15.7% |
| Trade receivables | 40 | €64,060 | €54,001 | -€10,059 | -15.7% |
| Other amounts receivable | 41 | €10,155 | €8,585 | -€1,570 | -15.5% |
| Current investments | 50/53 | €24,396 | €24,122 | -€274 | -1.1% |
| Cash at bank and in hand | 54/58 | €125,881 | €152,181 | +€26,300 | +20.9% |
| Deferred charges and accrued income | 490/1 | €5,517 | €5,956 | +€439 | +8.0% |
| Total equity and liabilities | 10/49 | €395,892 | €405,615 | +€9,723 | +2.5% |
| Equity | 10/15 | €262,852 | €277,172 | +€14,320 | +5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €40,483 | €54,803 | +€14,320 | +35.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,623 | €52,943 | +€14,320 | +37.1% |
| Profit (loss) carried forward | 14 | €209,969 | €209,969 | = | 0.0% |
| Amounts payable | 17/49 | €133,040 | €128,443 | -€4,597 | -3.5% |
| Amounts payable after more than one year | 17 | €91,368 | €76,817 | -€14,551 | -15.9% |
| Financial debts | 170/4 | €91,368 | €75,917 | -€15,451 | -16.9% |
| Other amounts payable | 178/9 | - | €900 | +€900 | |
| Amounts payable within one year | 42/48 | €41,672 | €51,626 | +€9,954 | +23.9% |
| Financial debts | 43 | €14,862 | €15,451 | +€589 | +4.0% |
| Credit institutions | 430/8 | €14,862 | €15,451 | +€589 | +4.0% |
| Trade debts | 44 | €12,764 | €14,064 | +€1,300 | +10.2% |
| Suppliers | 440/4 | €12,764 | €14,064 | +€1,300 | +10.2% |
| Taxes, remuneration and social security | 45 | €14,046 | €18,609 | +€4,563 | +32.5% |
| Taxes | 450/3 | €5,084 | €8,698 | +€3,614 | +71.1% |
| Remuneration and social security | 454/9 | €8,962 | €9,911 | +€949 | +10.6% |
| Other amounts payable | 47/48 | - | €3,502 | +€3,502 | |
| Remuneration, social security and pensions | 62 | €66,491 | €82,737 | +€16,246 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,538 | €15,261 | +€723 | +5.0% |
| Other operating charges | 640/8 | €1,427 | €13,133 | +€11,706 | +820% |
| Gross operating margin | 9900 | €139,078 | €166,479 | +€27,401 | +19.7% |
| Operating profit (loss) | 9901 | €56,622 | €55,348 | -€1,274 | -2.3% |
| Financial income | 75/76B | €4,418 | €913 | -€3,505 | -79.3% |
| Recurring financial income | 75 | €4,418 | €913 | -€3,505 | -79.3% |
| Financial charges | 65/66B | €6,126 | €35,681 | +€29,555 | +482% |
| Recurring financial charges | 65 | €6,126 | €35,681 | +€29,555 | +482% |
| Profit (loss) for the period before taxes | 9903 | €54,914 | €20,580 | -€34,334 | -62.5% |
| Income taxes | 67/77 | €16,291 | €6,260 | -€10,031 | -61.6% |
| Profit (loss) for the period | 9904 | €38,623 | €14,320 | -€24,303 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,623 | €14,320 | -€24,303 | -62.9% |
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.