COMPTA-P.M.E.: what changed
Two fiscal 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-P.M.E.
Largest movements
- Receivables within one year +€7,046
up €7,046 (+71.4%), from €9,862 to €16,908
of which Trade receivables: +€7,046
- Cash +€4,569
up €4,569 (+15.2%), from €29,980 to €34,549
mainly Net result for the year (+€10,881) and Other debts (+€632)
- Tangible fixed assets +€854
new in 2025: €854
- Profit (loss) carried forward +€10,881
up €10,881 (+254.8%), from €4,271 to €15,152
- Other debts +€632
up €632 (+46.8%), from €1,349 to €1,981
- Trade debts +€631
up €631 (+16.4%), from €3,851 to €4,482
- Turnover -€83,819
no longer reported in 2025 (was €83,819)
- Purchases and services -€36,576
no longer reported in 2025 (was €36,576)
- Staff costs -€9,195
down €9,195 (-22.1%), from €41,582 to €32,387
- Taxes +€3,162
new in 2025: €3,162
- Gross operating margin -€2,394
down €2,394 (-5.1%), from €47,243 to €44,849
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 | €40,022 | €52,491 | +€12,469 | +31.2% |
| Fixed assets | 21/28 | €180 | €1,034 | +€854 | +474.4% |
| Tangible fixed assets | 22/27 | - | €854 | +€854 | |
| Plant, machinery and equipment | 23 | - | €854 | +€854 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €39,842 | €51,457 | +€11,615 | +29.2% |
| Amounts receivable within one year | 40/41 | €9,862 | €16,908 | +€7,046 | +71.4% |
| Trade receivables | 40 | €5,825 | €12,871 | +€7,046 | +121.0% |
| Other amounts receivable | 41 | €4,037 | €4,037 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,980 | €34,549 | +€4,569 | +15.2% |
| Total equity and liabilities | 10/49 | €40,022 | €52,491 | +€12,469 | +31.2% |
| Equity | 10/15 | €22,871 | €33,752 | +€10,881 | +47.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,271 | €15,152 | +€10,881 | +254.8% |
| Amounts payable | 17/49 | €17,151 | €18,739 | +€1,588 | +9.3% |
| Amounts payable within one year | 42/48 | €17,151 | €18,739 | +€1,588 | +9.3% |
| Trade debts | 44 | €3,851 | €4,482 | +€631 | +16.4% |
| Suppliers | 440/4 | €3,851 | €4,482 | +€631 | +16.4% |
| Taxes, remuneration and social security | 45 | €11,951 | €12,276 | +€325 | +2.7% |
| Taxes | 450/3 | €4,362 | €4,133 | -€229 | -5.2% |
| Remuneration and social security | 454/9 | €7,589 | €8,143 | +€554 | +7.3% |
| Other amounts payable | 47/48 | €1,349 | €1,981 | +€632 | +46.8% |
| Turnover | 70 | €83,819 | - | -€83,819 | |
| Goods, raw materials, services and sundry goods | 60/61 | €36,576 | - | -€36,576 | |
| Remuneration, social security and pensions | 62 | €41,582 | €32,387 | -€9,195 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €427 | +€427 | |
| Gross operating margin | 9900 | €47,243 | €44,849 | -€2,394 | -5.1% |
| Operating profit (loss) | 9901 | €5,661 | €12,035 | +€6,374 | +112.6% |
| Financial income | 75/76B | €213 | €2,463 | +€2,250 | +1056.3% |
| Recurring financial income | 75 | €213 | €269 | +€56 | +26.3% |
| Non-recurring financial income | 76B | - | €2,194 | +€2,194 | |
| Financial charges | 65/66B | €1,500 | €455 | -€1,045 | -69.7% |
| Recurring financial charges | 65 | €522 | €455 | -€67 | -12.8% |
| Non-recurring financial charges | 66B | €978 | - | -€978 | |
| Profit (loss) for the period before taxes | 9903 | €4,374 | €14,043 | +€9,669 | +221.1% |
| Income taxes | 67/77 | - | €3,162 | +€3,162 | |
| Profit (loss) for the period | 9904 | €4,374 | €10,881 | +€6,507 | +148.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,374 | €10,881 | +€6,507 | +148.8% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.