COMPTA PARTNERS: 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 PARTNERS
Largest movements
- Cash +€125,975
up €125,975 (+22.1%), from €570,343 to €696,318
mainly Net result for the year (+€79,515) and Other debts (+€26,233)
- Profit (loss) carried forward +€29,515
up €29,515 (+19.4%), from €152,259 to €181,774
- Other debts +€26,233
up €26,233 (+6.6%), from €394,801 to €421,034
- Tax, wage and social debts +€25,872
up €25,872 (+68.4%), from €37,843 to €63,715
of which Remuneration and social security: +€38,330
- Advances received +€22,637
new in 2025: €22,637
- Trade debts +€13,204
up €13,204 (+73.5%), from €17,964 to €31,169
- Financial charges +€75,536
up €75,536 (+3,061%), from €2,467 to €78,003
- Taxes -€72,233
down €72,233, from €69,883 to -€2,351
- Gross operating margin +€65,683
up €65,683 (+23.1%), from €283,966 to €349,649
- Staff costs +€41,421
up €41,421 (+27.4%), from €150,902 to €192,323
- Financial income +€3,802
up €3,802 (+263%), from €1,448 to €5,251
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 | €604,368 | €721,829 | +€117,461 | +19.4% |
| Fixed assets | 21/28 | €4,077 | €870 | -€3,207 | -78.7% |
| Tangible fixed assets | 22/27 | €4,077 | €870 | -€3,207 | -78.7% |
| Furniture and vehicles | 24 | €2,337 | - | -€2,337 | |
| Other tangible fixed assets | 26 | €1,740 | €870 | -€870 | -50.0% |
| Current assets | 29/58 | €600,291 | €720,959 | +€120,668 | +20.1% |
| Amounts receivable within one year | 40/41 | €25,470 | €21,351 | -€4,119 | -16.2% |
| Trade receivables | 40 | €17,221 | - | -€17,221 | |
| Other amounts receivable | 41 | €8,249 | €21,351 | +€13,102 | +159% |
| Cash at bank and in hand | 54/58 | €570,343 | €696,318 | +€125,975 | +22.1% |
| Deferred charges and accrued income | 490/1 | €4,478 | €3,290 | -€1,188 | -26.5% |
| Total equity and liabilities | 10/49 | €604,368 | €721,829 | +€117,461 | +19.4% |
| Equity | 10/15 | €153,759 | €183,274 | +€29,515 | +19.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,259 | €181,774 | +€29,515 | +19.4% |
| Amounts payable | 17/49 | €450,609 | €538,556 | +€87,946 | +19.5% |
| Amounts payable within one year | 42/48 | €450,609 | €538,556 | +€87,946 | +19.5% |
| Trade debts | 44 | €17,964 | €31,169 | +€13,204 | +73.5% |
| Suppliers | 440/4 | €17,964 | €31,169 | +€13,204 | +73.5% |
| Advances received on contracts in progress | 46 | - | €22,637 | +€22,637 | |
| Taxes, remuneration and social security | 45 | €37,843 | €63,715 | +€25,872 | +68.4% |
| Taxes | 450/3 | €34,794 | €22,336 | -€12,458 | -35.8% |
| Remuneration and social security | 454/9 | €3,049 | €41,379 | +€38,330 | +1,257% |
| Other amounts payable | 47/48 | €394,801 | €421,034 | +€26,233 | +6.6% |
| Remuneration, social security and pensions | 62 | €150,902 | €192,323 | +€41,421 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,119 | €870 | -€1,249 | -58.9% |
| Other operating charges | 640/8 | €3,428 | €3,953 | +€525 | +15.3% |
| Non-recurring operating charges | 66A | - | €2,587 | +€2,587 | |
| Gross operating margin | 9900 | €283,966 | €349,649 | +€65,683 | +23.1% |
| Operating profit (loss) | 9901 | €127,518 | €149,916 | +€22,399 | +17.6% |
| Financial income | 75/76B | €1,448 | €5,251 | +€3,802 | +263% |
| Recurring financial income | 75 | €1,448 | €5,251 | +€3,802 | +263% |
| Financial charges | 65/66B | €2,467 | €78,003 | +€75,536 | +3,061% |
| Recurring financial charges | 65 | €2,467 | €78,003 | +€75,536 | +3,061% |
| Profit (loss) for the period before taxes | 9903 | €126,499 | €77,164 | -€49,334 | -39.0% |
| Income taxes | 67/77 | €69,883 | -€2,351 | -€72,233 | |
| Profit (loss) for the period | 9904 | €56,616 | €79,515 | +€22,899 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,616 | €79,515 | +€22,899 | +40.4% |
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 18 October 2026 via checked.be.