COMPTA PLAN: 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 PLAN
Largest movements
- Financial fixed assets -€773,810
down €773,810 (-100.0%), from €773,810 to €0
- Cash +€493,374
up €493,374 (+257.8%), from €191,391 to €684,765
mainly Investment in fixed assets (net) (+€508,254) and Net result for the year (+€293,459)
- Tangible fixed assets +€181,778
up €181,778 (+50.8%), from €358,060 to €539,838
of which Other tangible fixed assets: +€169,529
- Receivables within one year +€54,316
up €54,316 (+9.2%), from €590,738 to €645,054
of which Trade receivables: +€48,481
- Debts after one year -€223,174
down €223,174 (-36.3%), from €615,499 to €392,325
- Other debts -€189,622
down €189,622 (-85.3%), from €222,226 to €32,604
- Short-term financial debts +€165,288
up €165,288 (+115.7%), from €142,898 to €308,186
- Reserves +€147,350
new in 2025: €147,350
- Profit (loss) carried forward +€146,109
up €146,109 (+54.1%), from €270,082 to €416,191
- Gross operating margin +€709,944
up €709,944 (+99.7%), from €712,137 to €1.4m
- Financial charges +€151,807
up €151,807 (+505.7%), from €30,021 to €181,828
- Staff costs +€137,262
up €137,262 (+24.1%), from €570,023 to €707,285
- Taxes +€113,273
up €113,273 (+447.8%), from €25,294 to €138,567
- Depreciation +€40,954
up €40,954 (+72.0%), from €56,893 to €97,848
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 | €2,243,403 | €2,166,920 | -€76,483 | -3.4% |
| Fixed assets | 21/28 | €1,182,234 | €576,132 | -€606,102 | -51.3% |
| Intangible fixed assets | 21 | €50,364 | €36,294 | -€14,070 | -27.9% |
| Tangible fixed assets | 22/27 | €358,060 | €539,838 | +€181,778 | +50.8% |
| Land and buildings | 22 | €138,075 | €104,335 | -€33,740 | -24.4% |
| Plant, machinery and equipment | 23 | €12,060 | €53,939 | +€41,879 | +347.3% |
| Furniture and vehicles | 24 | €880 | €4,990 | +€4,110 | +467.0% |
| Other tangible fixed assets | 26 | €207,045 | €376,574 | +€169,529 | +81.9% |
| Financial fixed assets | 28 | €773,810 | €0 | -€773,810 | -100.0% |
| Current assets | 29/58 | €1,061,170 | €1,590,788 | +€529,618 | +49.9% |
| Amounts receivable after more than one year | 29 | €187,500 | €187,500 | = | 0.0% |
| Other amounts receivable | 291 | €187,500 | €187,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €590,738 | €645,054 | +€54,316 | +9.2% |
| Trade receivables | 40 | €507,587 | €556,067 | +€48,481 | +9.6% |
| Other amounts receivable | 41 | €83,151 | €88,987 | +€5,835 | +7.0% |
| Current investments | 50/53 | €6,457 | €9,658 | +€3,201 | +49.6% |
| Cash at bank and in hand | 54/58 | €191,391 | €684,765 | +€493,374 | +257.8% |
| Deferred charges and accrued income | 490/1 | €85,083 | €63,811 | -€21,272 | -25.0% |
| Total equity and liabilities | 10/49 | €2,243,403 | €2,166,920 | -€76,483 | -3.4% |
| Equity | 10/15 | €290,542 | €584,001 | +€293,459 | +101.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | - | €147,350 | +€147,350 | |
| Tax-exempt reserves | 132 | - | €147,350 | +€147,350 | |
| Profit (loss) carried forward | 14 | €270,082 | €416,191 | +€146,109 | +54.1% |
| Amounts payable | 17/49 | €1,952,861 | €1,582,919 | -€369,943 | -18.9% |
| Amounts payable after more than one year | 17 | €615,499 | €392,325 | -€223,174 | -36.3% |
| Financial debts | 170/4 | €615,499 | €392,325 | -€223,174 | -36.3% |
| Amounts payable within one year | 42/48 | €1,284,738 | €1,190,594 | -€94,145 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €430,190 | €351,946 | -€78,245 | -18.2% |
| Financial debts | 43 | €142,898 | €308,186 | +€165,288 | +115.7% |
| Credit institutions | 430/8 | €142,898 | €308,186 | +€165,288 | +115.7% |
| Trade debts | 44 | €469,421 | €367,185 | -€102,236 | -21.8% |
| Suppliers | 440/4 | €469,421 | €367,185 | -€102,236 | -21.8% |
| Taxes, remuneration and social security | 45 | €20,002 | €130,672 | +€110,670 | +553.3% |
| Taxes | 450/3 | €18,357 | €70,773 | +€52,416 | +285.5% |
| Remuneration and social security | 454/9 | €1,645 | €59,899 | +€58,254 | +3540.6% |
| Other amounts payable | 47/48 | €222,226 | €32,604 | -€189,622 | -85.3% |
| Accrued charges and deferred income | 492/3 | €52,624 | €0 | -€52,624 | -100.0% |
| Non-recurring operating income | 76A | - | €203,528 | +€203,528 | |
| Remuneration, social security and pensions | 62 | €570,023 | €707,285 | +€137,262 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,893 | €97,848 | +€40,954 | +72.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,997 | €2,636 | -€16,360 | -86.1% |
| Other operating charges | 640/8 | €10,771 | €3,850 | -€6,921 | -64.3% |
| Non-recurring operating charges | 66A | €375 | €400 | +€25 | +6.7% |
| Gross operating margin | 9900 | €712,137 | €1,422,081 | +€709,944 | +99.7% |
| Operating profit (loss) | 9901 | €55,079 | €610,062 | +€554,983 | +1007.6% |
| Financial income | 75/76B | €618 | €3,793 | +€3,175 | +513.8% |
| Recurring financial income | 75 | €618 | €3,793 | +€3,175 | +513.8% |
| Financial charges | 65/66B | €30,021 | €181,828 | +€151,807 | +505.7% |
| Recurring financial charges | 65 | €30,021 | €181,828 | +€151,807 | +505.7% |
| Profit (loss) for the period before taxes | 9903 | €25,676 | €432,026 | +€406,351 | +1582.6% |
| Income taxes | 67/77 | €25,294 | €138,567 | +€113,273 | +447.8% |
| Profit (loss) for the period | 9904 | €381 | €293,459 | +€293,078 | +76852.7% |
| Transfer to tax-exempt reserves | 689 | - | €147,350 | +€147,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €381 | €146,109 | +€145,728 | +38213.6% |
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.