COMPTA PLUS: 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 PLUS
Largest movements
- Cash +€56,078
up €56,078 (+11.1%), from €504,643 to €560,721
mainly Net result for the year (+€106,341) and Other debts (+€102,772)
- Other debts +€102,772
up €102,772 (+248.8%), from €41,310 to €144,081
- Reserves -€37,000
down €37,000 (-10.2%), from €364,100 to €327,100
- Tax, wage and social debts -€10,490
down €10,490 (-35.9%), from €29,194 to €18,704
of which Taxes: -€10,596
- Gross operating margin +€6,788
up €6,788 (+4.1%), from €164,055 to €170,843
- Financial income -€5,344
down €5,344 (-62.8%), from €8,512 to €3,168
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 | €525,875 | €585,603 | +€59,729 | +11.4% |
| Fixed assets | 21/28 | €1,371 | €480 | -€891 | -65.0% |
| Tangible fixed assets | 22/27 | €1,371 | €480 | -€891 | -65.0% |
| Plant, machinery and equipment | 23 | €1,041 | €260 | -€781 | -75.1% |
| Furniture and vehicles | 24 | €330 | €220 | -€110 | -33.3% |
| Current assets | 29/58 | €524,504 | €585,123 | +€60,620 | +11.6% |
| Amounts receivable within one year | 40/41 | €17,713 | €21,116 | +€3,403 | +19.2% |
| Trade receivables | 40 | €17,197 | €20,600 | +€3,403 | +19.8% |
| Other amounts receivable | 41 | €516 | €516 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €504,643 | €560,721 | +€56,078 | +11.1% |
| Deferred charges and accrued income | 490/1 | €2,148 | €3,286 | +€1,138 | +53.0% |
| Total equity and liabilities | 10/49 | €525,875 | €585,603 | +€59,729 | +11.4% |
| Equity | 10/15 | €454,474 | €419,815 | -€34,659 | -7.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €364,100 | €327,100 | -€37,000 | -10.2% |
| Distributable reserves | 133 | €364,100 | €327,100 | -€37,000 | -10.2% |
| Profit (loss) carried forward | 14 | €70,374 | €72,715 | +€2,341 | +3.3% |
| Amounts payable | 17/49 | €71,400 | €165,788 | +€94,388 | +132.2% |
| Amounts payable within one year | 42/48 | €71,335 | €165,721 | +€94,387 | +132.3% |
| Trade debts | 44 | €831 | €2,936 | +€2,105 | +253.2% |
| Suppliers | 440/4 | €831 | €2,936 | +€2,105 | +253.2% |
| Taxes, remuneration and social security | 45 | €29,194 | €18,704 | -€10,490 | -35.9% |
| Taxes | 450/3 | €26,213 | €15,617 | -€10,596 | -40.4% |
| Remuneration and social security | 454/9 | €2,981 | €3,088 | +€107 | +3.6% |
| Other amounts payable | 47/48 | €41,310 | €144,081 | +€102,772 | +248.8% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Remuneration, social security and pensions | 62 | €26,747 | €27,420 | +€672 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,145 | €891 | -€254 | -22.2% |
| Other operating charges | 640/8 | €1,001 | €400 | -€601 | -60.0% |
| Gross operating margin | 9900 | €164,055 | €170,843 | +€6,788 | +4.1% |
| Operating profit (loss) | 9901 | €135,162 | €142,132 | +€6,970 | +5.2% |
| Financial income | 75/76B | €8,512 | €3,168 | -€5,344 | -62.8% |
| Recurring financial income | 75 | €8,512 | €3,168 | -€5,344 | -62.8% |
| Financial charges | 65/66B | €255 | €695 | +€440 | +172.3% |
| Recurring financial charges | 65 | €255 | €695 | +€440 | +172.3% |
| Profit (loss) for the period before taxes | 9903 | €143,420 | €144,605 | +€1,186 | +0.8% |
| Income taxes | 67/77 | €37,174 | €38,265 | +€1,091 | +2.9% |
| Profit (loss) for the period | 9904 | €106,246 | €106,341 | +€95 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €106,246 | €106,341 | +€95 | +0.1% |
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 9 October 2026 via checked.be.