COMPTA+PLUS: 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+PLUS
Largest movements
- Tangible fixed assets -€14,830
down €14,830 (-51.4%), from €28,841 to €14,011
- Cash +€6,020
up €6,020 (+45.2%), from €13,309 to €19,329
mainly Depreciation (+€14,830) and Deferred charges and accrued income (+€1,852)
- Deferred charges and accrued income -€1,852
no longer reported in 2025 (was €1,852)
- Receivables within one year -€1,227
down €1,227 (-15.5%), from €7,932 to €6,705
of which Other amounts receivable: -€4,087
- Profit (loss) carried forward -€11,833
down €11,833 (-34.8%), from €34,040 to €22,207
- Turnover -€11,360
down €11,360 (-22.6%), from €50,308 to €38,948
- Purchases and services -€5,910
down €5,910 (-17.0%), from €34,830 to €28,920
- Gross operating margin -€5,450
down €5,450 (-35.2%), from €15,478 to €10,028
- Taxes +€1,755
up €1,755 (+70.2%), from €2,500 to €4,255
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 | €51,934 | €40,045 | -€11,889 | -22.9% |
| Fixed assets | 21/28 | €28,841 | €14,011 | -€14,830 | -51.4% |
| Tangible fixed assets | 22/27 | €28,841 | €14,011 | -€14,830 | -51.4% |
| Furniture and vehicles | 24 | €28,841 | €14,011 | -€14,830 | -51.4% |
| Current assets | 29/58 | €23,093 | €26,034 | +€2,941 | +12.7% |
| Amounts receivable within one year | 40/41 | €7,932 | €6,705 | -€1,227 | -15.5% |
| Trade receivables | 40 | - | €2,860 | +€2,860 | |
| Other amounts receivable | 41 | €7,932 | €3,845 | -€4,087 | -51.5% |
| Cash at bank and in hand | 54/58 | €13,309 | €19,329 | +€6,020 | +45.2% |
| Deferred charges and accrued income | 490/1 | €1,852 | - | -€1,852 | |
| Total equity and liabilities | 10/49 | €51,934 | €40,045 | -€11,889 | -22.9% |
| Equity | 10/15 | €51,000 | €39,167 | -€11,833 | -23.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,560 | €4,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,560 | €4,560 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,560 | €4,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,040 | €22,207 | -€11,833 | -34.8% |
| Amounts payable | 17/49 | €934 | €878 | -€56 | -6.0% |
| Amounts payable within one year | 42/48 | €934 | €878 | -€56 | -6.0% |
| Trade debts | 44 | - | €55 | +€55 | |
| Suppliers | 440/4 | - | €55 | +€55 | |
| Taxes, remuneration and social security | 45 | €934 | €823 | -€111 | -11.9% |
| Taxes | 450/3 | €934 | €823 | -€111 | -11.9% |
| Turnover | 70 | €50,308 | €38,948 | -€11,360 | -22.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,830 | €28,920 | -€5,910 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,309 | €14,830 | -€479 | -3.1% |
| Other operating charges | 640/8 | €1,682 | €2,129 | +€447 | +26.6% |
| Gross operating margin | 9900 | €15,478 | €10,028 | -€5,450 | -35.2% |
| Operating profit (loss) | 9901 | -€1,513 | -€6,931 | -€5,418 | -358.1% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €577 | €647 | +€70 | +12.1% |
| Recurring financial charges | 65 | €487 | €584 | +€97 | +19.9% |
| Non-recurring financial charges | 66B | €90 | €63 | -€27 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,087 | -€7,578 | -€5,491 | -263.1% |
| Income taxes | 67/77 | €2,500 | €4,255 | +€1,755 | +70.2% |
| Profit (loss) for the period | 9904 | -€4,587 | -€11,833 | -€7,246 | -158.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,587 | -€11,833 | -€7,246 | -158.0% |
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 5 October 2026 via checked.be.