COMPTA SERVICES: 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 SERVICES
Largest movements
- Intangible fixed assets -€222,012
down €222,012 (-25.0%), from €888,046 to €666,035
- Current investments +€190,273
new in 2025: €190,273
- Receivables within one year +€114,517
up €114,517 (+19.9%), from €575,010 to €689,528
of which Other amounts receivable: +€79,157
- Cash -€92,932
down €92,932 (-48.7%), from €190,956 to €98,025
mainly Current investments (-€190,273) and Receivables within one year (-€114,517)
- Other debts -€46,000
down €46,000 (-14.4%), from €318,375 to €272,375
- Trade debts +€32,680
up €32,680 (+115%), from €28,451 to €61,131
- Tax, wage and social debts +€19,362
up €19,362 (+16.6%), from €116,666 to €136,028
of which Taxes: +€17,948
- Staff costs +€103,197
up €103,197 (+28.5%), from €362,105 to €465,302
- Write-downs -€82,340
down €82,340 (-93.7%), from €87,896 to €5,556
- Gross operating margin +€40,194
up €40,194 (+5.1%), from €795,787 to €835,981
- Depreciation -€21,669
down €21,669 (-8.6%), from €250,741 to €229,072
- Taxes +€15,294
up €15,294 (+19.2%), from €79,702 to €94,996
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 | €1,699,519 | €1,688,846 | -€10,673 | -0.6% |
| Fixed assets | 21/28 | €916,626 | €690,715 | -€225,911 | -24.6% |
| Intangible fixed assets | 21 | €888,046 | €666,035 | -€222,012 | -25.0% |
| Tangible fixed assets | 22/27 | €28,580 | €24,680 | -€3,900 | -13.6% |
| Plant, machinery and equipment | 23 | €12,297 | €10,493 | -€1,804 | -14.7% |
| Furniture and vehicles | 24 | €16,283 | €14,187 | -€2,096 | -12.9% |
| Current assets | 29/58 | €782,893 | €998,131 | +€215,239 | +27.5% |
| Amounts receivable after more than one year | 29 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 291 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €575,010 | €689,528 | +€114,517 | +19.9% |
| Trade receivables | 40 | €324,696 | €360,056 | +€35,361 | +10.9% |
| Other amounts receivable | 41 | €250,315 | €329,471 | +€79,157 | +31.6% |
| Current investments | 50/53 | - | €190,273 | +€190,273 | |
| Cash at bank and in hand | 54/58 | €190,956 | €98,025 | -€92,932 | -48.7% |
| Deferred charges and accrued income | 490/1 | €11,926 | €20,307 | +€8,381 | +70.3% |
| Total equity and liabilities | 10/49 | €1,699,519 | €1,688,846 | -€10,673 | -0.6% |
| Equity | 10/15 | €1,221,127 | €1,214,614 | -€6,513 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,758 | €28,758 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,898 | €26,898 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,173,769 | €1,167,256 | -€6,513 | -0.6% |
| Amounts payable | 17/49 | €478,391 | €474,232 | -€4,159 | -0.9% |
| Amounts payable within one year | 42/48 | €477,965 | €469,534 | -€8,431 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €14,473 | - | -€14,473 | |
| Trade debts | 44 | €28,451 | €61,131 | +€32,680 | +115% |
| Suppliers | 440/4 | €28,451 | €61,131 | +€32,680 | +115% |
| Taxes, remuneration and social security | 45 | €116,666 | €136,028 | +€19,362 | +16.6% |
| Taxes | 450/3 | €49,318 | €67,265 | +€17,948 | +36.4% |
| Remuneration and social security | 454/9 | €67,348 | €68,763 | +€1,415 | +2.1% |
| Other amounts payable | 47/48 | €318,375 | €272,375 | -€46,000 | -14.4% |
| Accrued charges and deferred income | 492/3 | €426 | €4,698 | +€4,272 | +1,002% |
| Non-recurring operating income | 76A | €2,399 | - | -€2,399 | |
| Remuneration, social security and pensions | 62 | €362,105 | €465,302 | +€103,197 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250,741 | €229,072 | -€21,669 | -8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €87,896 | €5,556 | -€82,340 | -93.7% |
| Other operating charges | 640/8 | €5,386 | €1,661 | -€3,725 | -69.2% |
| Non-recurring operating charges | 66A | - | €5,715 | +€5,715 | |
| Gross operating margin | 9900 | €795,787 | €835,981 | +€40,194 | +5.1% |
| Operating profit (loss) | 9901 | €89,658 | €128,675 | +€39,017 | +43.5% |
| Financial income | 75/76B | €19,595 | €6,511 | -€13,084 | -66.8% |
| Recurring financial income | 75 | €3,902 | €6,511 | +€2,609 | +66.9% |
| Non-recurring financial income | 76B | €15,693 | - | -€15,693 | |
| Financial charges | 65/66B | €31,890 | €31,703 | -€187 | -0.6% |
| Recurring financial charges | 65 | €31,890 | €31,703 | -€187 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €77,363 | €103,483 | +€26,119 | +33.8% |
| Income taxes | 67/77 | €79,702 | €94,996 | +€15,294 | +19.2% |
| Profit (loss) for the period | 9904 | -€2,339 | €8,487 | +€10,825 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,339 | €8,487 | +€10,825 |
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 15 October 2026 via checked.be.