COMPTA TOP: 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 TOP
Largest movements
- Cash +€47,393
up €47,393 (+76.6%), from €61,876 to €109,269
mainly Net result for the year (+€24,063) and Receivables within one year (+€16,081)
- Receivables within one year -€16,081
down €16,081 (-69.8%), from €23,051 to €6,970
- Tangible fixed assets -€12,069
down €12,069 (-97.2%), from €12,411 to €342
- Reserves +€24,000
up €24,000 (+33.3%), from €72,000 to €96,000
of which Distributable reserves: +€24,000
- Current portion of long-term debt -€6,892
down €6,892 (-92.2%), from €7,478 to €586
- Tax, wage and social debts +€1,602
up €1,602 (+19.4%), from €8,253 to €9,855
- Financial charges +€8,432
up €8,432 (+957.1%), from €881 to €9,313
of which Non-recurring financial charges: +€6,710
- Depreciation -€5,525
down €5,525 (-94.0%), from €5,878 to €353
- Gross operating margin -€3,565
down €3,565 (-6.5%), from €54,710 to €51,145
- Taxes -€1,911
down €1,911 (-11.4%), from €16,793 to €14,882
- Other operating charges +€1,369
up €1,369 (+152.4%), from €898 to €2,267
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 | €115,419 | €135,222 | +€19,803 | +17.2% |
| Fixed assets | 21/28 | €12,411 | €342 | -€12,069 | -97.2% |
| Tangible fixed assets | 22/27 | €12,411 | €342 | -€12,069 | -97.2% |
| Furniture and vehicles | 24 | €12,411 | €342 | -€12,069 | -97.2% |
| Current assets | 29/58 | €103,008 | €134,880 | +€31,872 | +30.9% |
| Amounts receivable within one year | 40/41 | €23,051 | €6,970 | -€16,081 | -69.8% |
| Trade receivables | 40 | €23,051 | €6,970 | -€16,081 | -69.8% |
| Current investments | 50/53 | €17,138 | €17,138 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,876 | €109,269 | +€47,393 | +76.6% |
| Deferred charges and accrued income | 490/1 | €943 | €1,503 | +€560 | +59.4% |
| Total equity and liabilities | 10/49 | €115,419 | €135,222 | +€19,803 | +17.2% |
| Equity | 10/15 | €98,290 | €122,353 | +€24,063 | +24.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €72,000 | €96,000 | +€24,000 | +33.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €94,000 | +€24,000 | +34.3% |
| Profit (loss) carried forward | 14 | €6,290 | €6,353 | +€63 | +1.0% |
| Amounts payable | 17/49 | €17,129 | €12,869 | -€4,260 | -24.9% |
| Amounts payable within one year | 42/48 | €17,129 | €12,869 | -€4,260 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €7,478 | €586 | -€6,892 | -92.2% |
| Trade debts | 44 | €1,398 | €2,428 | +€1,030 | +73.7% |
| Suppliers | 440/4 | €1,398 | €2,428 | +€1,030 | +73.7% |
| Taxes, remuneration and social security | 45 | €8,253 | €9,855 | +€1,602 | +19.4% |
| Taxes | 450/3 | €8,253 | €9,855 | +€1,602 | +19.4% |
| Non-recurring operating income | 76A | - | €3 | +€3 | |
| Remuneration, social security and pensions | 62 | €311 | €69 | -€242 | -77.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,878 | €353 | -€5,525 | -94.0% |
| Other operating charges | 640/8 | €898 | €2,267 | +€1,369 | +152.4% |
| Non-recurring operating charges | 66A | - | €230 | +€230 | |
| Gross operating margin | 9900 | €54,710 | €51,145 | -€3,565 | -6.5% |
| Operating profit (loss) | 9901 | €47,623 | €48,226 | +€603 | +1.3% |
| Financial income | 75/76B | €23 | €32 | +€9 | +39.1% |
| Recurring financial income | 75 | €23 | €32 | +€9 | +39.1% |
| Financial charges | 65/66B | €881 | €9,313 | +€8,432 | +957.1% |
| Recurring financial charges | 65 | €875 | €2,597 | +€1,722 | +196.8% |
| Non-recurring financial charges | 66B | €6 | €6,716 | +€6,710 | +111833.3% |
| Profit (loss) for the period before taxes | 9903 | €46,765 | €38,945 | -€7,820 | -16.7% |
| Income taxes | 67/77 | €16,793 | €14,882 | -€1,911 | -11.4% |
| Profit (loss) for the period | 9904 | €29,972 | €24,063 | -€5,909 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,972 | €24,063 | -€5,909 | -19.7% |
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 4 October 2026 via checked.be.