COMPTA TUBIZE: 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 TUBIZE
Largest movements
- Current investments +€11,455
up €11,455 (+35.9%), from €31,910 to €43,365
- Receivables within one year -€5,341
down €5,341 (-73.6%), from €7,257 to €1,916
- Cash -€1,540
down €1,540 (-24.5%), from €6,287 to €4,747
mainly Current investments (-€11,455) and Trade debts (-€8,813)
- Tangible fixed assets -€815
down €815 (-17.5%), from €4,652 to €3,837
of which Other tangible fixed assets: -€1,445
- Other debts +€9,412
up €9,412 (+419%), from €2,245 to €11,657
- Trade debts -€8,813
down €8,813 (-67.7%), from €13,023 to €4,210
- Reserves +€7,000
up €7,000 (+103%), from €6,774 to €13,774
of which Non-distributable reserves: +€7,000
- Provisions -€3,500
no longer reported in 2025 (was €3,500)
- Gross operating margin +€13,055
up €13,055, from -€11,605 to €1,450
- Financial income -€9,666
down €9,666 (-46.4%), from €20,822 to €11,156
- Write-downs -€3,500
new in 2025: -€3,500
- Taxes +€3,035
up €3,035 (+126%), from €2,410 to €5,445
- Financial charges -€1,131
down €1,131 (-75.6%), from €1,496 to €365
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 | €50,116 | €53,875 | +€3,759 | +7.5% |
| Fixed assets | 21/28 | €4,662 | €3,847 | -€815 | -17.5% |
| Tangible fixed assets | 22/27 | €4,652 | €3,837 | -€815 | -17.5% |
| Plant, machinery and equipment | 23 | - | €288 | +€288 | |
| Furniture and vehicles | 24 | €106 | €448 | +€342 | +323% |
| Other tangible fixed assets | 26 | €4,546 | €3,101 | -€1,445 | -31.8% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €45,454 | €50,028 | +€4,574 | +10.1% |
| Amounts receivable within one year | 40/41 | €7,257 | €1,916 | -€5,341 | -73.6% |
| Trade receivables | 40 | €7,257 | €1,916 | -€5,341 | -73.6% |
| Current investments | 50/53 | €31,910 | €43,365 | +€11,455 | +35.9% |
| Cash at bank and in hand | 54/58 | €6,287 | €4,747 | -€1,540 | -24.5% |
| Total equity and liabilities | 10/49 | €50,116 | €53,875 | +€3,759 | +7.5% |
| Equity | 10/15 | €27,605 | €34,530 | +€6,925 | +25.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €6,774 | €13,774 | +€7,000 | +103% |
| Non-distributable reserves | 130/1 | €3,900 | €10,900 | +€7,000 | +179% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Other | 1319 | €2,000 | €9,000 | +€7,000 | +350% |
| Distributable reserves | 133 | €2,874 | €2,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,831 | €1,756 | -€75 | -4.1% |
| Provisions and deferred taxes | 16 | €3,500 | - | -€3,500 | |
| Provisions for liabilities and charges | 160/5 | €3,500 | - | -€3,500 | |
| Other liabilities and charges | 164/5 | €3,500 | - | -€3,500 | |
| Amounts payable | 17/49 | €19,011 | €19,345 | +€334 | +1.8% |
| Amounts payable within one year | 42/48 | €19,011 | €19,345 | +€334 | +1.8% |
| Trade debts | 44 | €13,023 | €4,210 | -€8,813 | -67.7% |
| Suppliers | 440/4 | €13,023 | €4,210 | -€8,813 | -67.7% |
| Taxes, remuneration and social security | 45 | €3,743 | €3,478 | -€265 | -7.1% |
| Taxes | 450/3 | €3,743 | €3,478 | -€265 | -7.1% |
| Other amounts payable | 47/48 | €2,245 | €11,657 | +€9,412 | +419% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,516 | €1,976 | +€460 | +30.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€3,500 | -€3,500 | |
| Other operating charges | 640/8 | €1,024 | €1,395 | +€371 | +36.2% |
| Gross operating margin | 9900 | -€11,605 | €1,450 | +€13,055 | |
| Operating profit (loss) | 9901 | -€14,145 | €1,579 | +€15,724 | |
| Financial income | 75/76B | €20,822 | €11,156 | -€9,666 | -46.4% |
| Recurring financial income | 75 | €20,822 | €11,156 | -€9,666 | -46.4% |
| Financial charges | 65/66B | €1,496 | €365 | -€1,131 | -75.6% |
| Recurring financial charges | 65 | €1,496 | €365 | -€1,131 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €5,181 | €12,370 | +€7,189 | +139% |
| Income taxes | 67/77 | €2,410 | €5,445 | +€3,035 | +126% |
| Profit (loss) for the period | 9904 | €2,771 | €6,925 | +€4,154 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €2,771 | €6,925 | +€4,154 | +150% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.