COMPTA WOLF: 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 WOLF
Largest movements
- Receivables within one year +€20,985
up €20,985 (+110.1%), from €19,061 to €40,046
- Tangible fixed assets -€6,766
down €6,766 (-34.9%), from €19,397 to €12,631
- Cash +€2,133
up €2,133 (+2.4%), from €90,073 to €92,205
mainly Other debts (+€92,600) and Net result for the year (+€41,620)
- Intangible fixed assets -€1,567
down €1,567 (-57.2%), from €2,739 to €1,172
- Other debts +€92,600
up €92,600 (+1543.3%), from €6,000 to €98,600
- Profit (loss) carried forward -€74,380
down €74,380 (-88.2%), from €84,341 to €9,960
- Current portion of long-term debt -€6,144
no longer reported in 2025 (was €6,144)
- Trade debts +€1,962
up €1,962 (+74.0%), from €2,650 to €4,613
- Gross operating margin -€6,795
down €6,795 (-9.6%), from €70,844 to €64,049
- Taxes -€1,390
down €1,390 (-10.3%), from €13,474 to €12,083
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 | €131,951 | €146,758 | +€14,806 | +11.2% |
| Fixed assets | 21/28 | €22,536 | €14,203 | -€8,333 | -37.0% |
| Intangible fixed assets | 21 | €2,739 | €1,172 | -€1,567 | -57.2% |
| Tangible fixed assets | 22/27 | €19,397 | €12,631 | -€6,766 | -34.9% |
| Furniture and vehicles | 24 | €19,397 | €12,631 | -€6,766 | -34.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €109,415 | €132,555 | +€23,140 | +21.1% |
| Amounts receivable within one year | 40/41 | €19,061 | €40,046 | +€20,985 | +110.1% |
| Trade receivables | 40 | €19,061 | €40,046 | +€20,985 | +110.1% |
| Cash at bank and in hand | 54/58 | €90,073 | €92,205 | +€2,133 | +2.4% |
| Deferred charges and accrued income | 490/1 | €282 | €304 | +€21 | +7.6% |
| Total equity and liabilities | 10/49 | €131,951 | €146,758 | +€14,806 | +11.2% |
| Equity | 10/15 | €89,341 | €14,960 | -€74,380 | -83.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,341 | €9,960 | -€74,380 | -88.2% |
| Amounts payable | 17/49 | €42,611 | €131,798 | +€89,187 | +209.3% |
| Amounts payable within one year | 42/48 | €42,599 | €131,798 | +€89,199 | +209.4% |
| Current portion of amounts payable after more than one year | 42 | €6,144 | - | -€6,144 | |
| Trade debts | 44 | €2,650 | €4,613 | +€1,962 | +74.0% |
| Suppliers | 440/4 | €2,650 | €4,613 | +€1,962 | +74.0% |
| Taxes, remuneration and social security | 45 | €27,805 | €28,585 | +€780 | +2.8% |
| Taxes | 450/3 | €25,905 | €28,585 | +€2,680 | +10.3% |
| Remuneration and social security | 454/9 | €1,900 | - | -€1,900 | |
| Other amounts payable | 47/48 | €6,000 | €98,600 | +€92,600 | +1543.3% |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,352 | €9,608 | +€257 | +2.7% |
| Other operating charges | 640/8 | €776 | €1,182 | +€406 | +52.3% |
| Gross operating margin | 9900 | €70,844 | €64,049 | -€6,795 | -9.6% |
| Operating profit (loss) | 9901 | €60,717 | €53,259 | -€7,458 | -12.3% |
| Financial income | 75/76B | €213 | €532 | +€319 | +149.4% |
| Recurring financial income | 75 | €213 | €532 | +€319 | +149.4% |
| Financial charges | 65/66B | €308 | €88 | -€220 | -71.4% |
| Recurring financial charges | 65 | €308 | €88 | -€220 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | €60,622 | €53,703 | -€6,919 | -11.4% |
| Income taxes | 67/77 | €13,474 | €12,083 | -€1,390 | -10.3% |
| Profit (loss) for the period | 9904 | €47,148 | €41,620 | -€5,529 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,148 | €41,620 | -€5,529 | -11.7% |
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 29 September 2026 via checked.be.