Comptabel: 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.
Comptabel
Largest movements
- Cash +€66,894
up €66,894 (+56.4%), from €118,560 to €185,453
mainly Net result for the year (+€172,514) and Other debts (+€87,399)
- Receivables within one year -€12,236
down €12,236 (-10.3%), from €118,322 to €106,086
- Deferred charges and accrued income +€4,485
up €4,485 (+39.6%), from €11,313 to €15,798
- Other debts +€87,399
up €87,399 (+103%), from €84,933 to €172,333
- Trade debts -€44,554
down €44,554 (-50.0%), from €89,031 to €44,477
- Tax, wage and social debts +€14,354
up €14,354 (+24.0%), from €59,717 to €74,072
of which Remuneration and social security: +€7,432
- Gross operating margin +€122,367
up €122,367 (+38.4%), from €318,438 to €440,805
- Staff costs +€32,192
up €32,192 (+14.5%), from €222,166 to €254,358
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 | €253,346 | €310,727 | +€57,381 | +22.6% |
| Fixed assets | 21/28 | €5,151 | €3,389 | -€1,762 | -34.2% |
| Tangible fixed assets | 22/27 | €5,151 | €3,389 | -€1,762 | -34.2% |
| Furniture and vehicles | 24 | €5,151 | €3,389 | -€1,762 | -34.2% |
| Current assets | 29/58 | €248,195 | €307,338 | +€59,143 | +23.8% |
| Amounts receivable within one year | 40/41 | €118,322 | €106,086 | -€12,236 | -10.3% |
| Trade receivables | 40 | €118,322 | €106,086 | -€12,236 | -10.3% |
| Cash at bank and in hand | 54/58 | €118,560 | €185,453 | +€66,894 | +56.4% |
| Deferred charges and accrued income | 490/1 | €11,313 | €15,798 | +€4,485 | +39.6% |
| Total equity and liabilities | 10/49 | €253,346 | €310,727 | +€57,381 | +22.6% |
| Equity | 10/15 | €19,664 | €19,845 | +€181 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,064 | €1,245 | +€181 | +17.0% |
| Distributable reserves | 133 | €1,064 | €1,245 | +€181 | +17.0% |
| Amounts payable | 17/49 | €233,682 | €290,881 | +€57,200 | +24.5% |
| Amounts payable within one year | 42/48 | €233,682 | €290,881 | +€57,200 | +24.5% |
| Trade debts | 44 | €89,031 | €44,477 | -€44,554 | -50.0% |
| Suppliers | 440/4 | €89,031 | €44,477 | -€44,554 | -50.0% |
| Taxes, remuneration and social security | 45 | €59,717 | €74,072 | +€14,354 | +24.0% |
| Taxes | 450/3 | €16,504 | €23,426 | +€6,922 | +41.9% |
| Remuneration and social security | 454/9 | €43,214 | €50,646 | +€7,432 | +17.2% |
| Other amounts payable | 47/48 | €84,933 | €172,333 | +€87,399 | +103% |
| Remuneration, social security and pensions | 62 | €222,166 | €254,358 | +€32,192 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,853 | €2,861 | +€8 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,255 | +€1,255 | |
| Other operating charges | 640/8 | €819 | €2,016 | +€1,196 | +146% |
| Gross operating margin | 9900 | €318,438 | €440,805 | +€122,367 | +38.4% |
| Operating profit (loss) | 9901 | €92,599 | €180,314 | +€87,715 | +94.7% |
| Financial income | 75/76B | €203 | €7 | -€196 | -96.6% |
| Recurring financial income | 75 | €203 | €7 | -€196 | -96.6% |
| Financial charges | 65/66B | €1,085 | €706 | -€378 | -34.9% |
| Recurring financial charges | 65 | €1,085 | €706 | -€378 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €91,718 | €179,615 | +€87,897 | +95.8% |
| Income taxes | 67/77 | €6,580 | €7,101 | +€521 | +7.9% |
| Profit (loss) for the period | 9904 | €85,137 | €172,514 | +€87,377 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €85,137 | €172,514 | +€87,377 | +103% |
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 13 October 2026 via checked.be.