ComptabiBel: 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.
ComptabiBel
Largest movements
- Cash +€93,863
up €93,863 (+160.5%), from €58,495 to €152,358
mainly Net result for the year (+€117,364) and Tax, wage and social debts (+€18,700)
- Tangible fixed assets +€28,502
up €28,502 (+1425.1%), from €2,000 to €30,502
of which Furniture and vehicles: +€30,502
- Receivables within one year +€8,088
up €8,088 (+27.0%), from €30,000 to €38,088
- Profit (loss) carried forward +€117,364
up €117,364 (+193.4%), from €60,679 to €178,043
- Tax, wage and social debts +€18,700
up €18,700 (+85.2%), from €21,947 to €40,648
- Trade debts -€5,611
down €5,611 (-94.6%), from €5,930 to €319
- Gross operating margin +€81,203
up €81,203 (+106.3%), from €76,363 to €157,567
- Taxes +€17,185
up €17,185 (+109.4%), from €15,708 to €32,893
- Depreciation +€7,059
new in 2025: €7,059
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 | €90,557 | €221,009 | +€130,453 | +144.1% |
| Fixed assets | 21/28 | €2,062 | €30,564 | +€28,502 | +1382.5% |
| Tangible fixed assets | 22/27 | €2,000 | €30,502 | +€28,502 | +1425.1% |
| Furniture and vehicles | 24 | - | €30,502 | +€30,502 | |
| Assets under construction and advance payments | 27 | €2,000 | - | -€2,000 | |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €88,495 | €190,446 | +€101,951 | +115.2% |
| Amounts receivable within one year | 40/41 | €30,000 | €38,088 | +€8,088 | +27.0% |
| Trade receivables | 40 | €30,000 | €38,088 | +€8,088 | +27.0% |
| Cash at bank and in hand | 54/58 | €58,495 | €152,358 | +€93,863 | +160.5% |
| Total equity and liabilities | 10/49 | €90,557 | €221,009 | +€130,453 | +144.1% |
| Equity | 10/15 | €62,679 | €180,043 | +€117,364 | +187.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,679 | €178,043 | +€117,364 | +193.4% |
| Amounts payable | 17/49 | €27,878 | €40,967 | +€13,089 | +47.0% |
| Amounts payable within one year | 42/48 | €27,878 | €40,967 | +€13,089 | +47.0% |
| Trade debts | 44 | €5,930 | €319 | -€5,611 | -94.6% |
| Suppliers | 440/4 | €5,930 | €319 | -€5,611 | -94.6% |
| Taxes, remuneration and social security | 45 | €21,947 | €40,648 | +€18,700 | +85.2% |
| Taxes | 450/3 | €21,947 | €40,648 | +€18,700 | +85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,059 | +€7,059 | |
| Other operating charges | 640/8 | - | €524 | +€524 | |
| Gross operating margin | 9900 | €76,363 | €157,567 | +€81,203 | +106.3% |
| Operating profit (loss) | 9901 | €76,363 | €149,983 | +€73,620 | +96.4% |
| Financial income | 75/76B | €43 | €332 | +€289 | +671.5% |
| Recurring financial income | 75 | €43 | €332 | +€289 | +671.5% |
| Financial charges | 65/66B | €19 | €58 | +€39 | +202.7% |
| Recurring financial charges | 65 | €19 | €58 | +€39 | +202.7% |
| Profit (loss) for the period before taxes | 9903 | €76,387 | €150,257 | +€73,869 | +96.7% |
| Income taxes | 67/77 | €15,708 | €32,893 | +€17,185 | +109.4% |
| Profit (loss) for the period | 9904 | €60,679 | €117,364 | +€56,685 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,679 | €117,364 | +€56,685 | +93.4% |
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 9 October 2026 via checked.be.