COMPTABILIS: 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.
COMPTABILIS
Largest movements
- Receivables within one year -€21,748
down €21,748 (-52.7%), from €41,246 to €19,498
of which Other amounts receivable: -€14,467
- Cash -€1,955
down €1,955 (-98.6%), from €1,983 to €28
mainly Debts after one year (-€31,136) and Provisions (-€26,828)
- Tangible fixed assets +€944
up €944 (+9.1%), from €10,368 to €11,312
of which Other tangible fixed assets: +€562
- Profit (loss) carried forward +€46,075
up €46,075 (+28.3%), from -€162,612 to -€116,537
- Debts after one year -€31,136
down €31,136 (-70.2%), from €44,329 to €13,193
- Provisions -€26,828
no longer reported in 2025 (was €26,828)
- Short-term financial debts -€10,269
down €10,269 (-67.3%), from €15,269 to €5,000
- Other debts +€3,625
up €3,625 (+8.8%), from €41,429 to €45,054
- Provisions -€28,299
down €28,299, from €1,471 to -€26,828
- Financial charges -€5,634
down €5,634 (-17.0%), from €33,118 to €27,484
- Gross operating margin +€1,333
up €1,333 (+2.6%), from €50,493 to €51,826
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 | €56,312 | €33,450 | -€22,862 | -40.6% |
| Fixed assets | 21/28 | €10,368 | €11,312 | +€944 | +9.1% |
| Tangible fixed assets | 22/27 | €10,368 | €11,312 | +€944 | +9.1% |
| Furniture and vehicles | 24 | €5,051 | €5,434 | +€383 | +7.6% |
| Other tangible fixed assets | 26 | €5,317 | €5,879 | +€562 | +10.6% |
| Current assets | 29/58 | €45,944 | €22,138 | -€23,806 | -51.8% |
| Amounts receivable within one year | 40/41 | €41,246 | €19,498 | -€21,748 | -52.7% |
| Trade receivables | 40 | €26,246 | €18,965 | -€7,280 | -27.7% |
| Other amounts receivable | 41 | €15,000 | €533 | -€14,467 | -96.4% |
| Cash at bank and in hand | 54/58 | €1,983 | €28 | -€1,955 | -98.6% |
| Deferred charges and accrued income | 490/1 | €2,715 | €2,612 | -€103 | -3.8% |
| Total equity and liabilities | 10/49 | €56,312 | €33,450 | -€22,862 | -40.6% |
| Equity | 10/15 | -€115,468 | -€69,393 | +€46,075 | +39.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,944 | €40,944 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,084 | €39,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,612 | -€116,537 | +€46,075 | +28.3% |
| Provisions and deferred taxes | 16 | €26,828 | - | -€26,828 | |
| Provisions for liabilities and charges | 160/5 | €26,828 | - | -€26,828 | |
| Other liabilities and charges | 164/5 | €26,828 | - | -€26,828 | |
| Amounts payable | 17/49 | €144,952 | €102,843 | -€42,109 | -29.1% |
| Amounts payable after more than one year | 17 | €44,329 | €13,193 | -€31,136 | -70.2% |
| Financial debts | 170/4 | €44,329 | €13,193 | -€31,136 | -70.2% |
| Amounts payable within one year | 42/48 | €100,622 | €89,650 | -€10,973 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €30,405 | €31,136 | +€731 | +2.4% |
| Financial debts | 43 | €15,269 | €5,000 | -€10,269 | -67.3% |
| Credit institutions | 430/8 | €15,269 | €5,000 | -€10,269 | -67.3% |
| Trade debts | 44 | €5,706 | €2,349 | -€3,356 | -58.8% |
| Suppliers | 440/4 | €5,706 | €2,349 | -€3,356 | -58.8% |
| Taxes, remuneration and social security | 45 | €7,814 | €6,111 | -€1,704 | -21.8% |
| Taxes | 450/3 | €7,814 | €6,111 | -€1,704 | -21.8% |
| Other amounts payable | 47/48 | €41,429 | €45,054 | +€3,625 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,635 | €4,554 | -€81 | -1.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,471 | -€26,828 | -€28,299 | |
| Other operating charges | 640/8 | €805 | €400 | -€405 | -50.3% |
| Gross operating margin | 9900 | €50,493 | €51,826 | +€1,333 | +2.6% |
| Operating profit (loss) | 9901 | €43,582 | €73,700 | +€30,117 | +69.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €33,118 | €27,484 | -€5,634 | -17.0% |
| Recurring financial charges | 65 | €33,118 | €27,484 | -€5,634 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €10,464 | €46,216 | +€35,752 | +341.6% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €10,325 | €46,075 | +€35,750 | +346.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,325 | €46,075 | +€35,750 | +346.3% |
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.