COMPTABILITE ET EXPERTISE: 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.
COMPTABILITE ET EXPERTISE
Largest movements
- Tangible fixed assets +€14,721
up €14,721 (+1,814%), from €812 to €15,533
of which Furniture and vehicles: +€15,533
- Cash -€9,259
down €9,259 (-78.9%), from €11,735 to €2,475
mainly Investment in fixed assets (net) (-€18,218) and Tax, wage and social debts (-€3,776)
- Receivables within one year +€2,994
up €2,994 (+94.5%), from €3,169 to €6,162
of which Other amounts receivable: +€1,889
- Deferred charges and accrued income +€480
new in 2025: €480
- Debts after one year +€8,733
new in 2025: €8,733
- Tax, wage and social debts -€3,776
down €3,776 (-27.7%), from €13,612 to €9,837
of which Remuneration and social security: -€2,610
- Current portion of long-term debt +€3,217
new in 2025: €3,217
- Trade debts +€2,969
up €2,969 (+907%), from €327 to €3,296
- Other debts -€1,876
down €1,876 (-28.1%), from €6,684 to €4,808
- Gross operating margin -€5,874
down €5,874 (-12.3%), from €47,898 to €42,024
- Turnover -€4,488
down €4,488 (-7.2%), from €62,082 to €57,594
- Depreciation +€2,683
up €2,683 (+330%), from €814 to €3,497
- Purchases and services +€2,546
up €2,546 (+12.7%), from €19,994 to €22,540
- Staff costs +€2,053
up €2,053 (+5.5%), from €37,301 to €39,354
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 | €15,718 | €24,654 | +€8,935 | +56.8% |
| Fixed assets | 21/28 | €812 | €15,533 | +€14,721 | +1,814% |
| Tangible fixed assets | 22/27 | €812 | €15,533 | +€14,721 | +1,814% |
| Plant, machinery and equipment | 23 | €812 | - | -€812 | |
| Furniture and vehicles | 24 | - | €15,533 | +€15,533 | |
| Current assets | 29/58 | €14,907 | €9,121 | -€5,786 | -38.8% |
| Amounts receivable within one year | 40/41 | €3,169 | €6,162 | +€2,994 | +94.5% |
| Trade receivables | 40 | €1,382 | €2,487 | +€1,105 | +80.0% |
| Other amounts receivable | 41 | €1,786 | €3,675 | +€1,889 | +106% |
| Current investments | 50/53 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,735 | €2,475 | -€9,259 | -78.9% |
| Deferred charges and accrued income | 490/1 | - | €480 | +€480 | |
| Total equity and liabilities | 10/49 | €15,718 | €24,654 | +€8,935 | +56.8% |
| Equity | 10/15 | -€4,906 | -€5,237 | -€332 | -6.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €901 | €901 | = | 0.0% |
| Non-distributable reserves | 130/1 | €901 | €901 | = | 0.0% |
| Reserves not available under the articles | 1311 | €901 | €901 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,207 | -€18,539 | -€332 | -1.8% |
| Amounts payable | 17/49 | €20,624 | €29,891 | +€9,267 | +44.9% |
| Amounts payable after more than one year | 17 | - | €8,733 | +€8,733 | |
| Financial debts | 170/4 | - | €8,733 | +€8,733 | |
| Amounts payable within one year | 42/48 | €20,624 | €21,158 | +€534 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,217 | +€3,217 | |
| Trade debts | 44 | €327 | €3,296 | +€2,969 | +907% |
| Suppliers | 440/4 | €327 | €3,296 | +€2,969 | +907% |
| Taxes, remuneration and social security | 45 | €13,612 | €9,837 | -€3,776 | -27.7% |
| Taxes | 450/3 | €5,189 | €4,023 | -€1,166 | -22.5% |
| Remuneration and social security | 454/9 | €8,423 | €5,814 | -€2,610 | -31.0% |
| Other amounts payable | 47/48 | €6,684 | €4,808 | -€1,876 | -28.1% |
| Turnover | 70 | €62,082 | €57,594 | -€4,488 | -7.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,994 | €22,540 | +€2,546 | +12.7% |
| Remuneration, social security and pensions | 62 | €37,301 | €39,354 | +€2,053 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €814 | €3,497 | +€2,683 | +330% |
| Other operating charges | 640/8 | €1,394 | €755 | -€640 | -45.9% |
| Non-recurring operating charges | 66A | €100 | €156 | +€56 | +56.4% |
| Gross operating margin | 9900 | €47,898 | €42,024 | -€5,874 | -12.3% |
| Operating profit (loss) | 9901 | €8,290 | -€1,737 | -€10,027 | |
| Financial income | 75/76B | €7 | €1 | -€5 | -79.3% |
| Recurring financial income | 75 | €7 | €1 | -€5 | -79.3% |
| Financial charges | 65/66B | €535 | €271 | -€264 | -49.3% |
| Recurring financial charges | 65 | €535 | €271 | -€264 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €7,762 | -€2,007 | -€9,769 | |
| Income taxes | 67/77 | -€128 | -€1,675 | -€1,547 | -1,213% |
| Profit (loss) for the period | 9904 | €7,890 | -€332 | -€8,221 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,890 | -€332 | -€8,221 |
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 18 October 2026 via checked.be.