COMPTABILITE GHISLAIN XAVIER: 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 GHISLAIN XAVIER
Largest movements
- Tangible fixed assets +€294,321
up €294,321 (+181%), from €162,449 to €456,770
of which Land and buildings: +€274,580
- Cash -€74,313
down €74,313 (-94.4%), from €78,746 to €4,433
mainly Investment in fixed assets (net) (-€309,187) and Receivables within one year (-€10,000)
- Receivables within one year +€10,000
up €10,000 (+111%), from €9,000 to €19,000
- Debts after one year +€163,203
up €163,203 (+176%), from €92,847 to €256,049
- Other debts +€31,777
up €31,777 (+82.8%), from €38,368 to €70,144
- Current portion of long-term debt +€19,460
up €19,460 (+84.8%), from €22,957 to €42,417
- Trade debts +€14,515
up €14,515 (+14.4%), from €101,009 to €115,524
- Gross operating margin +€11,315
up €11,315 (+48.0%), from €23,586 to €34,901
- Financial charges +€11,036
up €11,036 (+445%), from €2,482 to €13,518
- Depreciation -€1,652
down €1,652 (-10.0%), from €16,517 to €14,865
- Financial income -€503
down €503 (-79.6%), from €632 to €129
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 | €377,695 | €607,704 | +€230,009 | +60.9% |
| Fixed assets | 21/28 | €289,949 | €584,270 | +€294,321 | +102% |
| Tangible fixed assets | 22/27 | €162,449 | €456,770 | +€294,321 | +181% |
| Land and buildings | 22 | €159,092 | €433,672 | +€274,580 | +173% |
| Plant, machinery and equipment | 23 | €1,583 | €1,203 | -€380 | -24.0% |
| Furniture and vehicles | 24 | €1,774 | €21,896 | +€20,122 | +1,134% |
| Financial fixed assets | 28 | €127,500 | €127,500 | = | 0.0% |
| Current assets | 29/58 | €87,746 | €23,433 | -€64,313 | -73.3% |
| Amounts receivable within one year | 40/41 | €9,000 | €19,000 | +€10,000 | +111% |
| Trade receivables | 40 | €9,000 | €19,000 | +€10,000 | +111% |
| Cash at bank and in hand | 54/58 | €78,746 | €4,433 | -€74,313 | -94.4% |
| Total equity and liabilities | 10/49 | €377,695 | €607,704 | +€230,009 | +60.9% |
| Equity | 10/15 | €120,664 | €121,755 | +€1,091 | +0.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €7,860 | €7,860 | = | 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 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,599 | €107,690 | +€1,091 | +1.0% |
| Amounts payable | 17/49 | €257,031 | €485,949 | +€228,917 | +89.1% |
| Amounts payable after more than one year | 17 | €92,847 | €256,049 | +€163,203 | +176% |
| Financial debts | 170/4 | €92,847 | €256,049 | +€163,203 | +176% |
| Amounts payable within one year | 42/48 | €164,185 | €229,900 | +€65,715 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €22,957 | €42,417 | +€19,460 | +84.8% |
| Trade debts | 44 | €101,009 | €115,524 | +€14,515 | +14.4% |
| Suppliers | 440/4 | €101,009 | €115,524 | +€14,515 | +14.4% |
| Taxes, remuneration and social security | 45 | €1,851 | €1,814 | -€37 | -2.0% |
| Taxes | 450/3 | €1,851 | €1,814 | -€37 | -2.0% |
| Other amounts payable | 47/48 | €38,368 | €70,144 | +€31,777 | +82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,517 | €14,865 | -€1,652 | -10.0% |
| Other operating charges | 640/8 | €2,926 | €3,165 | +€239 | +8.2% |
| Gross operating margin | 9900 | €23,586 | €34,901 | +€11,315 | +48.0% |
| Operating profit (loss) | 9901 | €4,143 | €16,870 | +€12,728 | +307% |
| Financial income | 75/76B | €632 | €129 | -€503 | -79.6% |
| Recurring financial income | 75 | €632 | €129 | -€503 | -79.6% |
| Financial charges | 65/66B | €2,482 | €13,518 | +€11,036 | +445% |
| Recurring financial charges | 65 | €2,482 | €13,518 | +€11,036 | +445% |
| Profit (loss) for the period before taxes | 9903 | €2,293 | €3,481 | +€1,188 | +51.8% |
| Income taxes | 67/77 | €2,062 | €2,390 | +€328 | +15.9% |
| Profit (loss) for the period | 9904 | €231 | €1,091 | +€861 | +373% |
| Profit (loss) for the period to be appropriated | 9905 | €231 | €1,091 | +€861 | +373% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.