ComptaCap: 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.
ComptaCap
Largest movements
- Cash +€12,423
up €12,423 (+22.1%), from €56,291 to €68,714
mainly Net result for the year (+€11,055) and Depreciation (+€1,242)
- Receivables within one year +€1,550
up €1,550 (+19.9%), from €7,797 to €9,347
- Tangible fixed assets -€1,242
down €1,242 (-22.4%), from €5,556 to €4,314
of which Furniture and vehicles: -€762
- Reserves +€11,055
up €11,055 (+21.5%), from €51,434 to €62,488
- Tax, wage and social debts +€1,137
up €1,137 (+9.8%), from €11,605 to €12,742
of which Taxes: +€1,297
- Other debts +€1,023
up €1,023 (+137.0%), from €747 to €1,769
- Gross operating margin -€6,812
down €6,812 (-26.3%), from €25,890 to €19,078
- Taxes -€811
down €811 (-14.7%), from €5,509 to €4,697
- Depreciation -€286
down €286 (-18.7%), from €1,528 to €1,242
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 | €69,704 | €82,435 | +€12,731 | +18.3% |
| Fixed assets | 21/28 | €5,616 | €4,374 | -€1,242 | -22.1% |
| Tangible fixed assets | 22/27 | €5,556 | €4,314 | -€1,242 | -22.4% |
| Furniture and vehicles | 24 | €2,868 | €2,106 | -€762 | -26.6% |
| Other tangible fixed assets | 26 | €2,688 | €2,208 | -€480 | -17.9% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €64,088 | €78,061 | +€13,973 | +21.8% |
| Amounts receivable within one year | 40/41 | €7,797 | €9,347 | +€1,550 | +19.9% |
| Trade receivables | 40 | €7,797 | €9,347 | +€1,550 | +19.9% |
| Cash at bank and in hand | 54/58 | €56,291 | €68,714 | +€12,423 | +22.1% |
| Total equity and liabilities | 10/49 | €69,704 | €82,435 | +€12,731 | +18.3% |
| Equity | 10/15 | €56,434 | €67,488 | +€11,055 | +19.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €51,434 | €62,488 | +€11,055 | +21.5% |
| Distributable reserves | 133 | €51,434 | €62,488 | +€11,055 | +21.5% |
| Amounts payable | 17/49 | €13,270 | €14,947 | +€1,677 | +12.6% |
| Amounts payable within one year | 42/48 | €13,270 | €14,947 | +€1,677 | +12.6% |
| Trade debts | 44 | €918 | €435 | -€483 | -52.6% |
| Suppliers | 440/4 | €918 | €435 | -€483 | -52.6% |
| Taxes, remuneration and social security | 45 | €11,605 | €12,742 | +€1,137 | +9.8% |
| Taxes | 450/3 | €8,960 | €10,257 | +€1,297 | +14.5% |
| Remuneration and social security | 454/9 | €2,645 | €2,485 | -€160 | -6.0% |
| Other amounts payable | 47/48 | €747 | €1,769 | +€1,023 | +137.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,528 | €1,242 | -€286 | -18.7% |
| Other operating charges | 640/8 | €640 | €463 | -€177 | -27.6% |
| Gross operating margin | 9900 | €25,890 | €19,078 | -€6,812 | -26.3% |
| Operating profit (loss) | 9901 | €23,722 | €17,373 | -€6,349 | -26.8% |
| Financial income | 75/76B | - | €140 | +€140 | |
| Recurring financial income | 75 | - | €140 | +€140 | |
| Financial charges | 65/66B | €1,960 | €1,761 | -€199 | -10.2% |
| Recurring financial charges | 65 | €1,960 | €1,761 | -€199 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €21,762 | €15,752 | -€6,010 | -27.6% |
| Income taxes | 67/77 | €5,509 | €4,697 | -€811 | -14.7% |
| Profit (loss) for the period | 9904 | €16,253 | €11,055 | -€5,198 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,253 | €11,055 | -€5,198 | -32.0% |
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 30 September 2026 via checked.be.