COMPTACOURS: 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.
COMPTACOURS
Largest movements
- Cash +€20,335
up €20,335 (+69.6%), from €29,225 to €49,561
mainly Other debts (+€32,653) and Receivables within one year (+€17,204)
- Receivables within one year -€17,204
down €17,204 (-42.3%), from €40,631 to €23,427
of which Other amounts receivable: -€28,051
- Tangible fixed assets +€1,007
up €1,007 (+1293.2%), from €78 to €1,085
- Stocks and contracts +€809
up €809 (+59.4%), from €1,363 to €2,173
- Other debts +€32,653
new in 2025: €32,653
- Reserves -€25,195
down €25,195 (-45.5%), from €55,330 to €30,135
- Tax, wage and social debts -€1,197
down €1,197 (-15.8%), from €7,573 to €6,376
- Accrued charges and deferred income -€1,133
down €1,133 (-40.9%), from €2,766 to €1,633
- Gross operating margin +€2,843
up €2,843 (+26.3%), from €10,806 to €13,649
- Taxes +€861
up €861 (+33.9%), from €2,537 to €3,398
- Other operating charges +€512
up €512 (+17.7%), from €2,887 to €3,400
- Financial income +€233
up €233 (+75.6%), from €308 to €541
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 | €71,297 | €76,245 | +€4,948 | +6.9% |
| Fixed assets | 21/28 | €78 | €1,085 | +€1,007 | +1293.2% |
| Tangible fixed assets | 22/27 | €78 | €1,085 | +€1,007 | +1293.2% |
| Furniture and vehicles | 24 | €78 | €1,085 | +€1,007 | +1293.2% |
| Current assets | 29/58 | €71,219 | €75,160 | +€3,941 | +5.5% |
| Stocks and contracts in progress | 3 | €1,363 | €2,173 | +€809 | +59.4% |
| Stocks | 30/36 | €1,363 | €2,173 | +€809 | +59.4% |
| Amounts receivable within one year | 40/41 | €40,631 | €23,427 | -€17,204 | -42.3% |
| Trade receivables | 40 | €6,785 | €17,631 | +€10,846 | +159.9% |
| Other amounts receivable | 41 | €33,846 | €5,796 | -€28,051 | -82.9% |
| Cash at bank and in hand | 54/58 | €29,225 | €49,561 | +€20,335 | +69.6% |
| Total equity and liabilities | 10/49 | €71,297 | €76,245 | +€4,948 | +6.9% |
| Equity | 10/15 | €56,330 | €31,135 | -€25,195 | -44.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €55,330 | €30,135 | -€25,195 | -45.5% |
| Distributable reserves | 133 | €55,330 | €30,135 | -€25,195 | -45.5% |
| Amounts payable | 17/49 | €14,967 | €45,109 | +€30,143 | +201.4% |
| Amounts payable within one year | 42/48 | €12,201 | €43,476 | +€31,275 | +256.3% |
| Trade debts | 44 | €4,628 | €4,447 | -€181 | -3.9% |
| Suppliers | 440/4 | €4,628 | €4,447 | -€181 | -3.9% |
| Taxes, remuneration and social security | 45 | €7,573 | €6,376 | -€1,197 | -15.8% |
| Taxes | 450/3 | €7,573 | €6,376 | -€1,197 | -15.8% |
| Other amounts payable | 47/48 | - | €32,653 | +€32,653 | |
| Accrued charges and deferred income | 492/3 | €2,766 | €1,633 | -€1,133 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €423 | -€112 | -20.9% |
| Other operating charges | 640/8 | €2,887 | €3,400 | +€512 | +17.7% |
| Gross operating margin | 9900 | €10,806 | €13,649 | +€2,843 | +26.3% |
| Operating profit (loss) | 9901 | €7,384 | €9,826 | +€2,442 | +33.1% |
| Financial income | 75/76B | €308 | €541 | +€233 | +75.6% |
| Recurring financial income | 75 | €308 | €541 | +€233 | +75.6% |
| Financial charges | 65/66B | €199 | €178 | -€21 | -10.5% |
| Recurring financial charges | 65 | €199 | €178 | -€21 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €7,493 | €10,189 | +€2,696 | +36.0% |
| Income taxes | 67/77 | €2,537 | €3,398 | +€861 | +33.9% |
| Profit (loss) for the period | 9904 | €4,956 | €6,791 | +€1,835 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,956 | €6,791 | +€1,835 | +37.0% |
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 8 October 2026 via checked.be.