COMPTADIGITALE: 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.
COMPTADIGITALE
Largest movements
- Financial fixed assets +€45,000
up €45,000 (+35.0%), from €128,552 to €173,552
- Receivables within one year -€32,276
down €32,276 (-63.2%), from €51,063 to €18,787
of which Trade receivables: -€24,276
- Reserves +€25,968
up €25,968 (+32.6%), from €79,652 to €105,620
- Debts after one year -€13,861
down €13,861 (-49.6%), from €27,946 to €14,085
- Trade debts -€10,290
down €10,290 (-58.2%), from €17,688 to €7,399
- Tax, wage and social debts +€8,033
up €8,033 (+18.2%), from €44,169 to €52,202
- Financial income -€42,095
down €42,095 (-99.5%), from €42,300 to €205
- Gross operating margin -€21,354
down €21,354 (-32.5%), from €65,612 to €44,258
- Taxes -€8,887
down €8,887 (-35.2%), from €25,234 to €16,347
- Financial charges -€1,180
down €1,180 (-56.0%), from €2,107 to €927
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,814 | €219,070 | +€11,256 | +5.4% |
| Fixed assets | 21/28 | €128,552 | €173,552 | +€45,000 | +35.0% |
| Financial fixed assets | 28 | €128,552 | €173,552 | +€45,000 | +35.0% |
| Current assets | 29/58 | €79,261 | €45,517 | -€33,744 | -42.6% |
| Amounts receivable within one year | 40/41 | €51,063 | €18,787 | -€32,276 | -63.2% |
| Trade receivables | 40 | €43,063 | €18,787 | -€24,276 | -56.4% |
| Other amounts receivable | 41 | €8,000 | - | -€8,000 | |
| Cash at bank and in hand | 54/58 | €28,199 | €26,730 | -€1,468 | -5.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €207,814 | €219,070 | +€11,256 | +5.4% |
| Equity | 10/15 | €104,371 | €130,339 | +€25,968 | +24.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,652 | €105,620 | +€25,968 | +32.6% |
| Non-distributable reserves | 130/1 | €79,652 | €105,620 | +€25,968 | +32.6% |
| Other | 1319 | €79,652 | €105,620 | +€25,968 | +32.6% |
| Profit (loss) carried forward | 14 | €18,519 | €18,519 | = | 0.0% |
| Amounts payable | 17/49 | €103,442 | €88,731 | -€14,712 | -14.2% |
| Amounts payable after more than one year | 17 | €27,946 | €14,085 | -€13,861 | -49.6% |
| Financial debts | 170/4 | €27,946 | €14,085 | -€13,861 | -49.6% |
| Amounts payable within one year | 42/48 | €75,497 | €74,646 | -€851 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €13,639 | €15,045 | +€1,405 | +10.3% |
| Trade debts | 44 | €17,688 | €7,399 | -€10,290 | -58.2% |
| Suppliers | 440/4 | €17,688 | €7,399 | -€10,290 | -58.2% |
| Taxes, remuneration and social security | 45 | €44,169 | €52,202 | +€8,033 | +18.2% |
| Taxes | 450/3 | €44,169 | €52,202 | +€8,033 | +18.2% |
| Other operating charges | 640/8 | €919 | €1,221 | +€302 | +32.9% |
| Gross operating margin | 9900 | €65,612 | €44,258 | -€21,354 | -32.5% |
| Operating profit (loss) | 9901 | €64,693 | €43,037 | -€21,656 | -33.5% |
| Financial income | 75/76B | €42,300 | €205 | -€42,095 | -99.5% |
| Recurring financial income | 75 | €42,300 | €205 | -€42,095 | -99.5% |
| Financial charges | 65/66B | €2,107 | €927 | -€1,180 | -56.0% |
| Recurring financial charges | 65 | €2,107 | €927 | -€1,180 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €104,886 | €42,314 | -€62,571 | -59.7% |
| Income taxes | 67/77 | €25,234 | €16,347 | -€8,887 | -35.2% |
| Profit (loss) for the period | 9904 | €79,652 | €25,968 | -€53,685 | -67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €79,652 | €25,968 | -€53,685 | -67.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.