COMPTAFID BENELUX: 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.
COMPTAFID BENELUX
Largest movements
- Tangible fixed assets -€88,967
down €88,967 (-46.5%), from €191,453 to €102,486
of which Furniture and vehicles: -€58,695
- Intangible fixed assets -€37,654
down €37,654 (-9.8%), from €383,486 to €345,832
- Receivables within one year -€35,901
down €35,901 (-2.9%), from €1.2m to €1.2m
of which Other amounts receivable: -€48,439
- Cash -€25,828
down €25,828 (-93.5%), from €27,631 to €1,803
mainly Trade debts (-€408,314) and Investment in fixed assets (net) (-€74,418)
- Trade debts -€408,314
down €408,314 (-74.3%), from €549,869 to €141,555
- Debts after one year +€273,151
up €273,151 (+43.0%), from €634,886 to €908,037
of which Other amounts payable: +€271,366
- Tax, wage and social debts -€48,473
down €48,473 (-58.9%), from €82,252 to €33,779
of which Remuneration and social security: -€41,077
- Other debts -€40,337
down €40,337 (-72.9%), from €55,337 to €15,000
- Profit (loss) carried forward -€25,364
down €25,364 (-19.7%), from -€129,034 to -€154,398
- Turnover -€455,767
down €455,767 (-30.9%), from €1.5m to €1.0m
- Purchases and services -€209,137
down €209,137 (-19.7%), from €1.1m to €850,367
- Gross operating margin -€197,130
down €197,130 (-42.1%), from €467,944 to €270,814
- Staff costs -€193,339
down €193,339 (-60.7%), from €318,330 to €124,991
- Financial income +€33,002
up €33,002 (+70.0%), from €47,175 to €80,176
of which Non-recurring financial income: +€31,077
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.
Derived cash bridge
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 | €2,009,783 | €1,787,794 | -€221,989 | -11.0% |
| Fixed assets | 21/28 | €683,797 | €557,176 | -€126,621 | -18.5% |
| Intangible fixed assets | 21 | €383,486 | €345,832 | -€37,654 | -9.8% |
| Tangible fixed assets | 22/27 | €191,453 | €102,486 | -€88,967 | -46.5% |
| Plant, machinery and equipment | 23 | €9,422 | €5,605 | -€3,817 | -40.5% |
| Furniture and vehicles | 24 | €108,544 | €49,849 | -€58,695 | -54.1% |
| Other tangible fixed assets | 26 | €73,486 | €47,032 | -€26,454 | -36.0% |
| Financial fixed assets | 28 | €108,858 | €108,858 | = | 0.0% |
| Current assets | 29/58 | €1,325,985 | €1,230,617 | -€95,368 | -7.2% |
| Stocks and contracts in progress | 3 | €39,798 | €25,000 | -€14,798 | -37.2% |
| Contracts in progress | 37 | €39,798 | €25,000 | -€14,798 | -37.2% |
| Amounts receivable within one year | 40/41 | €1,236,666 | €1,200,765 | -€35,901 | -2.9% |
| Trade receivables | 40 | €1,117,397 | €1,129,935 | +€12,538 | +1.1% |
| Other amounts receivable | 41 | €119,268 | €70,830 | -€48,439 | -40.6% |
| Cash at bank and in hand | 54/58 | €27,631 | €1,803 | -€25,828 | -93.5% |
| Deferred charges and accrued income | 490/1 | €21,891 | €3,049 | -€18,842 | -86.1% |
| Total equity and liabilities | 10/49 | €2,009,783 | €1,787,794 | -€221,989 | -11.0% |
| Equity | 10/15 | €675,286 | €649,922 | -€25,364 | -3.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €504,092 | €504,092 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,092 | €1,092 | = | 0.0% |
| Distributable reserves | 133 | €473,000 | €473,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,034 | -€154,398 | -€25,364 | -19.7% |
| Investment grants | 15 | €229 | €229 | = | 0.0% |
| Provisions and deferred taxes | 16 | €10,344 | €11,869 | +€1,525 | +14.7% |
| Provisions for liabilities and charges | 160/5 | €10,344 | €11,869 | +€1,525 | +14.7% |
| Other liabilities and charges | 164/5 | €10,344 | €11,869 | +€1,525 | +14.7% |
| Amounts payable | 17/49 | €1,324,152 | €1,126,002 | -€198,150 | -15.0% |
| Amounts payable after more than one year | 17 | €634,886 | €908,037 | +€273,151 | +43.0% |
| Advances received on contracts in progress | 176 | €133,980 | €135,765 | +€1,785 | +1.3% |
| Other amounts payable | 178/9 | €500,906 | €772,272 | +€271,366 | +54.2% |
| Amounts payable within one year | 42/48 | €689,014 | €217,154 | -€471,860 | -68.5% |
| Financial debts | 43 | - | €25,265 | +€25,265 | |
| Credit institutions | 430/8 | - | €25,265 | +€25,265 | |
| Trade debts | 44 | €549,869 | €141,555 | -€408,314 | -74.3% |
| Suppliers | 440/4 | €549,869 | €141,555 | -€408,314 | -74.3% |
| Advances received on contracts in progress | 46 | €1,555 | €1,555 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €82,252 | €33,779 | -€48,473 | -58.9% |
| Taxes | 450/3 | €9,399 | €2,003 | -€7,396 | -78.7% |
| Remuneration and social security | 454/9 | €72,853 | €31,776 | -€41,077 | -56.4% |
| Other amounts payable | 47/48 | €55,337 | €15,000 | -€40,337 | -72.9% |
| Accrued charges and deferred income | 492/3 | €252 | €811 | +€559 | +222% |
| Turnover | 70 | €1,476,092 | €1,020,325 | -€455,767 | -30.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,059,504 | €850,367 | -€209,137 | -19.7% |
| Remuneration, social security and pensions | 62 | €318,330 | €124,991 | -€193,339 | -60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195,803 | €201,038 | +€5,236 | +2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,068 | €19,294 | +€1,226 | +6.8% |
| Other operating charges | 640/8 | €14,724 | €28,360 | +€13,636 | +92.6% |
| Non-recurring operating charges | 66A | - | €4,480 | +€4,480 | |
| Gross operating margin | 9900 | €467,944 | €270,814 | -€197,130 | -42.1% |
| Operating profit (loss) | 9901 | -€78,981 | -€107,350 | -€28,369 | -35.9% |
| Financial income | 75/76B | €47,175 | €80,176 | +€33,002 | +70.0% |
| Recurring financial income | 75 | €46,473 | €48,398 | +€1,925 | +4.1% |
| Non-recurring financial income | 76B | €702 | €31,779 | +€31,077 | +4,427% |
| Financial charges | 65/66B | €26,676 | €27,272 | +€596 | +2.2% |
| Recurring financial charges | 65 | €26,676 | €27,272 | +€596 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€58,482 | -€54,445 | +€4,037 | +6.9% |
| Income taxes | 67/77 | €2,756 | -€29,081 | -€31,837 | |
| Profit (loss) for the period | 9904 | -€61,238 | -€25,364 | +€35,874 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,238 | -€25,364 | +€35,874 | +58.6% |
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 24 October 2026 via checked.be.