COMPTAFISC: 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.
COMPTAFISC
Largest movements
- Receivables within one year +€48,386
up €48,386 (+131.2%), from €36,878 to €85,264
of which Other amounts receivable: +€39,523
- Tangible fixed assets -€4,390
down €4,390 (-8.2%), from €53,531 to €49,141
of which Plant, machinery and equipment: -€6,362
- Profit (loss) carried forward +€55,806
up €55,806 (+122.9%), from €45,424 to €101,230
- Short-term financial debts -€8,190
down €8,190 (-56.9%), from €14,393 to €6,203
- Taxes -€17,827
down €17,827, from €10,000 to -€7,827
- Turnover +€11,077
up €11,077 (+15.4%), from €72,135 to €83,212
- Gross operating margin +€10,439
up €10,439 (+22.3%), from €46,778 to €57,217
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 | €293,809 | €340,050 | +€46,241 | +15.7% |
| Fixed assets | 21/28 | €53,531 | €49,141 | -€4,390 | -8.2% |
| Tangible fixed assets | 22/27 | €53,531 | €49,141 | -€4,390 | -8.2% |
| Land and buildings | 22 | €24,485 | €24,485 | = | 0.0% |
| Plant, machinery and equipment | 23 | €25,910 | €19,548 | -€6,362 | -24.6% |
| Furniture and vehicles | 24 | €3,135 | €5,108 | +€1,972 | +62.9% |
| Current assets | 29/58 | €240,278 | €290,909 | +€50,631 | +21.1% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,878 | €85,264 | +€48,386 | +131.2% |
| Trade receivables | 40 | €8,567 | €17,430 | +€8,863 | +103.5% |
| Other amounts receivable | 41 | €28,311 | €67,834 | +€39,523 | +139.6% |
| Cash at bank and in hand | 54/58 | - | €2,177 | +€2,177 | |
| Deferred charges and accrued income | 490/1 | €3,400 | €3,467 | +€68 | +2.0% |
| Total equity and liabilities | 10/49 | €293,809 | €340,050 | +€46,241 | +15.7% |
| Equity | 10/15 | €265,875 | €321,681 | +€55,806 | +21.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €201,859 | €201,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,424 | €101,230 | +€55,806 | +122.9% |
| Amounts payable | 17/49 | €27,934 | €18,369 | -€9,565 | -34.2% |
| Amounts payable within one year | 42/48 | €27,528 | €18,040 | -€9,488 | -34.5% |
| Financial debts | 43 | €14,393 | €6,203 | -€8,190 | -56.9% |
| Credit institutions | 430/8 | €14,393 | €6,203 | -€8,190 | -56.9% |
| Trade debts | 44 | €5,237 | €4,404 | -€833 | -15.9% |
| Suppliers | 440/4 | €5,237 | €4,404 | -€833 | -15.9% |
| Taxes, remuneration and social security | 45 | €7,898 | €7,433 | -€465 | -5.9% |
| Taxes | 450/3 | €7,898 | €7,433 | -€465 | -5.9% |
| Accrued charges and deferred income | 492/3 | €406 | €329 | -€77 | -18.9% |
| Turnover | 70 | €72,135 | €83,212 | +€11,077 | +15.4% |
| Non-recurring operating income | 76A | €2,273 | €2,153 | -€120 | -5.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,630 | €28,149 | +€519 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,778 | €8,258 | -€520 | -5.9% |
| Other operating charges | 640/8 | €656 | €676 | +€20 | +3.1% |
| Gross operating margin | 9900 | €46,778 | €57,217 | +€10,439 | +22.3% |
| Operating profit (loss) | 9901 | €37,344 | €48,282 | +€10,938 | +29.3% |
| Financial income | 75/76B | €11,918 | €11,871 | -€47 | -0.4% |
| Recurring financial income | 75 | €11,918 | €11,871 | -€47 | -0.4% |
| Financial charges | 65/66B | €2,765 | €2,174 | -€591 | -21.4% |
| Recurring financial charges | 65 | €2,765 | €2,074 | -€691 | -25.0% |
| Non-recurring financial charges | 66B | - | €100 | +€100 | |
| Profit (loss) for the period before taxes | 9903 | €46,496 | €57,979 | +€11,482 | +24.7% |
| Income taxes | 67/77 | €10,000 | -€7,827 | -€17,827 | |
| Profit (loss) for the period | 9904 | €36,496 | €65,806 | +€29,310 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,496 | €65,806 | +€29,310 | +80.3% |
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 5 October 2026 via checked.be.