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
- Current investments +€305,000
up €305,000 (+113.0%), from €270,000 to €575,000
- Cash -€137,890
down €137,890 (-27.3%), from €505,740 to €367,850
mainly Current investments (-€305,000) and Contributions, distributions and other (-€50,000)
- Receivables within one year -€30,148
down €30,148 (-20.2%), from €149,164 to €119,016
of which Trade receivables: -€26,812
- Other debts +€72,595
up €72,595 (+15.0%), from €485,222 to €557,817
- Reserves +€55,000
up €55,000 (+13.3%), from €413,100 to €468,100
- Gross operating margin +€22,940
up €22,940 (+17.1%), from €133,988 to €156,927
- Taxes +€8,492
up €8,492 (+23.1%), from €36,804 to €45,296
- Financial charges -€4,990
down €4,990 (-23.8%), from €20,951 to €15,961
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 | €926,992 | €1,063,741 | +€136,749 | +14.8% |
| Fixed assets | 21/28 | €1,197 | €584 | -€613 | -51.2% |
| Tangible fixed assets | 22/27 | €1,197 | €584 | -€613 | -51.2% |
| Furniture and vehicles | 24 | €599 | €186 | -€413 | -69.0% |
| Other tangible fixed assets | 26 | €598 | €399 | -€199 | -33.3% |
| Current assets | 29/58 | €925,795 | €1,063,157 | +€137,362 | +14.8% |
| Amounts receivable within one year | 40/41 | €149,164 | €119,016 | -€30,148 | -20.2% |
| Trade receivables | 40 | €104,162 | €77,350 | -€26,812 | -25.7% |
| Other amounts receivable | 41 | €45,002 | €41,666 | -€3,336 | -7.4% |
| Current investments | 50/53 | €270,000 | €575,000 | +€305,000 | +113.0% |
| Cash at bank and in hand | 54/58 | €505,740 | €367,850 | -€137,890 | -27.3% |
| Deferred charges and accrued income | 490/1 | €892 | €1,292 | +€400 | +44.8% |
| Total equity and liabilities | 10/49 | €926,992 | €1,063,741 | +€136,749 | +14.8% |
| Equity | 10/15 | €436,115 | €491,152 | +€55,038 | +12.6% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €413,100 | €468,100 | +€55,000 | +13.3% |
| Distributable reserves | 133 | €413,100 | €468,100 | +€55,000 | +13.3% |
| Profit (loss) carried forward | 14 | €2,015 | €2,052 | +€38 | +1.9% |
| Amounts payable | 17/49 | €490,878 | €572,589 | +€81,711 | +16.6% |
| Amounts payable within one year | 42/48 | €490,878 | €572,589 | +€81,711 | +16.6% |
| Trade debts | 44 | €1,156 | €664 | -€491 | -42.5% |
| Suppliers | 440/4 | €1,156 | €664 | -€491 | -42.5% |
| Taxes, remuneration and social security | 45 | €4,500 | €14,108 | +€9,608 | +213.5% |
| Taxes | 450/3 | €4,500 | €14,108 | +€9,608 | +213.5% |
| Other amounts payable | 47/48 | €485,222 | €557,817 | +€72,595 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €613 | €613 | = | 0.0% |
| Other operating charges | 640/8 | €1,627 | €1,126 | -€501 | -30.8% |
| Gross operating margin | 9900 | €133,988 | €156,927 | +€22,940 | +17.1% |
| Operating profit (loss) | 9901 | €131,748 | €155,188 | +€23,441 | +17.8% |
| Financial income | 75/76B | €11,291 | €11,106 | -€185 | -1.6% |
| Recurring financial income | 75 | €11,291 | €11,106 | -€185 | -1.6% |
| Financial charges | 65/66B | €20,951 | €15,961 | -€4,990 | -23.8% |
| Recurring financial charges | 65 | €20,951 | €15,961 | -€4,990 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €122,088 | €150,333 | +€28,245 | +23.1% |
| Income taxes | 67/77 | €36,804 | €45,296 | +€8,492 | +23.1% |
| Profit (loss) for the period | 9904 | €85,284 | €105,038 | +€19,753 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,284 | €105,038 | +€19,753 | +23.2% |
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 6 October 2026 via checked.be.