COMPTAFISCAL: 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.
COMPTAFISCAL
Largest movements
- Current investments +€25,492
new in 2025: €25,492
- Receivables within one year +€21,845
up €21,845 (+16.6%), from €131,304 to €153,150
of which Other amounts receivable: +€24,568
- Cash -€3,188
no longer reported in 2025 (was €3,188)
mainly Current investments (-€25,492) and Receivables within one year (-€21,845)
- Deferred charges and accrued income +€2,716
new in 2025: €2,716
- Tangible fixed assets -€2,554
down €2,554 (-12.6%), from €20,343 to €17,789
of which Leasing and similar rights: -€3,610
- Reserves +€36,337
new in 2025: €36,337
- Tax, wage and social debts +€11,336
up €11,336 (+149%), from €7,632 to €18,969
- Current portion of long-term debt -€9,923
down €9,923 (-55.7%), from €17,814 to €7,892
- Debts after one year +€6,440
up €6,440 (+348%), from €1,852 to €8,292
- Depreciation -€5,249
down €5,249 (-78.0%), from €6,730 to €1,481
- Gross operating margin +€2,482
up €2,482 (+5.2%), from €47,923 to €50,404
- Taxes +€2,240
up €2,240 (+14.9%), from €15,029 to €17,269
- Financial income +€1,312
up €1,312 (+22.3%), from €5,878 to €7,190
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.
Derived cash bridge
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 | €154,835 | €199,147 | +€44,312 | +28.6% |
| Fixed assets | 21/28 | €20,343 | €17,789 | -€2,554 | -12.6% |
| Tangible fixed assets | 22/27 | €20,343 | €17,789 | -€2,554 | -12.6% |
| Furniture and vehicles | 24 | €970 | €2,026 | +€1,056 | +109% |
| Leasing and similar rights | 25 | €19,372 | €15,762 | -€3,610 | -18.6% |
| Current assets | 29/58 | €134,492 | €181,358 | +€46,866 | +34.8% |
| Amounts receivable within one year | 40/41 | €131,304 | €153,150 | +€21,845 | +16.6% |
| Trade receivables | 40 | €10,285 | €7,563 | -€2,723 | -26.5% |
| Other amounts receivable | 41 | €121,019 | €145,587 | +€24,568 | +20.3% |
| Current investments | 50/53 | - | €25,492 | +€25,492 | |
| Cash at bank and in hand | 54/58 | €3,188 | - | -€3,188 | |
| Deferred charges and accrued income | 490/1 | - | €2,716 | +€2,716 | |
| Total equity and liabilities | 10/49 | €154,835 | €199,147 | +€44,312 | +28.6% |
| Equity | 10/15 | €127,331 | €163,667 | +€36,337 | +28.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | - | €36,337 | +€36,337 | |
| Distributable reserves | 133 | - | €36,337 | +€36,337 | |
| Profit (loss) carried forward | 14 | €106,871 | €106,871 | = | 0.0% |
| Amounts payable | 17/49 | €27,504 | €35,480 | +€7,975 | +29.0% |
| Amounts payable after more than one year | 17 | €1,852 | €8,292 | +€6,440 | +348% |
| Financial debts | 170/4 | €1,852 | €8,292 | +€6,440 | +348% |
| Amounts payable within one year | 42/48 | €25,652 | €27,008 | +€1,355 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €17,814 | €7,892 | -€9,923 | -55.7% |
| Trade debts | 44 | €205 | €147 | -€58 | -28.3% |
| Suppliers | 440/4 | €205 | €147 | -€58 | -28.3% |
| Taxes, remuneration and social security | 45 | €7,632 | €18,969 | +€11,336 | +149% |
| Taxes | 450/3 | €7,632 | €18,969 | +€11,336 | +149% |
| Accrued charges and deferred income | 492/3 | - | €180 | +€180 | |
| Non-recurring operating income | 76A | €28 | - | -€28 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,730 | €1,481 | -€5,249 | -78.0% |
| Other operating charges | 640/8 | €1,626 | €1,556 | -€70 | -4.3% |
| Gross operating margin | 9900 | €47,923 | €50,404 | +€2,482 | +5.2% |
| Operating profit (loss) | 9901 | €39,567 | €47,368 | +€7,801 | +19.7% |
| Financial income | 75/76B | €5,878 | €7,190 | +€1,312 | +22.3% |
| Recurring financial income | 75 | €5,878 | €7,190 | +€1,312 | +22.3% |
| Financial charges | 65/66B | €1,130 | €952 | -€177 | -15.7% |
| Recurring financial charges | 65 | €1,130 | €952 | -€177 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €44,315 | €53,606 | +€9,291 | +21.0% |
| Income taxes | 67/77 | €15,029 | €17,269 | +€2,240 | +14.9% |
| Profit (loss) for the period | 9904 | €29,286 | €36,337 | +€7,051 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,286 | €36,337 | +€7,051 | +24.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.