COMPTAFISCAP: 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.
COMPTAFISCAP
Largest movements
- Receivables within one year +€36,807
up €36,807 (+213%), from €17,318 to €54,125
of which Trade receivables: +€36,807
- Cash +€26,478
new in 2025: €26,478
mainly Current investments (+€25,860) and Net result for the year (+€23,605)
- Current investments -€25,860
no longer reported in 2025 (was €25,860)
- Tangible fixed assets -€2,047
down €2,047 (-35.2%), from €5,815 to €3,768
- Profit (loss) carried forward +€23,605
up €23,605 (+65.5%), from €36,030 to €59,635
- Tax, wage and social debts +€11,537
up €11,537 (+305%), from €3,779 to €15,316
- Gross operating margin -€978
down €978 (-2.9%), from €33,635 to €32,657
- Depreciation +€685
up €685 (+44.1%), from €1,554 to €2,239
- Other operating charges -€417
no longer reported in 2025 (was €417)
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 | €49,902 | €84,747 | +€34,845 | +69.8% |
| Formation expenses | 20 | €417 | €275 | -€142 | -34.0% |
| Fixed assets | 21/28 | €5,965 | €3,868 | -€2,097 | -35.2% |
| Intangible fixed assets | 21 | €150 | €100 | -€50 | -33.3% |
| Tangible fixed assets | 22/27 | €5,815 | €3,768 | -€2,047 | -35.2% |
| Furniture and vehicles | 24 | €5,815 | €3,768 | -€2,047 | -35.2% |
| Current assets | 29/58 | €43,520 | €80,603 | +€37,084 | +85.2% |
| Amounts receivable within one year | 40/41 | €17,318 | €54,125 | +€36,807 | +213% |
| Trade receivables | 40 | €17,318 | €54,125 | +€36,807 | +213% |
| Other amounts receivable | 41 | - | €0 | = | |
| Current investments | 50/53 | €25,860 | - | -€25,860 | |
| Cash at bank and in hand | 54/58 | - | €26,478 | +€26,478 | |
| Deferred charges and accrued income | 490/1 | €341 | €0 | -€341 | -100% |
| Total equity and liabilities | 10/49 | €49,902 | €84,747 | +€34,845 | +69.8% |
| Equity | 10/15 | €37,030 | €60,635 | +€23,605 | +63.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,030 | €59,635 | +€23,605 | +65.5% |
| Amounts payable | 17/49 | €12,872 | €24,112 | +€11,240 | +87.3% |
| Amounts payable within one year | 42/48 | €12,872 | €24,112 | +€11,240 | +87.3% |
| Trade debts | 44 | €2,692 | €2,495 | -€197 | -7.3% |
| Suppliers | 440/4 | €2,692 | €2,495 | -€197 | -7.3% |
| Taxes, remuneration and social security | 45 | €3,779 | €15,316 | +€11,537 | +305% |
| Taxes | 450/3 | €3,779 | €15,316 | +€11,537 | +305% |
| Other amounts payable | 47/48 | €6,401 | €6,301 | -€101 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,554 | €2,239 | +€685 | +44.1% |
| Other operating charges | 640/8 | €417 | - | -€417 | |
| Gross operating margin | 9900 | €33,635 | €32,657 | -€978 | -2.9% |
| Operating profit (loss) | 9901 | €31,664 | €30,417 | -€1,246 | -3.9% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €61 | €56 | -€5 | -8.8% |
| Recurring financial charges | 65 | €61 | €56 | -€5 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €31,603 | €30,405 | -€1,198 | -3.8% |
| Income taxes | 67/77 | €6,492 | €6,800 | +€308 | +4.7% |
| Profit (loss) for the period | 9904 | €25,110 | €23,605 | -€1,505 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,110 | €23,605 | -€1,505 | -6.0% |
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 13 October 2026 via checked.be.