COMPTAFISCO: 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.
What changed
COMPTAFISCO
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€133,723
2024 · €135,386-€1,663
Equity
€799,761
2024 · €666,038+€133,723
Cash
€93,700
2024 · €91,796+€1,904
Balance sheet total
€2.1m
2024 · €2.2m-€41,228
Largest movements
Assets
- Intangible fixed assets -€85,890
down €85,890 (-14.9%), from €575,818 to €489,928
- Receivables within one year +€81,650
up €81,650 (+16.2%), from €502,966 to €584,616
of which Trade receivables: +€66,557
- Tangible fixed assets -€40,259
down €40,259 (-4.0%), from €1.0m to €974,522
Equity and liabilities
- Debts after one year -€217,452
down €217,452 (-20.2%), from €1.1m to €859,431
- Reserves +€133,723
up €133,723 (+20.1%), from €664,728 to €798,452
- Other debts +€34,855
up €34,855 (+49.1%), from €70,936 to €105,791
Income statement
- Staff costs -€123,745
down €123,745 (-20.7%), from €598,247 to €474,502
- Gross operating margin -€105,957
down €105,957 (-10.4%), from €1.0m to €910,580
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.
Result 2024
€135,386
Gross operating margin
-€105,957
Staff costs
+€123,745
Depreciation
-€5,271
Write-downs
-€8,830
Other operating charges
+€1,865
Other operating items
-€225
Financial income
-€5,102
Financial charges
-€2,892
Taxes
+€1,005
Result 2025
€133,723
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.
From operations
+€275,294
Investment
-€51,008
Financing
-€222,383
Cash 2024
€91,796
From operations (derived)
+€275,294
Net result for the year
+€133,723
Depreciation
+€177,157
Receivables within one year
-€81,650
Deferred charges and accrued income
-€1,367
Trade debts
+€12,353
Tax, wage and social debts
+€223
Other debts
+€34,855
Investment (derived)
-€51,008
Investment in fixed assets (net)
-€51,008
Financing
-€222,383
Debts after one year
-€217,452
Current portion of long-term debt
-€4,930
Cash 2025
€93,700
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,189,515 | €2,148,287 | -€41,228 | -1.9% |
| Fixed assets | 21/28 | €1,591,599 | €1,465,450 | -€126,149 | -7.9% |
| Intangible fixed assets | 21 | €575,818 | €489,928 | -€85,890 | -14.9% |
| Tangible fixed assets | 22/27 | €1,014,781 | €974,522 | -€40,259 | -4.0% |
| Land and buildings | 22 | €494,769 | €478,281 | -€16,488 | -3.3% |
| Plant, machinery and equipment | 23 | €7,674 | €18,500 | +€10,827 | +141.1% |
| Furniture and vehicles | 24 | €70,493 | €65,567 | -€4,925 | -7.0% |
| Other tangible fixed assets | 26 | €348,400 | €331,749 | -€16,651 | -4.8% |
| Assets under construction and advance payments | 27 | €93,445 | €80,424 | -€13,020 | -13.9% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €597,916 | €682,837 | +€84,920 | +14.2% |
| Amounts receivable within one year | 40/41 | €502,966 | €584,616 | +€81,650 | +16.2% |
| Trade receivables | 40 | €488,021 | €554,578 | +€66,557 | +13.6% |
| Other amounts receivable | 41 | €14,945 | €30,038 | +€15,093 | +101.0% |
| Cash at bank and in hand | 54/58 | €91,796 | €93,700 | +€1,904 | +2.1% |
| Deferred charges and accrued income | 490/1 | €3,154 | €4,520 | +€1,367 | +43.3% |
| Total equity and liabilities | 10/49 | €2,189,515 | €2,148,287 | -€41,228 | -1.9% |
| Equity | 10/15 | €666,038 | €799,761 | +€133,723 | +20.1% |
| Contributions | 10/11 | €1,310 | €1,310 | = | 0.0% |
| Reserves | 13 | €664,728 | €798,452 | +€133,723 | +20.1% |
| Distributable reserves | 133 | €664,728 | €798,452 | +€133,723 | +20.1% |
| Amounts payable | 17/49 | €1,523,477 | €1,348,525 | -€174,952 | -11.5% |
| Amounts payable after more than one year | 17 | €1,076,883 | €859,431 | -€217,452 | -20.2% |
| Financial debts | 170/4 | €1,076,883 | €859,431 | -€217,452 | -20.2% |
| Amounts payable within one year | 42/48 | €446,594 | €489,095 | +€42,501 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €212,033 | €207,103 | -€4,930 | -2.3% |
| Trade debts | 44 | €37,920 | €50,273 | +€12,353 | +32.6% |
| Suppliers | 440/4 | €37,920 | €50,273 | +€12,353 | +32.6% |
| Taxes, remuneration and social security | 45 | €125,705 | €125,928 | +€223 | +0.2% |
| Taxes | 450/3 | €31,726 | €58,701 | +€26,975 | +85.0% |
| Remuneration and social security | 454/9 | €93,979 | €67,227 | -€26,751 | -28.5% |
| Other amounts payable | 47/48 | €70,936 | €105,791 | +€34,855 | +49.1% |
| Non-recurring operating income | 76A | €7,029 | - | -€7,029 | |
| Remuneration, social security and pensions | 62 | €598,247 | €474,502 | -€123,745 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171,885 | €177,157 | +€5,271 | +3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,382 | €16,212 | +€8,830 | +119.6% |
| Other operating charges | 640/8 | €12,039 | €10,174 | -€1,865 | -15.5% |
| Non-recurring operating charges | 66A | €75 | €300 | +€225 | +300.0% |
| Gross operating margin | 9900 | €1,016,536 | €910,580 | -€105,957 | -10.4% |
| Operating profit (loss) | 9901 | €226,908 | €232,235 | +€5,327 | +2.3% |
| Financial income | 75/76B | €6,508 | €1,406 | -€5,102 | -78.4% |
| Recurring financial income | 75 | €6,508 | €1,406 | -€5,102 | -78.4% |
| Financial charges | 65/66B | €32,544 | €35,437 | +€2,892 | +8.9% |
| Recurring financial charges | 65 | €32,544 | €35,437 | +€2,892 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €200,871 | €198,204 | -€2,667 | -1.3% |
| Income taxes | 67/77 | €65,485 | €64,480 | -€1,005 | -1.5% |
| Profit (loss) for the period | 9904 | €135,386 | €133,723 | -€1,663 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €135,386 | €133,723 | -€1,663 | -1.2% |
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.