COMPTAFISCUS: 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.
COMPTAFISCUS
Largest movements
- Receivables within one year +€30,343
up €30,343 (+152.7%), from €19,866 to €50,209
of which Trade receivables: +€18,548
- Cash +€15,140
up €15,140 (+89.3%), from €16,954 to €32,094
mainly Net result for the year (+€48,918) and Tax, wage and social debts (+€17,119)
- Tax, wage and social debts +€17,119
up €17,119 (+119.5%), from €14,322 to €31,441
- Trade debts +€16,946
up €16,946 (+509.1%), from €3,328 to €20,274
- Profit (loss) carried forward +€11,418
up €11,418 (+66.7%), from €17,110 to €28,528
- Gross operating margin +€39,871
up €39,871 (+171.8%), from €23,210 to €63,081
- Taxes +€8,882
up €8,882 (+206.2%), from €4,309 to €13,191
- Depreciation -€1,012
no longer reported in 2025 (was €1,012)
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 | €36,820 | €82,303 | +€45,483 | +123.5% |
| Current assets | 29/58 | €36,820 | €82,303 | +€45,483 | +123.5% |
| Amounts receivable within one year | 40/41 | €19,866 | €50,209 | +€30,343 | +152.7% |
| Trade receivables | 40 | €19,203 | €37,751 | +€18,548 | +96.6% |
| Other amounts receivable | 41 | €663 | €12,458 | +€11,794 | +1778.4% |
| Cash at bank and in hand | 54/58 | €16,954 | €32,094 | +€15,140 | +89.3% |
| Total equity and liabilities | 10/49 | €36,820 | €82,303 | +€45,483 | +123.5% |
| Equity | 10/15 | €19,110 | €30,528 | +€11,418 | +59.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,110 | €28,528 | +€11,418 | +66.7% |
| Amounts payable | 17/49 | €17,710 | €51,775 | +€34,065 | +192.3% |
| Amounts payable within one year | 42/48 | €17,710 | €51,775 | +€34,065 | +192.3% |
| Trade debts | 44 | €3,328 | €20,274 | +€16,946 | +509.1% |
| Suppliers | 440/4 | €3,328 | €20,274 | +€16,946 | +509.1% |
| Taxes, remuneration and social security | 45 | €14,322 | €31,441 | +€17,119 | +119.5% |
| Taxes | 450/3 | €14,322 | €31,441 | +€17,119 | +119.5% |
| Other amounts payable | 47/48 | €60 | €60 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,012 | - | -€1,012 | |
| Other operating charges | 640/8 | €654 | €126 | -€528 | -80.7% |
| Non-recurring operating charges | 66A | - | €815 | +€815 | |
| Gross operating margin | 9900 | €23,210 | €63,081 | +€39,871 | +171.8% |
| Operating profit (loss) | 9901 | €21,544 | €62,140 | +€40,595 | +188.4% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €126 | €46 | -€79 | -63.1% |
| Recurring financial charges | 65 | €126 | €46 | -€79 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | €21,419 | €62,109 | +€40,690 | +190.0% |
| Income taxes | 67/77 | €4,309 | €13,191 | +€8,882 | +206.2% |
| Profit (loss) for the period | 9904 | €17,110 | €48,918 | +€31,808 | +185.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,110 | €48,918 | +€31,808 | +185.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.