COMPTAGEST.COM: 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.
COMPTAGEST.COM
Largest movements
- Receivables within one year +€39,796
up €39,796 (+34.7%), from €114,587 to €154,382
of which Trade receivables: +€20,529
- Deferred charges and accrued income +€5,393
up €5,393 (+285.2%), from €1,891 to €7,284
- Cash -€2,604
down €2,604 (-7.0%), from €37,395 to €34,791
mainly Receivables within one year (-€39,796) and Current portion of long-term debt (-€7,519)
- Tangible fixed assets -€2,374
down €2,374 (-31.4%), from €7,551 to €5,177
- Trade debts +€23,526
up €23,526 (+108.2%), from €21,753 to €45,279
- Tax, wage and social debts +€11,182
up €11,182 (+15.3%), from €73,158 to €84,340
of which Remuneration and social security: +€7,619
- Short-term financial debts +€9,084
new in 2025: €9,084
- Current portion of long-term debt -€7,519
down €7,519 (-100.0%), from €7,519 to €0
- Advances received +€4,002
new in 2025: €4,002
- Staff costs +€35,074
up €35,074 (+11.3%), from €309,996 to €345,070
- Write-downs -€12,016
down €12,016, from €6,008 to -€6,008
- Taxes -€10,355
down €10,355, from €8,000 to -€2,355
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 | €166,273 | €206,484 | +€40,211 | +24.2% |
| Fixed assets | 21/28 | €12,400 | €10,026 | -€2,374 | -19.1% |
| Tangible fixed assets | 22/27 | €7,551 | €5,177 | -€2,374 | -31.4% |
| Furniture and vehicles | 24 | €7,551 | €5,177 | -€2,374 | -31.4% |
| Financial fixed assets | 28 | €4,850 | €4,850 | = | 0.0% |
| Current assets | 29/58 | €153,873 | €196,458 | +€42,585 | +27.7% |
| Amounts receivable within one year | 40/41 | €114,587 | €154,382 | +€39,796 | +34.7% |
| Trade receivables | 40 | €43,310 | €63,838 | +€20,529 | +47.4% |
| Other amounts receivable | 41 | €71,277 | €90,544 | +€19,267 | +27.0% |
| Cash at bank and in hand | 54/58 | €37,395 | €34,791 | -€2,604 | -7.0% |
| Deferred charges and accrued income | 490/1 | €1,891 | €7,284 | +€5,393 | +285.2% |
| Total equity and liabilities | 10/49 | €166,273 | €206,484 | +€40,211 | +24.2% |
| Equity | 10/15 | €58,955 | €58,890 | -€64 | -0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,555 | €46,490 | -€64 | -0.1% |
| Amounts payable | 17/49 | €107,318 | €147,594 | +€40,275 | +37.5% |
| Amounts payable within one year | 42/48 | €107,302 | €147,578 | +€40,275 | +37.5% |
| Current portion of amounts payable after more than one year | 42 | €7,519 | €0 | -€7,519 | -100.0% |
| Financial debts | 43 | - | €9,084 | +€9,084 | |
| Credit institutions | 430/8 | - | €9,084 | +€9,084 | |
| Trade debts | 44 | €21,753 | €45,279 | +€23,526 | +108.2% |
| Suppliers | 440/4 | €21,753 | €45,279 | +€23,526 | +108.2% |
| Advances received on contracts in progress | 46 | - | €4,002 | +€4,002 | |
| Taxes, remuneration and social security | 45 | €73,158 | €84,340 | +€11,182 | +15.3% |
| Taxes | 450/3 | €35,444 | €39,007 | +€3,563 | +10.1% |
| Remuneration and social security | 454/9 | €37,714 | €45,333 | +€7,619 | +20.2% |
| Other amounts payable | 47/48 | €4,873 | €4,873 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €16 | €16 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €309,996 | €345,070 | +€35,074 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,988 | €3,145 | -€2,843 | -47.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,008 | -€6,008 | -€12,016 | |
| Other operating charges | 640/8 | €13,395 | €10,820 | -€2,575 | -19.2% |
| Non-recurring operating charges | 66A | - | €3,265 | +€3,265 | |
| Gross operating margin | 9900 | €357,301 | €358,905 | +€1,604 | +0.4% |
| Operating profit (loss) | 9901 | €21,914 | €2,613 | -€19,302 | -88.1% |
| Financial income | 75/76B | €323 | €2,957 | +€2,634 | +815.2% |
| Recurring financial income | 75 | €323 | €2,957 | +€2,634 | +815.2% |
| Financial charges | 65/66B | €6,008 | €7,989 | +€1,981 | +33.0% |
| Recurring financial charges | 65 | €6,008 | €7,989 | +€1,981 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €16,229 | -€2,419 | -€18,648 | |
| Income taxes | 67/77 | €8,000 | -€2,355 | -€10,355 | |
| Profit (loss) for the period | 9904 | €8,229 | -€64 | -€8,294 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,229 | -€64 | -€8,294 |
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 4 October 2026 via checked.be.