COMPTAGEST INVEST: what changed
COMPTAGEST INVEST
Largest movements
- Tangible fixed assets +€730,283
up €730,283 (+84.0%), from €869,871 to €1.6m
of which Plant, machinery and equipment: +€410,526
- Cash -€101,159
down €101,159 (-49.2%), from €205,560 to €104,401
mainly Investment in fixed assets (net) (-€830,576) and Smaller working-capital items (-€2,172)
- Receivables within one year -€46,552
down €46,552 (-94.9%), from €49,052 to €2,500
- Financial fixed assets +€20,000
new in 2025: €20,000
- Debts after one year +€441,494
up €441,494 (+46.6%), from €946,525 to €1.4m
of which Financial debts: +€441,494
- Other debts +€96,103
up €96,103 (+1,613%), from €5,957 to €102,061
- Profit (loss) carried forward +€34,390
up €34,390 (+83.8%), from €41,057 to €75,446
- Trade debts +€18,737
up €18,737 (+1,849%), from €1,014 to €19,750
- Gross operating margin +€80,604
up €80,604 (+94.1%), from €85,644 to €166,248
- Depreciation +€63,039
up €63,039 (+365%), from €17,254 to €80,293
- Financial charges +€33,680
up €33,680 (+322%), from €10,474 to €44,154
- Financial income -€4,974
down €4,974 (-40.2%), from €12,371 to €7,397
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,124,841 | €1,728,143 | +€603,301 | +53.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €869,871 | €1,620,154 | +€750,283 | +86.3% |
| Tangible fixed assets | 22/27 | €869,871 | €1,600,154 | +€730,283 | +84.0% |
| Land and buildings | 22 | €832,213 | €1,148,974 | +€316,761 | +38.1% |
| Plant, machinery and equipment | 23 | €37,657 | €448,184 | +€410,526 | +1,090% |
| Assets under construction and advance payments | 27 | - | €2,996 | +€2,996 | |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €254,971 | €107,989 | -€146,982 | -57.6% |
| Amounts receivable within one year | 40/41 | €49,052 | €2,500 | -€46,552 | -94.9% |
| Trade receivables | 40 | €49,052 | €2,500 | -€46,552 | -94.9% |
| Cash at bank and in hand | 54/58 | €205,560 | €104,401 | -€101,159 | -49.2% |
| Deferred charges and accrued income | 490/1 | €359 | €1,088 | +€729 | +203% |
| Total equity and liabilities | 10/49 | €1,124,841 | €1,728,143 | +€603,301 | +53.6% |
| Equity | 10/15 | €71,057 | €105,446 | +€34,390 | +48.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,057 | €75,446 | +€34,390 | +83.8% |
| Amounts payable | 17/49 | €1,053,785 | €1,622,696 | +€568,912 | +54.0% |
| Amounts payable after more than one year | 17 | €946,525 | €1,388,019 | +€441,494 | +46.6% |
| Financial debts | 170/4 | €945,775 | €1,387,269 | +€441,494 | +46.7% |
| Other amounts payable | 178/9 | €750 | €750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €107,059 | €234,677 | +€127,619 | +119% |
| Current portion of amounts payable after more than one year | 42 | €86,856 | €100,877 | +€14,021 | +16.1% |
| Trade debts | 44 | €1,014 | €19,750 | +€18,737 | +1,849% |
| Suppliers | 440/4 | €1,014 | €19,750 | +€18,737 | +1,849% |
| Taxes, remuneration and social security | 45 | €13,232 | €11,989 | -€1,243 | -9.4% |
| Taxes | 450/3 | €13,232 | €11,989 | -€1,243 | -9.4% |
| Other amounts payable | 47/48 | €5,957 | €102,061 | +€96,103 | +1,613% |
| Accrued charges and deferred income | 492/3 | €201 | - | -€201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,254 | €80,293 | +€63,039 | +365% |
| Other operating charges | 640/8 | €1,303 | €1,673 | +€370 | +28.4% |
| Non-recurring operating charges | 66A | €26,845 | €13,136 | -€13,710 | -51.1% |
| Gross operating margin | 9900 | €85,644 | €166,248 | +€80,604 | +94.1% |
| Operating profit (loss) | 9901 | €40,242 | €71,147 | +€30,905 | +76.8% |
| Financial income | 75/76B | €12,371 | €7,397 | -€4,974 | -40.2% |
| Recurring financial income | 75 | €12,371 | €7,397 | -€4,974 | -40.2% |
| Financial charges | 65/66B | €10,474 | €44,154 | +€33,680 | +322% |
| Recurring financial charges | 65 | €10,474 | €44,154 | +€33,680 | +322% |
| Profit (loss) for the period before taxes | 9903 | €42,139 | €34,390 | -€7,749 | -18.4% |
| Profit (loss) for the period | 9904 | €42,139 | €34,390 | -€7,749 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,139 | €34,390 | -€7,749 | -18.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.