COMPTALIA: 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.
COMPTALIA
Largest movements
- Intangible fixed assets -€20,000
down €20,000 (-23.5%), from €85,000 to €65,000
- Cash -€17,578
no longer reported in 2025 (was €17,578)
mainly Debts after one year (-€24,579) and Net result for the year (-€12,895)
- Tangible fixed assets -€4,790
down €4,790 (-20.7%), from €23,125 to €18,335
- Receivables within one year +€1,980
up €1,980 (+7.1%), from €27,784 to €29,764
- Debts after one year -€24,579
down €24,579 (-28.9%), from €85,030 to €60,451
- Profit (loss) carried forward -€12,895
down €12,895 (-5690.1%), from -€227 to -€13,122
- Other debts -€12,271
down €12,271 (-52.6%), from €23,309 to €11,038
- Tax, wage and social debts +€6,715
up €6,715 (+49.4%), from €13,600 to €20,314
of which Remuneration and social security: +€4,922
- Short-term financial debts +€2,019
new in 2025: €2,019
- Staff costs +€9,266
up €9,266 (+20.1%), from €46,032 to €55,298
- Depreciation +€8,965
up €8,965 (+56.7%), from €15,825 to €24,790
- Gross operating margin +€4,678
up €4,678 (+7.0%), from €67,174 to €71,852
- Taxes -€1,683
no longer reported in 2025 (was €1,683)
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 | €153,487 | €113,099 | -€40,387 | -26.3% |
| Fixed assets | 21/28 | €108,125 | €83,335 | -€24,790 | -22.9% |
| Intangible fixed assets | 21 | €85,000 | €65,000 | -€20,000 | -23.5% |
| Tangible fixed assets | 22/27 | €23,125 | €18,335 | -€4,790 | -20.7% |
| Furniture and vehicles | 24 | €23,125 | €18,335 | -€4,790 | -20.7% |
| Current assets | 29/58 | €45,361 | €29,764 | -€15,597 | -34.4% |
| Amounts receivable within one year | 40/41 | €27,784 | €29,764 | +€1,980 | +7.1% |
| Trade receivables | 40 | €27,784 | €29,764 | +€1,980 | +7.1% |
| Cash at bank and in hand | 54/58 | €17,578 | - | -€17,578 | |
| Total equity and liabilities | 10/49 | €153,487 | €113,099 | -€40,387 | -26.3% |
| Equity | 10/15 | €1,273 | -€11,622 | -€12,895 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€227 | -€13,122 | -€12,895 | -5690.1% |
| Amounts payable | 17/49 | €152,213 | €124,721 | -€27,492 | -18.1% |
| Amounts payable after more than one year | 17 | €85,030 | €60,451 | -€24,579 | -28.9% |
| Financial debts | 170/4 | €85,030 | €60,451 | -€24,579 | -28.9% |
| Amounts payable within one year | 42/48 | €67,183 | €64,271 | -€2,912 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €26,409 | €27,253 | +€844 | +3.2% |
| Financial debts | 43 | - | €2,019 | +€2,019 | |
| Credit institutions | 430/8 | - | €2,019 | +€2,019 | |
| Trade debts | 44 | €3,865 | €3,646 | -€219 | -5.7% |
| Suppliers | 440/4 | €3,865 | €3,646 | -€219 | -5.7% |
| Taxes, remuneration and social security | 45 | €13,600 | €20,314 | +€6,715 | +49.4% |
| Taxes | 450/3 | €11,863 | €13,655 | +€1,792 | +15.1% |
| Remuneration and social security | 454/9 | €1,737 | €6,659 | +€4,922 | +283.4% |
| Other amounts payable | 47/48 | €23,309 | €11,038 | -€12,271 | -52.6% |
| Remuneration, social security and pensions | 62 | €46,032 | €55,298 | +€9,266 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,825 | €24,790 | +€8,965 | +56.7% |
| Other operating charges | 640/8 | €788 | €318 | -€470 | -59.7% |
| Gross operating margin | 9900 | €67,174 | €71,852 | +€4,678 | +7.0% |
| Operating profit (loss) | 9901 | €4,530 | -€8,554 | -€13,084 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,626 | €4,341 | +€716 | +19.7% |
| Recurring financial charges | 65 | €3,626 | €4,341 | +€716 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €904 | -€12,895 | -€13,800 | |
| Income taxes | 67/77 | €1,683 | - | -€1,683 | |
| Profit (loss) for the period | 9904 | -€779 | -€12,895 | -€12,116 | -1555.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€779 | -€12,895 | -€12,116 | -1555.4% |
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 29 September 2026 via checked.be.