COMPTALUX: 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.
COMPTALUX
Largest movements
- Receivables within one year -€299,963
down €299,963 (-57.8%), from €518,792 to €218,829
- Tangible fixed assets -€108,900
down €108,900 (-100%), from €108,900 to €0
- Cash +€89,865
up €89,865 (+1,953%), from €4,600 to €94,465
mainly Receivables within one year (+€299,963) and Investment in fixed assets (net) (+€108,900)
- Profit (loss) carried forward -€137,836
down €137,836 (-89.9%), from €153,265 to €15,429
- Tax, wage and social debts -€97,077
no longer reported in 2025 (was €97,077)
- Provisions -€84,085
no longer reported in 2025 (was €84,085)
- Gross operating margin -€205,012
down €205,012, from €203,451 to -€1,561
- Taxes +€86,857
up €86,857 (+176%), from €49,246 to €136,103
- Purchases and services -€3,153
no longer reported in 2025 (was €3,153)
- Financial charges -€2,316
down €2,316 (-93.1%), from €2,488 to €172
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.
Derived cash bridge
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 | €632,292 | €313,294 | -€318,998 | -50.5% |
| Fixed assets | 21/28 | €108,900 | - | -€108,900 | |
| Tangible fixed assets | 22/27 | €108,900 | €0 | -€108,900 | -100% |
| Land and buildings | 22 | €108,900 | - | -€108,900 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €523,392 | €313,294 | -€210,098 | -40.1% |
| Amounts receivable within one year | 40/41 | €518,792 | €218,829 | -€299,963 | -57.8% |
| Other amounts receivable | 41 | €518,792 | €218,829 | -€299,963 | -57.8% |
| Cash at bank and in hand | 54/58 | €4,600 | €94,465 | +€89,865 | +1,953% |
| Total equity and liabilities | 10/49 | €632,292 | €313,294 | -€318,998 | -50.5% |
| Equity | 10/15 | €451,130 | €313,294 | -€137,836 | -30.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €235,865 | €235,865 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €16,022 | €16,022 | -€0 | 0.0% |
| Legal reserve | 130 | €16,022 | €16,022 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €219,843 | €219,843 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €153,265 | €15,429 | -€137,836 | -89.9% |
| Provisions and deferred taxes | 16 | €84,085 | - | -€84,085 | |
| Deferred taxes | 168 | €84,085 | - | -€84,085 | |
| Amounts payable | 17/49 | €97,077 | - | -€97,077 | |
| Amounts payable within one year | 42/48 | €97,077 | - | -€97,077 | |
| Taxes, remuneration and social security | 45 | €97,077 | - | -€97,077 | |
| Taxes | 450/3 | €97,077 | - | -€97,077 | |
| Non-recurring operating income | 76A | €206,603 | - | -€206,603 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,153 | - | -€3,153 | |
| Other operating charges | 640/8 | €1,392 | - | -€1,392 | |
| Gross operating margin | 9900 | €203,451 | -€1,561 | -€205,012 | |
| Operating profit (loss) | 9901 | €202,059 | -€1,561 | -€203,620 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,488 | €172 | -€2,316 | -93.1% |
| Recurring financial charges | 65 | €2,488 | €172 | -€2,316 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €199,571 | -€1,732 | -€201,303 | |
| Income taxes | 67/77 | €49,246 | €136,103 | +€86,857 | +176% |
| Profit (loss) for the period | 9904 | €150,325 | -€137,835 | -€288,160 | |
| Profit (loss) for the period to be appropriated | 9905 | €150,325 | -€137,835 | -€288,160 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.