Comptalys: what changed
Comptalys
Largest movements
- Intangible fixed assets +€190,977
up €190,977, from €0 to €190,977
- Cash +€55,172
up €55,172 (+77.9%), from €70,807 to €125,979
mainly Trade debts (+€192,246) and Net result for the year (+€96,667)
- Tangible fixed assets -€33,009
down €33,009 (-4.7%), from €709,500 to €676,491
of which Land and buildings: -€26,337
- Deferred charges and accrued income +€18,313
up €18,313 (+1,108%), from €1,653 to €19,967
- Receivables within one year -€14,607
down €14,607 (-6.8%), from €215,300 to €200,692
of which Other amounts receivable: -€21,639
- Trade debts +€192,246
up €192,246 (+559%), from €34,411 to €226,657
- Profit (loss) carried forward +€63,256
up €63,256 (+30.2%), from €209,759 to €273,015
- Debts after one year -€40,631
down €40,631 (-7.0%), from €576,749 to €536,118
- Tax, wage and social debts +€25,601
up €25,601 (+28.3%), from €90,535 to €116,136
of which Remuneration and social security: +€15,120
- Accrued charges and deferred income -€22,268
down €22,268 (-100%), from €22,268 to €0
- Gross operating margin +€223,981
up €223,981 (+59.4%), from €377,262 to €601,243
- Staff costs +€125,288
up €125,288 (+54.7%), from €229,215 to €354,504
- Taxes +€35,120
up €35,120 (+722%), from €4,867 to €39,987
- Depreciation +€22,509
up €22,509 (+47.0%), from €47,848 to €70,357
- Other operating charges +€6,334
up €6,334 (+75.4%), from €8,400 to €14,734
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 | €998,064 | €1,214,910 | +€216,846 | +21.7% |
| Fixed assets | 21/28 | €710,305 | €868,272 | +€157,967 | +22.2% |
| Intangible fixed assets | 21 | €0 | €190,977 | +€190,977 | |
| Tangible fixed assets | 22/27 | €709,500 | €676,491 | -€33,009 | -4.7% |
| Land and buildings | 22 | €635,488 | €609,151 | -€26,337 | -4.1% |
| Plant, machinery and equipment | 23 | €33,444 | €27,436 | -€6,008 | -18.0% |
| Furniture and vehicles | 24 | €40,568 | €39,904 | -€664 | -1.6% |
| Financial fixed assets | 28 | €805 | €805 | = | 0.0% |
| Current assets | 29/58 | €287,759 | €346,638 | +€58,879 | +20.5% |
| Amounts receivable within one year | 40/41 | €215,300 | €200,692 | -€14,607 | -6.8% |
| Trade receivables | 40 | €179,158 | €186,189 | +€7,032 | +3.9% |
| Other amounts receivable | 41 | €36,142 | €14,503 | -€21,639 | -59.9% |
| Cash at bank and in hand | 54/58 | €70,807 | €125,979 | +€55,172 | +77.9% |
| Deferred charges and accrued income | 490/1 | €1,653 | €19,967 | +€18,313 | +1,108% |
| Total equity and liabilities | 10/49 | €998,064 | €1,214,910 | +€216,846 | +21.7% |
| Equity | 10/15 | €221,852 | €285,108 | +€63,256 | +28.5% |
| Contributions | 10/11 | €12,093 | €12,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | €209,759 | €273,015 | +€63,256 | +30.2% |
| Amounts payable | 17/49 | €776,212 | €929,802 | +€153,590 | +19.8% |
| Amounts payable after more than one year | 17 | €576,749 | €536,118 | -€40,631 | -7.0% |
| Financial debts | 170/4 | €576,749 | €536,118 | -€40,631 | -7.0% |
| Amounts payable within one year | 42/48 | €177,196 | €393,684 | +€216,488 | +122% |
| Current portion of amounts payable after more than one year | 42 | €39,530 | €40,631 | +€1,100 | +2.8% |
| Trade debts | 44 | €34,411 | €226,657 | +€192,246 | +559% |
| Suppliers | 440/4 | €34,411 | €226,657 | +€192,246 | +559% |
| Taxes, remuneration and social security | 45 | €90,535 | €116,136 | +€25,601 | +28.3% |
| Taxes | 450/3 | €53,378 | €63,859 | +€10,481 | +19.6% |
| Remuneration and social security | 454/9 | €37,157 | €52,277 | +€15,120 | +40.7% |
| Other amounts payable | 47/48 | €12,720 | €10,261 | -€2,460 | -19.3% |
| Accrued charges and deferred income | 492/3 | €22,268 | €0 | -€22,268 | -100% |
| Remuneration, social security and pensions | 62 | €229,215 | €354,504 | +€125,288 | +54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,848 | €70,357 | +€22,509 | +47.0% |
| Other operating charges | 640/8 | €8,400 | €14,734 | +€6,334 | +75.4% |
| Non-recurring operating charges | 66A | €3,059 | €8,261 | +€5,202 | +170% |
| Gross operating margin | 9900 | €377,262 | €601,243 | +€223,981 | +59.4% |
| Operating profit (loss) | 9901 | €88,740 | €153,387 | +€64,647 | +72.9% |
| Financial income | 75/76B | €651 | €2,703 | +€2,051 | +315% |
| Recurring financial income | 75 | €651 | €2,703 | +€2,051 | +315% |
| Financial charges | 65/66B | €18,334 | €19,436 | +€1,102 | +6.0% |
| Recurring financial charges | 65 | €18,334 | €19,436 | +€1,102 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €71,057 | €136,654 | +€65,597 | +92.3% |
| Income taxes | 67/77 | €4,867 | €39,987 | +€35,120 | +722% |
| Profit (loss) for the period | 9904 | €66,190 | €96,667 | +€30,477 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,190 | €96,667 | +€30,477 | +46.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.