COMPTAMATIQUE: 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.
COMPTAMATIQUE
Largest movements
- Receivables within one year -€116,851
down €116,851 (-27.8%), from €420,193 to €303,342
of which Trade receivables: -€116,766
- Tangible fixed assets +€77,076
up €77,076 (+27.4%), from €281,221 to €358,297
of which Furniture and vehicles: +€90,719
- Trade debts -€85,859
down €85,859 (-28.8%), from €297,620 to €211,760
- Profit (loss) carried forward +€48,300
up €48,300 (+382.4%), from €12,630 to €60,930
- Other debts -€37,885
down €37,885 (-99.1%), from €38,218 to €333
- Debts after one year +€20,283
up €20,283 (+10.8%), from €187,679 to €207,962
- Short-term financial debts +€8,656
up €8,656 (+173.1%), from €5,000 to €13,656
- Gross operating margin +€71,456
up €71,456 (+97.9%), from €73,011 to €144,467
- Taxes +€15,013
up €15,013 (+298.1%), from €5,037 to €20,049
- Depreciation +€12,316
up €12,316 (+87.0%), from €14,163 to €26,479
- Other operating charges +€6,609
up €6,609 (+261.3%), from €2,529 to €9,138
- Financial charges -€4,678
down €4,678 (-42.0%), from €11,130 to €6,451
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 | €814,363 | €774,761 | -€39,602 | -4.9% |
| Fixed assets | 21/28 | €393,306 | €470,382 | +€77,076 | +19.6% |
| Tangible fixed assets | 22/27 | €281,221 | €358,297 | +€77,076 | +27.4% |
| Land and buildings | 22 | €236,570 | €229,603 | -€6,967 | -2.9% |
| Plant, machinery and equipment | 23 | €10,531 | €8,973 | -€1,558 | -14.8% |
| Furniture and vehicles | 24 | - | €90,719 | +€90,719 | |
| Other tangible fixed assets | 26 | €34,120 | €29,002 | -€5,118 | -15.0% |
| Financial fixed assets | 28 | €112,085 | €112,085 | = | 0.0% |
| Current assets | 29/58 | €421,057 | €304,379 | -€116,678 | -27.7% |
| Amounts receivable within one year | 40/41 | €420,193 | €303,342 | -€116,851 | -27.8% |
| Trade receivables | 40 | €417,709 | €300,944 | -€116,766 | -28.0% |
| Other amounts receivable | 41 | €2,484 | €2,399 | -€85 | -3.4% |
| Cash at bank and in hand | 54/58 | €864 | €1,037 | +€173 | +20.1% |
| Total equity and liabilities | 10/49 | €814,363 | €774,761 | -€39,602 | -4.9% |
| Equity | 10/15 | €218,225 | €266,525 | +€48,300 | +22.1% |
| Contributions | 10/11 | €117,592 | €117,592 | = | 0.0% |
| Capital | 10 | €117,592 | €117,592 | = | 0.0% |
| Issued capital | 100 | €117,592 | €117,592 | = | 0.0% |
| Reserves | 13 | €88,003 | €88,003 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,389 | €15,389 | = | 0.0% |
| Legal reserve | 130 | €15,389 | €15,389 | = | 0.0% |
| Distributable reserves | 133 | €72,614 | €72,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,630 | €60,930 | +€48,300 | +382.4% |
| Amounts payable | 17/49 | €596,138 | €508,236 | -€87,902 | -14.7% |
| Amounts payable after more than one year | 17 | €187,679 | €207,962 | +€20,283 | +10.8% |
| Financial debts | 170/4 | €187,679 | €207,962 | +€20,283 | +10.8% |
| Amounts payable within one year | 42/48 | €408,458 | €300,274 | -€108,185 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €37,406 | €40,626 | +€3,220 | +8.6% |
| Financial debts | 43 | €5,000 | €13,656 | +€8,656 | +173.1% |
| Credit institutions | 430/8 | €5,000 | €13,656 | +€8,656 | +173.1% |
| Trade debts | 44 | €297,620 | €211,760 | -€85,859 | -28.8% |
| Suppliers | 440/4 | €297,620 | €211,760 | -€85,859 | -28.8% |
| Taxes, remuneration and social security | 45 | €30,215 | €33,897 | +€3,683 | +12.2% |
| Taxes | 450/3 | €5,920 | €12,394 | +€6,474 | +109.3% |
| Remuneration and social security | 454/9 | €24,294 | €21,503 | -€2,791 | -11.5% |
| Other amounts payable | 47/48 | €38,218 | €333 | -€37,885 | -99.1% |
| Remuneration, social security and pensions | 62 | €34,065 | €34,053 | -€12 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,163 | €26,479 | +€12,316 | +87.0% |
| Other operating charges | 640/8 | €2,529 | €9,138 | +€6,609 | +261.3% |
| Gross operating margin | 9900 | €73,011 | €144,467 | +€71,456 | +97.9% |
| Operating profit (loss) | 9901 | €22,254 | €74,797 | +€52,543 | +236.1% |
| Financial income | 75/76B | €0 | €3 | +€3 | +16950.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +16950.0% |
| Financial charges | 65/66B | €11,130 | €6,451 | -€4,678 | -42.0% |
| Recurring financial charges | 65 | €11,130 | €6,451 | -€4,678 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €11,125 | €68,349 | +€57,225 | +514.4% |
| Income taxes | 67/77 | €5,037 | €20,049 | +€15,013 | +298.1% |
| Profit (loss) for the period | 9904 | €6,088 | €48,300 | +€42,212 | +693.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,088 | €48,300 | +€42,212 | +693.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.