Comptannexes: 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.
Comptannexes
Largest movements
- Cash +€35,345
up €35,345 (+87.8%), from €40,240 to €75,584
mainly Net result for the year (+€31,527) and Depreciation (+€17,429)
- Tangible fixed assets -€10,140
down €10,140 (-20.6%), from €49,137 to €38,998
of which Furniture and vehicles: -€16,099
- Receivables within one year +€1,365
new in 2025: €1,365
- Profit (loss) carried forward +€31,527
up €31,527 (+60.5%), from €52,111 to €83,638
- Other debts +€6,053
up €6,053 (+149.1%), from €4,061 to €10,114
- Tax, wage and social debts -€5,737
down €5,737 (-46.7%), from €12,273 to €6,535
of which Remuneration and social security: -€6,000
- Debts after one year -€5,593
down €5,593 (-55.2%), from €10,132 to €4,540
- Purchases and services +€13,512
up €13,512 (+32.3%), from €41,866 to €55,378
- Gross operating margin -€10,234
down €10,234 (-13.5%), from €75,858 to €65,624
- Taxes -€3,350
down €3,350 (-19.8%), from €16,946 to €13,596
- Depreciation +€1,208
up €1,208 (+7.4%), from €16,221 to €17,429
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 | €89,377 | €115,946 | +€26,569 | +29.7% |
| Fixed assets | 21/28 | €49,137 | €38,998 | -€10,140 | -20.6% |
| Tangible fixed assets | 22/27 | €49,137 | €38,998 | -€10,140 | -20.6% |
| Plant, machinery and equipment | 23 | €278 | €6,236 | +€5,959 | +2145.0% |
| Furniture and vehicles | 24 | €48,860 | €32,761 | -€16,099 | -32.9% |
| Current assets | 29/58 | €40,240 | €76,949 | +€36,709 | +91.2% |
| Amounts receivable within one year | 40/41 | - | €1,365 | +€1,365 | |
| Trade receivables | 40 | - | €1,365 | +€1,365 | |
| Cash at bank and in hand | 54/58 | €40,240 | €75,584 | +€35,345 | +87.8% |
| Total equity and liabilities | 10/49 | €89,377 | €115,946 | +€26,569 | +29.7% |
| Equity | 10/15 | €57,111 | €88,638 | +€31,527 | +55.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,111 | €83,638 | +€31,527 | +60.5% |
| Amounts payable | 17/49 | €32,266 | €27,309 | -€4,958 | -15.4% |
| Amounts payable after more than one year | 17 | €10,132 | €4,540 | -€5,593 | -55.2% |
| Financial debts | 170/4 | €10,132 | €4,540 | -€5,593 | -55.2% |
| Amounts payable within one year | 42/48 | €22,134 | €22,769 | +€635 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €5,328 | €5,593 | +€265 | +5.0% |
| Trade debts | 44 | €472 | €327 | -€146 | -30.8% |
| Suppliers | 440/4 | €472 | €327 | -€146 | -30.8% |
| Advances received on contracts in progress | 46 | - | €200 | +€200 | |
| Taxes, remuneration and social security | 45 | €12,273 | €6,535 | -€5,737 | -46.7% |
| Taxes | 450/3 | €6,273 | €6,535 | +€263 | +4.2% |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Other amounts payable | 47/48 | €4,061 | €10,114 | +€6,053 | +149.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,866 | €55,378 | +€13,512 | +32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,221 | €17,429 | +€1,208 | +7.4% |
| Other operating charges | 640/8 | €2,718 | €2,094 | -€624 | -23.0% |
| Non-recurring operating charges | 66A | - | €550 | +€550 | |
| Gross operating margin | 9900 | €75,858 | €65,624 | -€10,234 | -13.5% |
| Operating profit (loss) | 9901 | €56,919 | €45,551 | -€11,368 | -20.0% |
| Financial income | 75/76B | €332 | €457 | +€125 | +37.5% |
| Recurring financial income | 75 | €332 | €457 | +€125 | +37.5% |
| Financial charges | 65/66B | €1,124 | €885 | -€239 | -21.3% |
| Recurring financial charges | 65 | €1,124 | €885 | -€239 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €56,127 | €45,123 | -€11,004 | -19.6% |
| Income taxes | 67/77 | €16,946 | €13,596 | -€3,350 | -19.8% |
| Profit (loss) for the period | 9904 | €39,181 | €31,527 | -€7,654 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,181 | €31,527 | -€7,654 | -19.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.