COMPTAPAC: 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.
COMPTAPAC
Largest movements
- Tangible fixed assets -€15,419
down €15,419 (-29.3%), from €52,682 to €37,264
- Cash +€2,266
up €2,266 (+4.2%), from €54,415 to €56,681
mainly Depreciation (+€15,586) and Other debts (+€5,928)
- Receivables within one year +€1,868
up €1,868 (+12.4%), from €15,075 to €16,943
of which Trade receivables: +€5,617
- Profit (loss) carried forward -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Other debts +€5,928
up €5,928 (+61.4%), from €9,653 to €15,581
- Tax, wage and social debts -€5,047
down €5,047 (-51.6%), from €9,778 to €4,731
of which Remuneration and social security: -€3,161
- Accrued charges and deferred income -€2,500
down €2,500 (-55.6%), from €4,500 to €2,000
- Gross operating margin -€36,340
down €36,340 (-35.0%), from €103,807 to €67,467
- Staff costs -€10,037
down €10,037 (-19.8%), from €50,702 to €40,666
- Taxes -€6,693
down €6,693 (-59.1%), from €11,316 to €4,623
- Depreciation +€1,551
up €1,551 (+11.1%), from €14,035 to €15,586
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 | €122,479 | €110,963 | -€11,516 | -9.4% |
| Fixed assets | 21/28 | €52,876 | €37,289 | -€15,587 | -29.5% |
| Intangible fixed assets | 21 | €168 | €0 | -€168 | -100.0% |
| Tangible fixed assets | 22/27 | €52,682 | €37,264 | -€15,419 | -29.3% |
| Furniture and vehicles | 24 | €52,682 | €37,264 | -€15,419 | -29.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €69,603 | €73,674 | +€4,071 | +5.8% |
| Amounts receivable within one year | 40/41 | €15,075 | €16,943 | +€1,868 | +12.4% |
| Trade receivables | 40 | €11,326 | €16,943 | +€5,617 | +49.6% |
| Other amounts receivable | 41 | €3,749 | €0 | -€3,749 | -100.0% |
| Cash at bank and in hand | 54/58 | €54,415 | €56,681 | +€2,266 | +4.2% |
| Deferred charges and accrued income | 490/1 | €114 | €50 | -€64 | -56.2% |
| Total equity and liabilities | 10/49 | €122,479 | €110,963 | -€11,516 | -9.4% |
| Equity | 10/15 | €98,275 | €88,275 | -€10,000 | -10.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €62,815 | €62,815 | = | 0.0% |
| Distributable reserves | 133 | €62,815 | €62,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Amounts payable | 17/49 | €24,204 | €22,688 | -€1,516 | -6.3% |
| Amounts payable within one year | 42/48 | €19,704 | €20,688 | +€984 | +5.0% |
| Trade debts | 44 | €273 | €375 | +€103 | +37.6% |
| Suppliers | 440/4 | €273 | €375 | +€103 | +37.6% |
| Taxes, remuneration and social security | 45 | €9,778 | €4,731 | -€5,047 | -51.6% |
| Taxes | 450/3 | €6,095 | €4,209 | -€1,886 | -30.9% |
| Remuneration and social security | 454/9 | €3,683 | €522 | -€3,161 | -85.8% |
| Other amounts payable | 47/48 | €9,653 | €15,581 | +€5,928 | +61.4% |
| Accrued charges and deferred income | 492/3 | €4,500 | €2,000 | -€2,500 | -55.6% |
| Remuneration, social security and pensions | 62 | €50,702 | €40,666 | -€10,037 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,035 | €15,586 | +€1,551 | +11.1% |
| Other operating charges | 640/8 | €1,224 | €1,257 | +€33 | +2.7% |
| Non-recurring operating charges | 66A | - | €1 | +€1 | |
| Gross operating margin | 9900 | €103,807 | €67,467 | -€36,340 | -35.0% |
| Operating profit (loss) | 9901 | €37,846 | €9,957 | -€27,889 | -73.7% |
| Financial income | 75/76B | €1,220 | €362 | -€858 | -70.3% |
| Recurring financial income | 75 | €1,220 | €362 | -€858 | -70.3% |
| Financial charges | 65/66B | €128 | €116 | -€12 | -9.8% |
| Recurring financial charges | 65 | €128 | €116 | -€12 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €38,938 | €10,204 | -€28,734 | -73.8% |
| Income taxes | 67/77 | €11,316 | €4,623 | -€6,693 | -59.1% |
| Profit (loss) for the period | 9904 | €27,622 | €5,581 | -€22,040 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,622 | €5,581 | -€22,040 | -79.8% |
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 28 September 2026 via checked.be.