COMPTAPLUS.CG: 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.
COMPTAPLUS.CG
Largest movements
- Receivables after one year +€8,017
up €8,017 (+3.2%), from €250,713 to €258,730
- Receivables within one year +€3,794
up €3,794 (+16.0%), from €23,739 to €27,533
of which Other amounts receivable: +€3,087
- Reserves +€20,000
up €20,000 (+20.9%), from €95,805 to €115,805
of which Distributable reserves: +€20,000
- Tax, wage and social debts +€7,196
up €7,196 (+31.5%), from €22,866 to €30,062
- Short-term financial debts -€6,155
down €6,155 (-12.8%), from €48,269 to €42,115
- Debts after one year -€5,567
down €5,567 (-92.0%), from €6,050 to €483
- Turnover +€3,323
up €3,323 (+7.8%), from €42,742 to €46,065
- Purchases and services +€2,022
up €2,022 (+10.7%), from €18,887 to €20,909
- Gross operating margin +€1,301
up €1,301 (+5.4%), from €24,035 to €25,336
- Taxes -€575
down €575 (-6.5%), from €8,831 to €8,256
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 | €280,890 | €293,962 | +€13,072 | +4.7% |
| Current assets | 29/58 | €280,890 | €293,962 | +€13,072 | +4.7% |
| Amounts receivable after more than one year | 29 | €250,713 | €258,730 | +€8,017 | +3.2% |
| Other amounts receivable | 291 | €250,713 | €258,730 | +€8,017 | +3.2% |
| Amounts receivable within one year | 40/41 | €23,739 | €27,533 | +€3,794 | +16.0% |
| Trade receivables | 40 | €5,776 | €6,482 | +€706 | +12.2% |
| Other amounts receivable | 41 | €17,964 | €21,051 | +€3,087 | +17.2% |
| Cash at bank and in hand | 54/58 | €5,501 | €5,501 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €937 | €2,199 | +€1,262 | +135% |
| Total equity and liabilities | 10/49 | €280,890 | €293,962 | +€13,072 | +4.7% |
| Equity | 10/15 | €166,300 | €186,165 | +€19,865 | +11.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €95,805 | €115,805 | +€20,000 | +20.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €93,950 | €113,950 | +€20,000 | +21.3% |
| Profit (loss) carried forward | 14 | €51,945 | €51,810 | -€135 | -0.3% |
| Amounts payable | 17/49 | €114,590 | €107,797 | -€6,792 | -5.9% |
| Amounts payable after more than one year | 17 | €6,050 | €483 | -€5,567 | -92.0% |
| Financial debts | 170/4 | €6,050 | €483 | -€5,567 | -92.0% |
| Amounts payable within one year | 42/48 | €107,537 | €106,387 | -€1,150 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €7,344 | €5,567 | -€1,777 | -24.2% |
| Financial debts | 43 | €48,269 | €42,115 | -€6,155 | -12.8% |
| Credit institutions | 430/8 | €48,269 | €42,115 | -€6,155 | -12.8% |
| Trade debts | 44 | €1,058 | €644 | -€414 | -39.1% |
| Suppliers | 440/4 | €1,058 | €644 | -€414 | -39.1% |
| Taxes, remuneration and social security | 45 | €22,866 | €30,062 | +€7,196 | +31.5% |
| Taxes | 450/3 | €22,866 | €30,062 | +€7,196 | +31.5% |
| Other amounts payable | 47/48 | €28,000 | €28,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,003 | €927 | -€76 | -7.6% |
| Turnover | 70 | €42,742 | €46,065 | +€3,323 | +7.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,887 | €20,909 | +€2,022 | +10.7% |
| Gross operating margin | 9900 | €24,035 | €25,336 | +€1,301 | +5.4% |
| Operating profit (loss) | 9901 | €24,035 | €25,336 | +€1,301 | +5.4% |
| Financial income | 75/76B | €8,718 | €9,074 | +€356 | +4.1% |
| Recurring financial income | 75 | €8,718 | €9,074 | +€356 | +4.1% |
| Financial charges | 65/66B | €6,270 | €6,290 | +€21 | +0.3% |
| Recurring financial charges | 65 | €6,270 | €4,829 | -€1,441 | -23.0% |
| Non-recurring financial charges | 66B | - | €1,461 | +€1,461 | |
| Profit (loss) for the period before taxes | 9903 | €26,484 | €28,120 | +€1,637 | +6.2% |
| Income taxes | 67/77 | €8,831 | €8,256 | -€575 | -6.5% |
| Profit (loss) for the period | 9904 | €17,653 | €19,865 | +€2,212 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,653 | €19,865 | +€2,212 | +12.5% |
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 14 October 2026 via checked.be.