COMPTAPVA: 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.
COMPTAPVA
Largest movements
- Cash -€13,526
down €13,526 (-67.3%), from €20,109 to €6,583
mainly Net result for the year (-€26,379) and Debts after one year (-€7,561)
- Receivables within one year -€2,285
down €2,285 (-60.2%), from €3,792 to €1,508
- Tangible fixed assets -€2,037
down €2,037 (-3.9%), from €51,637 to €49,600
of which Land and buildings: -€2,270
- Profit (loss) carried forward -€26,379
down €26,379, from €25,085 to -€1,293
- Other debts +€24,559
up €24,559 (+74670.9%), from €33 to €24,592
- Debts after one year -€7,561
down €7,561 (-38.4%), from €19,673 to €12,112
- Contributions -€6,000
no longer reported in 2025 (was €6,000)
- Tax, wage and social debts -€3,298
down €3,298 (-18.3%), from €17,998 to €14,701
- Financial charges +€29,234
up €29,234 (+65.0%), from €44,942 to €74,176
- Purchases and services +€6,805
up €6,805 (+4.7%), from €145,008 to €151,813
- Gross operating margin -€3,851
down €3,851 (-6.7%), from €57,397 to €53,546
- Turnover -€3,574
down €3,574 (-2.0%), from €175,132 to €171,557
- Taxes -€1,864
down €1,864 (-89.7%), from €2,079 to €215
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 | €77,413 | €59,543 | -€17,870 | -23.1% |
| Fixed assets | 21/28 | €52,137 | €50,100 | -€2,037 | -3.9% |
| Tangible fixed assets | 22/27 | €51,637 | €49,600 | -€2,037 | -3.9% |
| Land and buildings | 22 | €37,461 | €35,190 | -€2,270 | -6.1% |
| Plant, machinery and equipment | 23 | €1,844 | €1,311 | -€533 | -28.9% |
| Furniture and vehicles | 24 | €12,332 | €13,098 | +€766 | +6.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €25,276 | €9,444 | -€15,832 | -62.6% |
| Amounts receivable within one year | 40/41 | €3,792 | €1,508 | -€2,285 | -60.2% |
| Trade receivables | 40 | €3,792 | €1,508 | -€2,285 | -60.2% |
| Cash at bank and in hand | 54/58 | €20,109 | €6,583 | -€13,526 | -67.3% |
| Deferred charges and accrued income | 490/1 | €1,375 | €1,354 | -€21 | -1.5% |
| Total equity and liabilities | 10/49 | €77,413 | €59,543 | -€17,870 | -23.1% |
| Equity | 10/15 | €31,085 | -€1,293 | -€32,379 | |
| Contributions | 10/11 | €6,000 | - | -€6,000 | |
| Outside capital | 11 | €6,000 | - | -€6,000 | |
| Other | 1109/19 | €6,000 | - | -€6,000 | |
| Profit (loss) carried forward | 14 | €25,085 | -€1,293 | -€26,379 | |
| Amounts payable | 17/49 | €46,327 | €60,836 | +€14,509 | +31.3% |
| Amounts payable after more than one year | 17 | €19,673 | €12,112 | -€7,561 | -38.4% |
| Financial debts | 170/4 | €19,673 | €12,112 | -€7,561 | -38.4% |
| Amounts payable within one year | 42/48 | €26,654 | €48,725 | +€22,070 | +82.8% |
| Current portion of amounts payable after more than one year | 42 | €7,388 | €7,561 | +€173 | +2.3% |
| Trade debts | 44 | €1,235 | €1,870 | +€635 | +51.4% |
| Suppliers | 440/4 | €1,235 | €1,870 | +€635 | +51.4% |
| Taxes, remuneration and social security | 45 | €17,998 | €14,701 | -€3,298 | -18.3% |
| Taxes | 450/3 | €17,998 | €14,701 | -€3,298 | -18.3% |
| Other amounts payable | 47/48 | €33 | €24,592 | +€24,559 | +74670.9% |
| Turnover | 70 | €175,132 | €171,557 | -€3,574 | -2.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €145,008 | €151,813 | +€6,805 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,926 | €3,141 | +€215 | +7.3% |
| Other operating charges | 640/8 | €1,664 | €2,869 | +€1,205 | +72.5% |
| Non-recurring operating charges | 66A | €118 | - | -€118 | |
| Gross operating margin | 9900 | €57,397 | €53,546 | -€3,851 | -6.7% |
| Operating profit (loss) | 9901 | €52,689 | €47,536 | -€5,153 | -9.8% |
| Financial income | 75/76B | €16 | €477 | +€461 | +2861.9% |
| Recurring financial income | 75 | €16 | €477 | +€461 | +2861.9% |
| Financial charges | 65/66B | €44,942 | €74,176 | +€29,234 | +65.0% |
| Recurring financial charges | 65 | €44,942 | €74,176 | +€29,234 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | €7,763 | -€26,163 | -€33,926 | |
| Income taxes | 67/77 | €2,079 | €215 | -€1,864 | -89.7% |
| Profit (loss) for the period | 9904 | €5,684 | -€26,379 | -€32,062 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,684 | -€26,379 | -€32,062 |
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 1 October 2026 via checked.be.