ComptaSim: 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.
ComptaSim
Largest movements
- Receivables within one year -€12,535
down €12,535 (-32.8%), from €38,195 to €25,660
of which Other amounts receivable: -€15,635
- Tangible fixed assets -€5,288
down €5,288 (-10.5%), from €50,559 to €45,271
of which Land and buildings: -€4,080
- Cash +€3,009
up €3,009 (+713.8%), from €422 to €3,431
mainly Net result for the year (+€23,675) and Receivables within one year (+€12,535)
- Debts after one year -€6,529
down €6,529 (-21.0%), from €31,098 to €24,569
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Tax, wage and social debts -€4,093
down €4,093 (-15.9%), from €25,682 to €21,589
- Gross operating margin +€8,278
up €8,278 (+22.6%), from €36,608 to €44,886
- Financial income -€4,568
no longer reported in 2025 (was €4,568)
- Taxes +€1,401
up €1,401 (+12.3%), from €11,360 to €12,761
- Financial charges -€1,026
down €1,026 (-41.0%), from €2,499 to €1,473
- Depreciation +€990
up €990 (+23.0%), from €4,298 to €5,288
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 | €90,182 | €75,412 | -€14,770 | -16.4% |
| Fixed assets | 21/28 | €50,559 | €45,271 | -€5,288 | -10.5% |
| Tangible fixed assets | 22/27 | €50,559 | €45,271 | -€5,288 | -10.5% |
| Land and buildings | 22 | €44,880 | €40,800 | -€4,080 | -9.1% |
| Furniture and vehicles | 24 | €5,311 | €4,231 | -€1,080 | -20.3% |
| Other tangible fixed assets | 26 | €369 | €240 | -€128 | -34.7% |
| Current assets | 29/58 | €39,623 | €30,141 | -€9,482 | -23.9% |
| Amounts receivable within one year | 40/41 | €38,195 | €25,660 | -€12,535 | -32.8% |
| Trade receivables | 40 | €8,836 | €11,936 | +€3,100 | +35.1% |
| Other amounts receivable | 41 | €29,360 | €13,725 | -€15,635 | -53.3% |
| Cash at bank and in hand | 54/58 | €422 | €3,431 | +€3,009 | +713.8% |
| Deferred charges and accrued income | 490/1 | €1,006 | €1,050 | +€44 | +4.4% |
| Total equity and liabilities | 10/49 | €90,182 | €75,412 | -€14,770 | -16.4% |
| Equity | 10/15 | €19,642 | €19,642 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,042 | €1,042 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,042 | €1,042 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,042 | €1,042 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €70,540 | €55,770 | -€14,770 | -20.9% |
| Amounts payable after more than one year | 17 | €31,098 | €24,569 | -€6,529 | -21.0% |
| Financial debts | 170/4 | €31,098 | €24,569 | -€6,529 | -21.0% |
| Amounts payable within one year | 42/48 | €39,442 | €31,201 | -€8,241 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €6,332 | €6,529 | +€196 | +3.1% |
| Trade debts | 44 | €2,428 | €3,083 | +€655 | +27.0% |
| Suppliers | 440/4 | €2,428 | €3,083 | +€655 | +27.0% |
| Taxes, remuneration and social security | 45 | €25,682 | €21,589 | -€4,093 | -15.9% |
| Taxes | 450/3 | €25,682 | €21,589 | -€4,093 | -15.9% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,298 | €5,288 | +€990 | +23.0% |
| Other operating charges | 640/8 | €1,007 | €1,688 | +€682 | +67.7% |
| Gross operating margin | 9900 | €36,608 | €44,886 | +€8,278 | +22.6% |
| Operating profit (loss) | 9901 | €31,303 | €37,909 | +€6,606 | +21.1% |
| Financial income | 75/76B | €4,568 | - | -€4,568 | |
| Recurring financial income | 75 | €4,568 | - | -€4,568 | |
| Financial charges | 65/66B | €2,499 | €1,473 | -€1,026 | -41.0% |
| Recurring financial charges | 65 | €2,499 | €1,473 | -€1,026 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €33,372 | €36,436 | +€3,064 | +9.2% |
| Income taxes | 67/77 | €11,360 | €12,761 | +€1,401 | +12.3% |
| Profit (loss) for the period | 9904 | €22,012 | €23,675 | +€1,663 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,012 | €23,675 | +€1,663 | +7.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.