COMPTASSISTANCE: 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.
COMPTASSISTANCE
Largest movements
- Tangible fixed assets -€45,934
down €45,934 (-5.0%), from €927,549 to €881,615
of which Land and buildings: -€30,951
- Cash +€9,913
up €9,913 (+22.5%), from €43,986 to €53,900
mainly Depreciation (+€53,757) and Net result for the year (+€11,524)
- Debts after one year -€52,727
down €52,727 (-14.1%), from €372,782 to €320,054
of which Financial debts: -€36,196
- Profit (loss) carried forward +€12,767
up €12,767 (+2.5%), from €513,902 to €526,668
- Depreciation -€29,768
down €29,768 (-35.6%), from €83,525 to €53,757
- Taxes +€4,574
up €4,574 (+3573.1%), from €128 to €4,702
- Financial charges +€3,824
up €3,824 (+36.7%), from €10,410 to €14,235
- Other operating charges -€2,101
down €2,101 (-16.7%), from €12,560 to €10,459
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 | €986,315 | €951,296 | -€35,019 | -3.6% |
| Fixed assets | 21/28 | €927,549 | €881,615 | -€45,934 | -5.0% |
| Tangible fixed assets | 22/27 | €927,549 | €881,615 | -€45,934 | -5.0% |
| Land and buildings | 22 | €852,278 | €821,327 | -€30,951 | -3.6% |
| Plant, machinery and equipment | 23 | €50,068 | €40,310 | -€9,758 | -19.5% |
| Furniture and vehicles | 24 | €25,203 | €19,978 | -€5,225 | -20.7% |
| Current assets | 29/58 | €58,766 | €69,681 | +€10,915 | +18.6% |
| Amounts receivable within one year | 40/41 | €12,123 | €13,081 | +€958 | +7.9% |
| Trade receivables | 40 | €7,909 | €7,971 | +€61 | +0.8% |
| Other amounts receivable | 41 | €4,214 | €5,110 | +€896 | +21.3% |
| Cash at bank and in hand | 54/58 | €43,986 | €53,900 | +€9,913 | +22.5% |
| Deferred charges and accrued income | 490/1 | €2,657 | €2,700 | +€44 | +1.6% |
| Total equity and liabilities | 10/49 | €986,315 | €951,296 | -€35,019 | -3.6% |
| Equity | 10/15 | €551,871 | €563,396 | +€11,524 | +2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €19,378 | €18,135 | -€1,242 | -6.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,518 | €16,276 | -€1,242 | -7.1% |
| Profit (loss) carried forward | 14 | €513,902 | €526,668 | +€12,767 | +2.5% |
| Provisions and deferred taxes | 16 | €6,483 | €5,856 | -€627 | -9.7% |
| Deferred taxes | 168 | €6,483 | €5,856 | -€627 | -9.7% |
| Amounts payable | 17/49 | €427,961 | €382,044 | -€45,916 | -10.7% |
| Amounts payable after more than one year | 17 | €372,782 | €320,054 | -€52,727 | -14.1% |
| Financial debts | 170/4 | €254,173 | €217,977 | -€36,196 | -14.2% |
| Other amounts payable | 178/9 | €118,609 | €102,077 | -€16,531 | -13.9% |
| Amounts payable within one year | 42/48 | €40,964 | €38,577 | -€2,387 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €35,565 | €36,196 | +€631 | +1.8% |
| Trade debts | 44 | - | €58 | +€58 | |
| Suppliers | 440/4 | - | €58 | +€58 | |
| Taxes, remuneration and social security | 45 | €5,399 | €2,323 | -€3,076 | -57.0% |
| Taxes | 450/3 | €5,399 | €2,323 | -€3,076 | -57.0% |
| Accrued charges and deferred income | 492/3 | €14,215 | €23,413 | +€9,198 | +64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,525 | €53,757 | -€29,768 | -35.6% |
| Other operating charges | 640/8 | €12,560 | €10,459 | -€2,101 | -16.7% |
| Gross operating margin | 9900 | €93,856 | €93,953 | +€98 | +0.1% |
| Operating profit (loss) | 9901 | -€2,229 | €29,737 | +€31,966 | |
| Financial income | 75/76B | €1 | €96 | +€95 | +9543.0% |
| Recurring financial income | 75 | €1 | €96 | +€95 | +9543.0% |
| Financial charges | 65/66B | €10,410 | €14,235 | +€3,824 | +36.7% |
| Recurring financial charges | 65 | €10,410 | €14,235 | +€3,824 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,639 | €15,598 | +€28,237 | |
| Transfer from deferred taxes | 780 | €627 | €627 | = | 0.0% |
| Income taxes | 67/77 | €128 | €4,702 | +€4,574 | +3573.1% |
| Profit (loss) for the period | 9904 | -€12,139 | €11,524 | +€23,664 | |
| Transfer from tax-exempt reserves | 789 | €1,242 | €1,242 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,897 | €12,767 | +€23,664 |
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 2 October 2026 via checked.be.