COMPTASYS SD: 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.
COMPTASYS SD
Largest movements
- Cash -€12,001
down €12,001 (-35.6%), from €33,703 to €21,702
mainly Trade debts (-€18,156) and Investment in fixed assets (net) (-€5,650)
- Receivables within one year -€5,532
down €5,532 (-24.5%), from €22,611 to €17,079
of which Trade receivables: -€9,881
- Tangible fixed assets +€2,504
up €2,504 (+35.0%), from €7,143 to €9,647
of which Land and buildings: +€2,306
- Trade debts -€18,156
down €18,156 (-92.1%), from €19,723 to €1,567
- Reserves +€8,000
up €8,000 (+67.5%), from €11,860 to €19,860
of which Tax-exempt reserves: +€8,000
- Other debts -€4,761
no longer reported in 2024 (was €4,761)
- Tax, wage and social debts -€717
down €717 (-6.2%), from €11,508 to €10,791
- Gross operating margin -€3,382
down €3,382 (-16.8%), from €20,098 to €16,715
- Taxes -€1,362
down €1,362 (-27.0%), from €5,054 to €3,692
- Other operating charges +€603
up €603 (+124.1%), from €486 to €1,089
- Financial charges -€205
down €205 (-52.7%), from €390 to €185
of which Financial charges: -€112
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,458 | €48,428 | -€15,029 | -23.7% |
| Fixed assets | 21/28 | €7,143 | €9,647 | +€2,504 | +35.0% |
| Tangible fixed assets | 22/27 | €7,143 | €9,647 | +€2,504 | +35.0% |
| Land and buildings | 22 | - | €2,306 | +€2,306 | |
| Plant, machinery and equipment | 23 | €4,982 | €5,628 | +€646 | +13.0% |
| Furniture and vehicles | 24 | €2,162 | €1,712 | -€449 | -20.8% |
| Current assets | 29/58 | €56,314 | €38,782 | -€17,533 | -31.1% |
| Amounts receivable within one year | 40/41 | €22,611 | €17,079 | -€5,532 | -24.5% |
| Trade receivables | 40 | €17,847 | €7,965 | -€9,881 | -55.4% |
| Other amounts receivable | 41 | €4,765 | €9,114 | +€4,349 | +91.3% |
| Cash at bank and in hand | 54/58 | €33,703 | €21,702 | -€12,001 | -35.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €63,458 | €48,428 | -€15,029 | -23.7% |
| Equity | 10/15 | €27,465 | €36,070 | +€8,605 | +31.3% |
| Contributions | 10/11 | €7,600 | €7,600 | = | 0.0% |
| Outside capital | 11 | €7,600 | €7,600 | = | 0.0% |
| Share premium | 1100/10 | €7,600 | €7,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €19,860 | +€8,000 | +67.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €18,000 | +€8,000 | +80.0% |
| Profit (loss) carried forward | 14 | €8,005 | €8,610 | +€605 | +7.6% |
| Amounts payable | 17/49 | €35,992 | €12,359 | -€23,634 | -65.7% |
| Amounts payable within one year | 42/48 | €35,992 | €12,359 | -€23,634 | -65.7% |
| Trade debts | 44 | €19,723 | €1,567 | -€18,156 | -92.1% |
| Suppliers | 440/4 | €19,723 | €1,567 | -€18,156 | -92.1% |
| Taxes, remuneration and social security | 45 | €11,508 | €10,791 | -€717 | -6.2% |
| Taxes | 450/3 | €11,508 | €10,791 | -€717 | -6.2% |
| Other amounts payable | 47/48 | €4,761 | - | -€4,761 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,080 | €3,146 | +€66 | +2.2% |
| Other operating charges | 640/8 | €486 | €1,089 | +€603 | +124.1% |
| Gross operating margin | 9900 | €20,098 | €16,715 | -€3,382 | -16.8% |
| Operating profit (loss) | 9901 | €16,531 | €12,480 | -€4,051 | -24.5% |
| Financial income | 75/76B | €6 | €1 | -€5 | -89.1% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -89.1% |
| Financial charges | 65/66B | €390 | €185 | -€205 | -52.7% |
| Recurring financial charges | 65 | €297 | €185 | -€112 | -37.8% |
| Non-recurring financial charges | 66B | €93 | - | -€93 | |
| Profit (loss) for the period before taxes | 9903 | €16,147 | €12,296 | -€3,851 | -23.9% |
| Income taxes | 67/77 | €5,054 | €3,692 | -€1,362 | -27.0% |
| Profit (loss) for the period | 9904 | €11,093 | €8,605 | -€2,489 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,093 | €8,605 | -€2,489 | -22.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.