COMPTAWIN: 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.
COMPTAWIN
Largest movements
- Receivables within one year -€4,981
down €4,981 (-9.9%), from €50,263 to €45,282
of which Other amounts receivable: -€9,868
- Tangible fixed assets -€3,036
down €3,036 (-17.5%), from €17,308 to €14,272
of which Plant, machinery and equipment: -€1,594
- Cash +€2,907
up €2,907 (+66.2%), from €4,388 to €7,295
mainly Net result for the year (+€26,202) and Receivables within one year (+€4,981)
- Profit (loss) carried forward +€13,402
up €13,402 (+51.8%), from €25,881 to €39,282
- Trade debts -€10,294
down €10,294 (-95.1%), from €10,824 to €530
- Other debts -€8,868
down €8,868 (-37.0%), from €24,000 to €15,132
- Tax, wage and social debts +€3,050
up €3,050 (+38.3%), from €7,954 to €11,004
of which Taxes: +€5,705
- Accrued charges and deferred income -€2,400
down €2,400 (-66.7%), from €3,600 to €1,200
- Turnover +€5,116
up €5,116 (+9.2%), from €55,364 to €60,480
- Purchases and services +€2,751
up €2,751 (+11.9%), from €23,114 to €25,864
- Gross operating margin +€2,365
up €2,365 (+7.3%), from €32,251 to €34,615
- Taxes +€2,137
up €2,137 (+80.5%), from €2,655 to €4,792
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 | €75,559 | €70,448 | -€5,111 | -6.8% |
| Fixed assets | 21/28 | €20,908 | €17,872 | -€3,036 | -14.5% |
| Tangible fixed assets | 22/27 | €17,308 | €14,272 | -€3,036 | -17.5% |
| Plant, machinery and equipment | 23 | €13,431 | €11,837 | -€1,594 | -11.9% |
| Furniture and vehicles | 24 | €3,876 | €2,435 | -€1,442 | -37.2% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €54,651 | €52,577 | -€2,074 | -3.8% |
| Amounts receivable within one year | 40/41 | €50,263 | €45,282 | -€4,981 | -9.9% |
| Trade receivables | 40 | €40,395 | €45,282 | +€4,887 | +12.1% |
| Other amounts receivable | 41 | €9,868 | - | -€9,868 | |
| Cash at bank and in hand | 54/58 | €4,388 | €7,295 | +€2,907 | +66.2% |
| Total equity and liabilities | 10/49 | €75,559 | €70,448 | -€5,111 | -6.8% |
| Equity | 10/15 | €29,181 | €42,582 | +€13,402 | +45.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,881 | €39,282 | +€13,402 | +51.8% |
| Amounts payable | 17/49 | €46,378 | €27,866 | -€18,512 | -39.9% |
| Amounts payable within one year | 42/48 | €42,778 | €26,666 | -€16,112 | -37.7% |
| Trade debts | 44 | €10,824 | €530 | -€10,294 | -95.1% |
| Suppliers | 440/4 | €10,824 | €530 | -€10,294 | -95.1% |
| Taxes, remuneration and social security | 45 | €7,954 | €11,004 | +€3,050 | +38.3% |
| Taxes | 450/3 | €5,299 | €11,004 | +€5,705 | +107.7% |
| Remuneration and social security | 454/9 | €2,655 | - | -€2,655 | |
| Other amounts payable | 47/48 | €24,000 | €15,132 | -€8,868 | -37.0% |
| Accrued charges and deferred income | 492/3 | €3,600 | €1,200 | -€2,400 | -66.7% |
| Turnover | 70 | €55,364 | €60,480 | +€5,116 | +9.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,114 | €25,864 | +€2,751 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,246 | €3,351 | +€105 | +3.2% |
| Other operating charges | 640/8 | €422 | €185 | -€237 | -56.2% |
| Gross operating margin | 9900 | €32,251 | €34,615 | +€2,365 | +7.3% |
| Operating profit (loss) | 9901 | €28,582 | €31,080 | +€2,497 | +8.7% |
| Financial income | 75/76B | €3 | €78 | +€74 | +2127.2% |
| Recurring financial income | 75 | €3 | €78 | +€74 | +2127.2% |
| Financial charges | 65/66B | €219 | €163 | -€56 | -25.5% |
| Recurring financial charges | 65 | €219 | €163 | -€56 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €28,367 | €30,994 | +€2,627 | +9.3% |
| Income taxes | 67/77 | €2,655 | €4,792 | +€2,137 | +80.5% |
| Profit (loss) for the period | 9904 | €25,711 | €26,202 | +€490 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,711 | €26,202 | +€490 | +1.9% |
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 4 October 2026 via checked.be.