COMPTE INVEST: what changed
What changed
COMPTE INVEST
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€78,672
2024 · €129,500-€50,828
Equity
€724,759
2024 · €747,203-€22,443
Cash
€42,678
2024 · €140,391-€97,713
Balance sheet total
€3.1m
2024 · €2.8m+€304,035
Largest movements
Assets
- Tangible fixed assets +€449,002
up €449,002 (+17.3%), from €2.6m to €3.0m
of which Land and buildings: +€454,925
- Cash -€97,713
down €97,713 (-69.6%), from €140,391 to €42,678
mainly Investment in fixed assets (net) (-€641,759) and Contributions, distributions and other (-€101,115)
- Receivables within one year -€46,155
down €46,155 (-44.1%), from €104,669 to €58,514
of which Other amounts receivable: -€41,698
Equity and liabilities
- Debts after one year +€206,181
up €206,181 (+11.4%), from €1.8m to €2.0m
of which Financial debts: +€206,592
- Other debts +€78,945
up €78,945 (+89.7%), from €88,000 to €166,945
Income statement
- Depreciation +€80,277
up €80,277 (+71.4%), from €112,481 to €192,757
- Gross operating margin +€46,874
up €46,874 (+13.1%), from €359,136 to €406,010
- Provisions +€22,448
new in 2025: €22,448
- Taxes -€17,359
down €17,359 (-30.5%), from €56,994 to €39,636
- Other operating charges +€10,622
up €10,622 (+105%), from €10,149 to €20,771
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€129,500
Gross operating margin
+€46,874
Depreciation
-€80,277
Provisions
-€22,448
Other operating charges
-€10,622
Financial income
-€236
Financial charges
-€1,478
Taxes
+€17,359
Result 2025
€78,672
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€415,666
Investment
-€641,759
Financing
+€128,380
Cash 2024
€140,391
From operations (derived)
+€415,666
Net result for the year
+€78,672
Depreciation
+€192,757
Receivables within one year
+€46,155
Smaller working-capital items
+€807
Provisions
+€22,448
Tax, wage and social debts
+€2,337
Other debts
+€78,945
Accrued charges and deferred income
-€6,455
Investment (derived)
-€641,759
Investment in fixed assets (net)
-€641,759
Financing
+€128,380
Debts after one year
+€206,181
Current portion of long-term debt
+€23,031
Short-term financial debts
+€283
Contributions, distributions and other
-€101,115
Cash 2025
€42,678
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,843,675 | €3,147,711 | +€304,035 | +10.7% |
| Fixed assets | 21/28 | €2,593,049 | €3,042,051 | +€449,002 | +17.3% |
| Tangible fixed assets | 22/27 | €2,593,049 | €3,042,051 | +€449,002 | +17.3% |
| Land and buildings | 22 | €2,577,472 | €3,032,397 | +€454,925 | +17.7% |
| Furniture and vehicles | 24 | €15,578 | €9,655 | -€5,923 | -38.0% |
| Current assets | 29/58 | €250,626 | €105,660 | -€144,966 | -57.8% |
| Amounts receivable within one year | 40/41 | €104,669 | €58,514 | -€46,155 | -44.1% |
| Trade receivables | 40 | €57,606 | €53,150 | -€4,456 | -7.7% |
| Other amounts receivable | 41 | €47,063 | €5,364 | -€41,698 | -88.6% |
| Cash at bank and in hand | 54/58 | €140,391 | €42,678 | -€97,713 | -69.6% |
| Deferred charges and accrued income | 490/1 | €5,566 | €4,467 | -€1,098 | -19.7% |
| Total equity and liabilities | 10/49 | €2,843,675 | €3,147,711 | +€304,035 | +10.7% |
| Equity | 10/15 | €747,203 | €724,759 | -€22,443 | -3.0% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €730,703 | €709,375 | -€21,328 | -2.9% |
| Distributable reserves | 133 | €730,703 | €709,375 | -€21,328 | -2.9% |
| Investment grants | 15 | €9,800 | €8,685 | -€1,115 | -11.4% |
| Provisions and deferred taxes | 16 | - | €22,448 | +€22,448 | |
| Provisions for liabilities and charges | 160/5 | - | €22,448 | +€22,448 | |
| Other liabilities and charges | 164/5 | - | €22,448 | +€22,448 | |
| Amounts payable | 17/49 | €2,096,473 | €2,400,504 | +€304,031 | +14.5% |
| Amounts payable after more than one year | 17 | €1,812,360 | €2,018,541 | +€206,181 | +11.4% |
| Financial debts | 170/4 | €1,811,799 | €2,018,391 | +€206,592 | +11.4% |
| Other amounts payable | 178/9 | €561 | €150 | -€411 | -73.3% |
| Amounts payable within one year | 42/48 | €256,527 | €360,832 | +€104,305 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €154,808 | €177,839 | +€23,031 | +14.9% |
| Financial debts | 43 | - | €283 | +€283 | |
| Credit institutions | 430/8 | - | €283 | +€283 | |
| Trade debts | 44 | €2,306 | €2,015 | -€291 | -12.6% |
| Suppliers | 440/4 | €2,306 | €2,015 | -€291 | -12.6% |
| Taxes, remuneration and social security | 45 | €11,413 | €13,750 | +€2,337 | +20.5% |
| Taxes | 450/3 | €11,413 | €13,750 | +€2,337 | +20.5% |
| Other amounts payable | 47/48 | €88,000 | €166,945 | +€78,945 | +89.7% |
| Accrued charges and deferred income | 492/3 | €27,586 | €21,131 | -€6,455 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,481 | €192,757 | +€80,277 | +71.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €22,448 | +€22,448 | |
| Other operating charges | 640/8 | €10,149 | €20,771 | +€10,622 | +105% |
| Gross operating margin | 9900 | €359,136 | €406,010 | +€46,874 | +13.1% |
| Operating profit (loss) | 9901 | €236,507 | €170,034 | -€66,473 | -28.1% |
| Financial income | 75/76B | €1,351 | €1,115 | -€236 | -17.5% |
| Recurring financial income | 75 | €1,351 | €1,115 | -€236 | -17.5% |
| Financial charges | 65/66B | €51,363 | €52,841 | +€1,478 | +2.9% |
| Recurring financial charges | 65 | €51,363 | €52,841 | +€1,478 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €186,495 | €118,307 | -€68,187 | -36.6% |
| Income taxes | 67/77 | €56,994 | €39,636 | -€17,359 | -30.5% |
| Profit (loss) for the period | 9904 | €129,500 | €78,672 | -€50,828 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €129,500 | €78,672 | -€50,828 | -39.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.