Comptebon: 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.
Comptebon
Largest movements
- Cash -€14,849
down €14,849 (-78.0%), from €19,044 to €4,195
mainly Investment in fixed assets (net) (-€12,451) and Net result for the year (-€4,031)
- Tangible fixed assets +€12,451
up €12,451 (+186.2%), from €6,688 to €19,139
of which Furniture and vehicles: +€18,643
- Receivables within one year -€2,056
down €2,056 (-38.7%), from €5,311 to €3,255
- Deferred charges and accrued income +€799
new in 2025: €799
- Profit (loss) carried forward -€4,031
down €4,031, from €3,834 to -€197
- Other debts +€2,642
up €2,642 (+44.7%), from €5,910 to €8,552
- Tax, wage and social debts -€1,952
down €1,952 (-85.4%), from €2,287 to €335
- Purchases and services +€16,878
up €16,878 (+61.5%), from €27,427 to €44,305
- Turnover +€15,363
up €15,363 (+41.6%), from €36,920 to €52,283
- Write-downs +€9,375
new in 2025: €9,375
- Depreciation -€8,323
no longer reported in 2025 (was €8,323)
- Taxes +€2,179
up €2,179 (+1100.5%), from €198 to €2,377
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 | €33,127 | €29,472 | -€3,655 | -11.0% |
| Fixed assets | 21/28 | €6,822 | €19,273 | +€12,451 | +182.5% |
| Tangible fixed assets | 22/27 | €6,688 | €19,139 | +€12,451 | +186.2% |
| Plant, machinery and equipment | 23 | €992 | €496 | -€496 | -50.0% |
| Furniture and vehicles | 24 | - | €18,643 | +€18,643 | |
| Leasing and similar rights | 25 | €5,696 | - | -€5,696 | |
| Financial fixed assets | 28 | €134 | €134 | = | 0.0% |
| Current assets | 29/58 | €26,305 | €10,199 | -€16,106 | -61.2% |
| Amounts receivable within one year | 40/41 | €5,311 | €3,255 | -€2,056 | -38.7% |
| Trade receivables | 40 | €5,311 | €3,255 | -€2,056 | -38.7% |
| Current investments | 50/53 | €1,950 | €1,950 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,044 | €4,195 | -€14,849 | -78.0% |
| Deferred charges and accrued income | 490/1 | - | €799 | +€799 | |
| Total equity and liabilities | 10/49 | €33,127 | €29,472 | -€3,655 | -11.0% |
| Equity | 10/15 | €24,285 | €20,254 | -€4,031 | -16.6% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Capital | 10 | - | €20,451 | +€20,451 | |
| Issued capital | 100 | - | €20,451 | +€20,451 | |
| Profit (loss) carried forward | 14 | €3,834 | -€197 | -€4,031 | |
| Amounts payable | 17/49 | €8,842 | €9,218 | +€376 | +4.3% |
| Amounts payable within one year | 42/48 | €8,842 | €9,218 | +€376 | +4.3% |
| Trade debts | 44 | €645 | €331 | -€314 | -48.7% |
| Suppliers | 440/4 | €645 | €331 | -€314 | -48.7% |
| Taxes, remuneration and social security | 45 | €2,287 | €335 | -€1,952 | -85.4% |
| Taxes | 450/3 | €2,287 | €335 | -€1,952 | -85.4% |
| Other amounts payable | 47/48 | €5,910 | €8,552 | +€2,642 | +44.7% |
| Turnover | 70 | €36,920 | €52,283 | +€15,363 | +41.6% |
| Non-recurring operating income | 76A | - | €2,498 | +€2,498 | |
| Goods, raw materials, services and sundry goods | 60/61 | €27,427 | €44,305 | +€16,878 | +61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,323 | - | -€8,323 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,375 | +€9,375 | |
| Other operating charges | 640/8 | €1,024 | €1,821 | +€797 | +77.8% |
| Non-recurring operating charges | 66A | - | €935 | +€935 | |
| Gross operating margin | 9900 | €9,492 | €10,476 | +€984 | +10.4% |
| Operating profit (loss) | 9901 | €145 | -€1,655 | -€1,800 | |
| Financial income | 75/76B | €5 | €9 | +€4 | +80.0% |
| Recurring financial income | 75 | €5 | €9 | +€4 | +80.0% |
| Financial charges | 65/66B | €14 | €8 | -€6 | -42.9% |
| Recurring financial charges | 65 | €14 | €8 | -€6 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €136 | -€1,654 | -€1,790 | |
| Income taxes | 67/77 | €198 | €2,377 | +€2,179 | +1100.5% |
| Profit (loss) for the period | 9904 | -€62 | -€4,031 | -€3,969 | -6401.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€62 | -€4,031 | -€3,969 | -6401.6% |
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 6 October 2026 via checked.be.