COMPTEOZ: 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.
COMPTEOZ
Largest movements
- Tangible fixed assets +€41,679
up €41,679 (+588.7%), from €7,080 to €48,758
- Receivables within one year +€18,453
up €18,453 (+140.2%), from €13,159 to €31,612
of which Other amounts receivable: +€15,155
- Cash +€9,235
up €9,235 (+15.1%), from €61,323 to €70,558
mainly Net result for the year (+€37,897) and Debts after one year (+€27,964)
- Debts after one year +€27,964
new in 2024: €27,964
- Profit (loss) carried forward +€17,910
up €17,910 (+55.0%), from €32,561 to €50,470
- Other debts +€7,469
up €7,469 (+78.4%), from €9,531 to €17,000
- Current portion of long-term debt +€7,458
new in 2024: €7,458
- Tax, wage and social debts +€7,128
up €7,128 (+38.4%), from €18,575 to €25,703
- Gross operating margin +€20,145
up €20,145 (+41.3%), from €48,724 to €68,868
- Depreciation +€9,360
up €9,360 (+264.1%), from €3,544 to €12,904
- Taxes +€2,537
up €2,537 (+21.3%), from €11,893 to €14,430
- Financial charges +€1,683
up €1,683 (+3158.5%), from €53 to €1,736
- Other operating charges +€1,228
up €1,228 (+182.5%), from €673 to €1,901
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 | €82,280 | €151,691 | +€69,411 | +84.4% |
| Fixed assets | 21/28 | €7,080 | €48,758 | +€41,679 | +588.7% |
| Tangible fixed assets | 22/27 | €7,080 | €48,758 | +€41,679 | +588.7% |
| Furniture and vehicles | 24 | €7,080 | €48,758 | +€41,679 | +588.7% |
| Current assets | 29/58 | €75,201 | €102,933 | +€27,732 | +36.9% |
| Amounts receivable within one year | 40/41 | €13,159 | €31,612 | +€18,453 | +140.2% |
| Trade receivables | 40 | €13,159 | €16,457 | +€3,298 | +25.1% |
| Other amounts receivable | 41 | - | €15,155 | +€15,155 | |
| Cash at bank and in hand | 54/58 | €61,323 | €70,558 | +€9,235 | +15.1% |
| Deferred charges and accrued income | 490/1 | €719 | €763 | +€44 | +6.1% |
| Total equity and liabilities | 10/49 | €82,280 | €151,691 | +€69,411 | +84.4% |
| Equity | 10/15 | €53,021 | €70,930 | +€17,910 | +33.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,561 | €50,470 | +€17,910 | +55.0% |
| Amounts payable | 17/49 | €29,260 | €80,761 | +€51,501 | +176.0% |
| Amounts payable after more than one year | 17 | - | €27,964 | +€27,964 | |
| Financial debts | 170/4 | - | €27,964 | +€27,964 | |
| Amounts payable within one year | 42/48 | €29,260 | €52,797 | +€23,537 | +80.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,458 | +€7,458 | |
| Trade debts | 44 | €1,154 | €2,636 | +€1,483 | +128.5% |
| Suppliers | 440/4 | €1,154 | €2,636 | +€1,483 | +128.5% |
| Taxes, remuneration and social security | 45 | €18,575 | €25,703 | +€7,128 | +38.4% |
| Taxes | 450/3 | €18,575 | €25,703 | +€7,128 | +38.4% |
| Other amounts payable | 47/48 | €9,531 | €17,000 | +€7,469 | +78.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,544 | €12,904 | +€9,360 | +264.1% |
| Other operating charges | 640/8 | €673 | €1,901 | +€1,228 | +182.5% |
| Gross operating margin | 9900 | €48,724 | €68,868 | +€20,145 | +41.3% |
| Operating profit (loss) | 9901 | €44,507 | €54,063 | +€9,556 | +21.5% |
| Financial charges | 65/66B | €53 | €1,736 | +€1,683 | +3158.5% |
| Recurring financial charges | 65 | €53 | €1,736 | +€1,683 | +3158.5% |
| Profit (loss) for the period before taxes | 9903 | €44,454 | €52,327 | +€7,873 | +17.7% |
| Income taxes | 67/77 | €11,893 | €14,430 | +€2,537 | +21.3% |
| Profit (loss) for the period | 9904 | €32,561 | €37,897 | +€5,337 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,561 | €37,897 | +€5,337 | +16.4% |
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 2 October 2026 via checked.be.