Comptini: 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.
Comptini
Largest movements
- Tangible fixed assets -€4,400
down €4,400 (-6.5%), from €67,575 to €63,176
- Receivables within one year +€4,211
up €4,211 (+75.8%), from €5,553 to €9,764
of which Trade receivables: +€3,511
- Cash -€3,017
down €3,017 (-75.1%), from €4,018 to €1,001
mainly Other debts (-€7,482) and Receivables within one year (-€4,211)
- Other debts -€7,482
down €7,482 (-9.8%), from €76,184 to €68,701
- Profit (loss) carried forward +€2,231
up €2,231 (+55.1%), from -€4,047 to -€1,816
- Trade debts +€1,884
up €1,884 (+208.5%), from €904 to €2,788
- Tax, wage and social debts +€807
up €807 (+31.0%), from €2,605 to €3,413
of which Remuneration and social security: +€1,195
- Gross operating margin +€1,224
up €1,224 (+18.1%), from €6,746 to €7,971
- Other operating charges -€484
down €484 (-31.7%), from €1,526 to €1,043
- Financial charges -€189
down €189 (-54.6%), from €345 to €157
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 | €77,146 | €74,586 | -€2,560 | -3.3% |
| Fixed assets | 21/28 | €67,575 | €63,176 | -€4,400 | -6.5% |
| Tangible fixed assets | 22/27 | €67,575 | €63,176 | -€4,400 | -6.5% |
| Land and buildings | 22 | €62,035 | €60,029 | -€2,006 | -3.2% |
| Plant, machinery and equipment | 23 | €4,121 | €2,471 | -€1,650 | -40.0% |
| Furniture and vehicles | 24 | €1,419 | €676 | -€743 | -52.4% |
| Current assets | 29/58 | €9,570 | €11,410 | +€1,840 | +19.2% |
| Amounts receivable within one year | 40/41 | €5,553 | €9,764 | +€4,211 | +75.8% |
| Trade receivables | 40 | €5,303 | €8,814 | +€3,511 | +66.2% |
| Other amounts receivable | 41 | €250 | €950 | +€700 | +280.0% |
| Cash at bank and in hand | 54/58 | €4,018 | €1,001 | -€3,017 | -75.1% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €77,146 | €74,586 | -€2,560 | -3.3% |
| Equity | 10/15 | -€2,547 | -€316 | +€2,231 | +87.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,047 | -€1,816 | +€2,231 | +55.1% |
| Amounts payable | 17/49 | €79,693 | €74,902 | -€4,791 | -6.0% |
| Amounts payable within one year | 42/48 | €79,693 | €74,902 | -€4,791 | -6.0% |
| Trade debts | 44 | €904 | €2,788 | +€1,884 | +208.5% |
| Suppliers | 440/4 | €904 | €2,788 | +€1,884 | +208.5% |
| Taxes, remuneration and social security | 45 | €2,605 | €3,413 | +€807 | +31.0% |
| Taxes | 450/3 | €2,605 | €2,218 | -€388 | -14.9% |
| Remuneration and social security | 454/9 | - | €1,195 | +€1,195 | |
| Other amounts payable | 47/48 | €76,184 | €68,701 | -€7,482 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,400 | €4,400 | = | 0.0% |
| Other operating charges | 640/8 | €1,526 | €1,043 | -€484 | -31.7% |
| Gross operating margin | 9900 | €6,746 | €7,971 | +€1,224 | +18.1% |
| Operating profit (loss) | 9901 | €820 | €2,529 | +€1,708 | +208.2% |
| Financial charges | 65/66B | €345 | €157 | -€189 | -54.6% |
| Recurring financial charges | 65 | €345 | €157 | -€189 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €475 | €2,372 | +€1,897 | +399.3% |
| Income taxes | 67/77 | €137 | €141 | +€4 | +2.6% |
| Profit (loss) for the period | 9904 | €338 | €2,231 | +€1,893 | +560.5% |
| Profit (loss) for the period to be appropriated | 9905 | €338 | €2,231 | +€1,893 | +560.5% |
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 29 September 2026 via checked.be.