COMPU IEPER: what changed
Two financial 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.
COMPU IEPER
Largest movements
- Receivables within one year -€10,143
down €10,143 (-33.8%), from €30,039 to €19,896
of which Other amounts receivable: -€6,268
- Cash -€8,283
down €8,283 (-25.0%), from €33,166 to €24,883
mainly Debts after one year (-€10,000) and Trade debts (-€6,247)
- Tangible fixed assets -€3,957
down €3,957 (-4.0%), from €98,334 to €94,377
of which Land and buildings: -€8,195
- Debts after one year -€10,000
down €10,000 (-11.5%), from €86,891 to €76,890
- Trade debts -€6,247
down €6,247 (-31.9%), from €19,569 to €13,322
- Accrued charges and deferred income -€4,630
down €4,630 (-100%), from €4,630 to €0
- Tax, wage and social debts -€4,201
down €4,201 (-31.7%), from €13,238 to €9,036
of which Taxes: -€6,401
- Gross operating margin +€6,317
up €6,317 (+11.9%), from €53,050 to €59,367
- Other operating charges +€1,390
up €1,390 (+79.1%), from €1,758 to €3,149
- Depreciation +€1,237
up €1,237 (+15.1%), from €8,195 to €9,432
- Staff costs +€1,104
up €1,104 (+2.8%), from €38,861 to €39,964
- Financial charges -€793
down €793 (-14.3%), from €5,557 to €4,764
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.
Derived cash bridge
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 | €191,999 | €169,419 | -€22,580 | -11.8% |
| Fixed assets | 21/28 | €98,349 | €94,392 | -€3,957 | -4.0% |
| Tangible fixed assets | 22/27 | €98,334 | €94,377 | -€3,957 | -4.0% |
| Land and buildings | 22 | €98,334 | €90,139 | -€8,195 | -8.3% |
| Furniture and vehicles | 24 | - | €4,238 | +€4,238 | |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €93,650 | €75,027 | -€18,623 | -19.9% |
| Stocks and contracts in progress | 3 | €28,917 | €29,488 | +€571 | +2.0% |
| Stocks | 30/36 | €28,917 | €29,488 | +€571 | +2.0% |
| Amounts receivable within one year | 40/41 | €30,039 | €19,896 | -€10,143 | -33.8% |
| Trade receivables | 40 | €9,676 | €5,801 | -€3,875 | -40.0% |
| Other amounts receivable | 41 | €20,362 | €14,094 | -€6,268 | -30.8% |
| Cash at bank and in hand | 54/58 | €33,166 | €24,883 | -€8,283 | -25.0% |
| Deferred charges and accrued income | 490/1 | €1,529 | €760 | -€768 | -50.3% |
| Total equity and liabilities | 10/49 | €191,999 | €169,419 | -€22,580 | -11.8% |
| Equity | 10/15 | €57,477 | €60,170 | +€2,693 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,023 | €41,570 | +€1,547 | +3.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €40,023 | €41,570 | +€1,547 | +3.9% |
| Profit (loss) carried forward | 14 | -€1,146 | €0 | +€1,146 | |
| Amounts payable | 17/49 | €134,522 | €109,249 | -€25,273 | -18.8% |
| Amounts payable after more than one year | 17 | €86,891 | €76,890 | -€10,000 | -11.5% |
| Financial debts | 170/4 | €86,891 | €76,890 | -€10,000 | -11.5% |
| Amounts payable within one year | 42/48 | €43,002 | €32,359 | -€10,643 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €9,571 | €10,000 | +€430 | +4.5% |
| Financial debts | 43 | €624 | €0 | -€624 | -100% |
| Credit institutions | 430/8 | €624 | €0 | -€624 | -100% |
| Trade debts | 44 | €19,569 | €13,322 | -€6,247 | -31.9% |
| Suppliers | 440/4 | €19,569 | €13,322 | -€6,247 | -31.9% |
| Taxes, remuneration and social security | 45 | €13,238 | €9,036 | -€4,201 | -31.7% |
| Taxes | 450/3 | €8,085 | €1,684 | -€6,401 | -79.2% |
| Remuneration and social security | 454/9 | €5,153 | €7,353 | +€2,200 | +42.7% |
| Accrued charges and deferred income | 492/3 | €4,630 | €0 | -€4,630 | -100% |
| Remuneration, social security and pensions | 62 | €38,861 | €39,964 | +€1,104 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,195 | €9,432 | +€1,237 | +15.1% |
| Other operating charges | 640/8 | €1,758 | €3,149 | +€1,390 | +79.1% |
| Gross operating margin | 9900 | €53,050 | €59,367 | +€6,317 | +11.9% |
| Operating profit (loss) | 9901 | €4,236 | €6,822 | +€2,586 | +61.0% |
| Financial income | 75/76B | €175 | €635 | +€460 | +263% |
| Recurring financial income | 75 | €175 | €635 | +€460 | +263% |
| Financial charges | 65/66B | €5,557 | €4,764 | -€793 | -14.3% |
| Recurring financial charges | 65 | €5,557 | €4,764 | -€793 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,146 | €2,693 | +€3,839 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,146 | €2,693 | +€3,839 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,146 | €2,693 | +€3,839 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.