COMPUBELL CONSULTING: 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.
COMPUBELL CONSULTING
Largest movements
- Receivables within one year +€75,203
up €75,203 (+31.0%), from €242,513 to €317,716
of which Other amounts receivable: +€68,024
- Cash -€48,529
down €48,529 (-37.0%), from €131,224 to €82,696
mainly Receivables within one year (-€75,203) and Deferred charges and accrued income (-€1,644)
- Trade debts +€12,214
up €12,214 (+331%), from €3,692 to €15,906
- Reserves +€9,615
up €9,615 (+2.4%), from €406,512 to €416,127
- Tax, wage and social debts +€4,893
up €4,893 (+66.7%), from €7,335 to €12,229
- Gross operating margin -€94,208
down €94,208 (-94.3%), from €99,877 to €5,669
- Taxes -€29,242
down €29,242 (-82.9%), from €35,256 to €6,015
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 | €425,359 | €450,767 | +€25,408 | +6.0% |
| Fixed assets | 21/28 | €51,100 | €48,189 | -€2,911 | -5.7% |
| Tangible fixed assets | 22/27 | €51,100 | €48,189 | -€2,911 | -5.7% |
| Plant, machinery and equipment | 23 | €292 | €1,083 | +€790 | +270% |
| Furniture and vehicles | 24 | €1,225 | €725 | -€500 | -40.8% |
| Other tangible fixed assets | 26 | €49,582 | €46,381 | -€3,201 | -6.5% |
| Current assets | 29/58 | €374,259 | €402,578 | +€28,319 | +7.6% |
| Amounts receivable within one year | 40/41 | €242,513 | €317,716 | +€75,203 | +31.0% |
| Trade receivables | 40 | €4,237 | €11,416 | +€7,179 | +169% |
| Other amounts receivable | 41 | €238,276 | €306,300 | +€68,024 | +28.5% |
| Cash at bank and in hand | 54/58 | €131,224 | €82,696 | -€48,529 | -37.0% |
| Deferred charges and accrued income | 490/1 | €522 | €2,167 | +€1,644 | +315% |
| Total equity and liabilities | 10/49 | €425,359 | €450,767 | +€25,408 | +6.0% |
| Equity | 10/15 | €413,017 | €422,632 | +€9,615 | +2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €406,512 | €416,127 | +€9,615 | +2.4% |
| Distributable reserves | 133 | €406,512 | €416,127 | +€9,615 | +2.4% |
| Profit (loss) carried forward | 14 | €305 | €305 | = | 0.0% |
| Amounts payable | 17/49 | €12,341 | €28,134 | +€15,793 | +128% |
| Amounts payable within one year | 42/48 | €11,934 | €28,134 | +€16,200 | +136% |
| Trade debts | 44 | €3,692 | €15,906 | +€12,214 | +331% |
| Suppliers | 440/4 | €3,692 | €15,906 | +€12,214 | +331% |
| Taxes, remuneration and social security | 45 | €7,335 | €12,229 | +€4,893 | +66.7% |
| Taxes | 450/3 | €7,335 | €12,229 | +€4,893 | +66.7% |
| Other amounts payable | 47/48 | €908 | - | -€908 | |
| Accrued charges and deferred income | 492/3 | €407 | - | -€407 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,738 | €4,331 | -€407 | -8.6% |
| Other operating charges | 640/8 | €617 | €711 | +€94 | +15.3% |
| Gross operating margin | 9900 | €99,877 | €5,669 | -€94,208 | -94.3% |
| Operating profit (loss) | 9901 | €94,523 | €628 | -€93,895 | -99.3% |
| Financial income | 75/76B | €14,989 | €15,418 | +€428 | +2.9% |
| Recurring financial income | 75 | €14,989 | €15,418 | +€428 | +2.9% |
| Financial charges | 65/66B | €903 | €416 | -€488 | -54.0% |
| Recurring financial charges | 65 | €903 | €416 | -€488 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €108,609 | €15,630 | -€92,979 | -85.6% |
| Income taxes | 67/77 | €35,256 | €6,015 | -€29,242 | -82.9% |
| Profit (loss) for the period | 9904 | €73,352 | €9,615 | -€63,737 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,352 | €9,615 | -€63,737 | -86.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.