COMPUBO: 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.
COMPUBO
Largest movements
- Cash -€452,602
down €452,602 (-70.7%), from €640,083 to €187,480
mainly Current investments (-€200,000) and Tax, wage and social debts (-€191,416)
- Current investments +€200,000
new in 2025: €200,000
- Tangible fixed assets +€30,683
up €30,683 (+53.0%), from €57,923 to €88,606
of which Land and buildings: +€30,999
- Tax, wage and social debts -€191,416
down €191,416 (-100.0%), from €191,416 to €0
- Other debts -€21,571
down €21,571 (-31.6%), from €68,259 to €46,688
- Profit (loss) carried forward -€8,939
down €8,939 (-53.6%), from -€16,671 to -€25,609
- Depreciation -€7,015
down €7,015 (-43.1%), from €16,262 to €9,247
- Gross operating margin +€817
up €817 (+21.5%), from €3,801 to €4,618
- Other operating charges +€96
up €96 (+2.6%), from €3,699 to €3,795
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 | €699,512 | €477,637 | -€221,875 | -31.7% |
| Fixed assets | 21/28 | €57,923 | €88,606 | +€30,683 | +53.0% |
| Tangible fixed assets | 22/27 | €57,923 | €88,606 | +€30,683 | +53.0% |
| Land and buildings | 22 | €57,552 | €88,551 | +€30,999 | +53.9% |
| Furniture and vehicles | 24 | €371 | €55 | -€316 | -85.2% |
| Current assets | 29/58 | €641,590 | €389,031 | -€252,558 | -39.4% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €640,083 | €187,480 | -€452,602 | -70.7% |
| Deferred charges and accrued income | 490/1 | €1,507 | €1,551 | +€44 | +2.9% |
| Total equity and liabilities | 10/49 | €699,512 | €477,637 | -€221,875 | -31.7% |
| Equity | 10/15 | €438,370 | €429,431 | -€8,939 | -2.0% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €392,541 | €392,541 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €386,291 | €386,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,671 | -€25,609 | -€8,939 | -53.6% |
| Amounts payable | 17/49 | €261,142 | €48,206 | -€212,937 | -81.5% |
| Amounts payable after more than one year | 17 | €1,150 | €1,150 | = | 0.0% |
| Other amounts payable | 178/9 | €1,150 | €1,150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €259,992 | €47,056 | -€212,937 | -81.9% |
| Trade debts | 44 | €317 | €367 | +€50 | +15.8% |
| Suppliers | 440/4 | €317 | €367 | +€50 | +15.8% |
| Taxes, remuneration and social security | 45 | €191,416 | €0 | -€191,416 | -100.0% |
| Taxes | 450/3 | €191,416 | €0 | -€191,416 | -100.0% |
| Other amounts payable | 47/48 | €68,259 | €46,688 | -€21,571 | -31.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,262 | €9,247 | -€7,015 | -43.1% |
| Other operating charges | 640/8 | €3,699 | €3,795 | +€96 | +2.6% |
| Gross operating margin | 9900 | €3,801 | €4,618 | +€817 | +21.5% |
| Operating profit (loss) | 9901 | -€16,160 | -€8,424 | +€7,736 | +47.9% |
| Financial charges | 65/66B | €511 | €515 | +€4 | +0.8% |
| Recurring financial charges | 65 | €511 | €515 | +€4 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,671 | -€8,939 | +€7,732 | +46.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€16,671 | -€8,939 | +€7,732 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,671 | -€8,939 | +€7,732 | +46.4% |
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 1 October 2026 via checked.be.