COMPULINE: 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.
COMPULINE
Largest movements
- Tangible fixed assets -€9,044
down €9,044 (-15.2%), from €59,620 to €50,576
- Receivables within one year -€7,693
down €7,693 (-96.7%), from €7,954 to €261
- Cash +€3,560
up €3,560 (+14.6%), from €24,312 to €27,872
mainly Depreciation (+€9,044) and Receivables within one year (+€7,693)
- Debts after one year -€10,886
down €10,886 (-32.2%), from €33,819 to €22,933
- Profit (loss) carried forward -€3,748
down €3,748 (-67.6%), from €5,547 to €1,799
- Depreciation -€12,907
down €12,907 (-58.8%), from €21,952 to €9,044
- Gross operating margin +€1,325
up €1,325 (+19.5%), from €6,791 to €8,116
- Financial charges -€312
down €312 (-20.2%), from €1,544 to €1,232
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 | €96,116 | €82,742 | -€13,374 | -13.9% |
| Fixed assets | 21/28 | €59,620 | €50,576 | -€9,044 | -15.2% |
| Tangible fixed assets | 22/27 | €59,620 | €50,576 | -€9,044 | -15.2% |
| Land and buildings | 22 | €42,129 | €38,560 | -€3,570 | -8.5% |
| Plant, machinery and equipment | 23 | €15,121 | €12,016 | -€3,105 | -20.5% |
| Furniture and vehicles | 24 | €2,370 | €0 | -€2,370 | -100% |
| Current assets | 29/58 | €36,497 | €32,167 | -€4,330 | -11.9% |
| Amounts receivable within one year | 40/41 | €7,954 | €261 | -€7,693 | -96.7% |
| Other amounts receivable | 41 | €7,954 | €261 | -€7,693 | -96.7% |
| Cash at bank and in hand | 54/58 | €24,312 | €27,872 | +€3,560 | +14.6% |
| Deferred charges and accrued income | 490/1 | €4,230 | €4,033 | -€197 | -4.7% |
| Total equity and liabilities | 10/49 | €96,116 | €82,742 | -€13,374 | -13.9% |
| Equity | 10/15 | €50,788 | €47,039 | -€3,748 | -7.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,649 | €26,649 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €24,789 | €26,649 | +€1,859 | +7.5% |
| Profit (loss) carried forward | 14 | €5,547 | €1,799 | -€3,748 | -67.6% |
| Amounts payable | 17/49 | €45,329 | €35,703 | -€9,626 | -21.2% |
| Amounts payable after more than one year | 17 | €33,819 | €22,933 | -€10,886 | -32.2% |
| Financial debts | 170/4 | €33,819 | €22,933 | -€10,886 | -32.2% |
| Amounts payable within one year | 42/48 | €11,510 | €12,769 | +€1,260 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €10,564 | €10,886 | +€321 | +3.0% |
| Trade debts | 44 | €323 | €348 | +€25 | +7.9% |
| Suppliers | 440/4 | €323 | €348 | +€25 | +7.9% |
| Taxes, remuneration and social security | 45 | €81 | €75 | -€6 | -7.9% |
| Taxes | 450/3 | €81 | €75 | -€6 | -7.9% |
| Other amounts payable | 47/48 | €541 | €1,461 | +€919 | +170% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,952 | €9,044 | -€12,907 | -58.8% |
| Other operating charges | 640/8 | €1,235 | €1,273 | +€38 | +3.1% |
| Gross operating margin | 9900 | €6,791 | €8,116 | +€1,325 | +19.5% |
| Operating profit (loss) | 9901 | -€16,782 | -€2,600 | +€14,182 | +84.5% |
| Financial income | 75/76B | €83 | €159 | +€77 | +92.6% |
| Recurring financial income | 75 | €83 | €159 | +€77 | +92.6% |
| Financial charges | 65/66B | €1,544 | €1,232 | -€312 | -20.2% |
| Recurring financial charges | 65 | €1,544 | €1,232 | -€312 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,244 | -€3,673 | +€14,570 | +79.9% |
| Income taxes | 67/77 | €81 | €75 | -€6 | -7.9% |
| Profit (loss) for the period | 9904 | -€18,325 | -€3,748 | +€14,577 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,325 | -€3,748 | +€14,577 | +79.5% |
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 22 October 2026 via checked.be.