COMPULOGIC: 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.
COMPULOGIC
Largest movements
- Tangible fixed assets +€42,859
up €42,859 (+32.1%), from €133,711 to €176,569
of which Land and buildings: +€42,859
- Cash -€25,905
down €25,905 (-13.9%), from €185,762 to €159,857
mainly Investment in fixed assets (net) (-€61,515) and Receivables within one year (-€20,437)
- Receivables within one year +€20,437
up €20,437 (+394%), from €5,188 to €25,625
of which Trade receivables: +€20,437
- Profit (loss) carried forward +€19,044
up €19,044 (+6.4%), from €299,750 to €318,794
- Tax, wage and social debts +€18,807
up €18,807 (+701%), from €2,683 to €21,490
of which Taxes: +€15,157
- Purchases and services +€12,585
up €12,585 (+6.3%), from €198,535 to €211,120
- Depreciation +€7,960
up €7,960 (+74.4%), from €10,697 to €18,656
- Turnover +€7,294
up €7,294 (+2.7%), from €267,896 to €275,191
- Gross operating margin -€5,291
down €5,291 (-7.6%), from €69,362 to €64,071
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 | €326,112 | €364,413 | +€38,301 | +11.7% |
| Fixed assets | 21/28 | €133,763 | €176,621 | +€42,859 | +32.0% |
| Tangible fixed assets | 22/27 | €133,711 | €176,569 | +€42,859 | +32.1% |
| Land and buildings | 22 | €133,711 | €176,569 | +€42,859 | +32.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €52 | €52 | = | 0.0% |
| Current assets | 29/58 | €192,349 | €187,791 | -€4,558 | -2.4% |
| Amounts receivable within one year | 40/41 | €5,188 | €25,625 | +€20,437 | +394% |
| Trade receivables | 40 | €5,188 | €25,625 | +€20,437 | +394% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €185,762 | €159,857 | -€25,905 | -13.9% |
| Deferred charges and accrued income | 490/1 | €1,399 | €2,309 | +€910 | +65.0% |
| Total equity and liabilities | 10/49 | €326,112 | €364,413 | +€38,301 | +11.7% |
| Equity | 10/15 | €320,201 | €339,245 | +€19,044 | +5.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €14,254 | €14,254 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €299,750 | €318,794 | +€19,044 | +6.4% |
| Amounts payable | 17/49 | €5,911 | €25,168 | +€19,256 | +326% |
| Amounts payable within one year | 42/48 | €5,911 | €25,168 | +€19,256 | +326% |
| Trade debts | 44 | €3,228 | €3,678 | +€449 | +13.9% |
| Suppliers | 440/4 | €3,228 | €3,678 | +€449 | +13.9% |
| Taxes, remuneration and social security | 45 | €2,683 | €21,490 | +€18,807 | +701% |
| Taxes | 450/3 | €2,683 | €17,840 | +€15,157 | +565% |
| Remuneration and social security | 454/9 | - | €3,650 | +€3,650 | |
| Turnover | 70 | €267,896 | €275,191 | +€7,294 | +2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €198,535 | €211,120 | +€12,585 | +6.3% |
| Remuneration, social security and pensions | 62 | €19,177 | €16,427 | -€2,750 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,697 | €18,656 | +€7,960 | +74.4% |
| Other operating charges | 640/8 | €2,949 | €3,044 | +€95 | +3.2% |
| Gross operating margin | 9900 | €69,362 | €64,071 | -€5,291 | -7.6% |
| Operating profit (loss) | 9901 | €36,539 | €25,944 | -€10,596 | -29.0% |
| Financial income | 75/76B | €838 | €2,033 | +€1,195 | +143% |
| Recurring financial income | 75 | €838 | €2,033 | +€1,195 | +143% |
| Financial charges | 65/66B | €82 | €69 | -€13 | -15.8% |
| Recurring financial charges | 65 | €82 | €69 | -€13 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €37,296 | €27,908 | -€9,388 | -25.2% |
| Income taxes | 67/77 | €8,812 | €8,863 | +€52 | +0.6% |
| Profit (loss) for the period | 9904 | €28,484 | €19,044 | -€9,439 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,484 | €19,044 | -€9,439 | -33.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.