COMPUMARA: 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.
COMPUMARA
Largest movements
- Current investments +€100,000
up €100,000 (+50.0%), from €200,000 to €300,000
- Cash -€46,584
down €46,584 (-42.2%), from €110,326 to €63,742
mainly Current investments (-€100,000) and Other debts (-€14,489)
- Receivables within one year -€4,604
down €4,604 (-19.3%), from €23,813 to €19,209
- Reserves +€55,855
up €55,855 (+23.8%), from €234,369 to €290,224
of which Distributable reserves: +€55,855
- Other debts -€14,489
down €14,489 (-12.3%), from €118,061 to €103,572
- Tax, wage and social debts +€9,637
up €9,637 (+96.9%), from €9,940 to €19,577
- Gross operating margin -€5,836
down €5,836 (-6.4%), from €90,610 to €84,774
- Depreciation -€2,488
down €2,488 (-40.4%), from €6,159 to €3,671
- Financial income +€1,731
up €1,731 (+31.4%), from €5,513 to €7,244
- Taxes -€1,441
down €1,441 (-5.0%), from €28,565 to €27,124
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 | €392,444 | €439,130 | +€46,686 | +11.9% |
| Fixed assets | 21/28 | €58,305 | €56,179 | -€2,125 | -3.6% |
| Tangible fixed assets | 22/27 | €56,569 | €54,444 | -€2,125 | -3.8% |
| Land and buildings | 22 | €54,410 | €51,294 | -€3,116 | -5.7% |
| Plant, machinery and equipment | 23 | €1,894 | €3,150 | +€1,255 | +66.3% |
| Furniture and vehicles | 24 | €265 | - | -€265 | |
| Financial fixed assets | 28 | €1,735 | €1,735 | = | 0.0% |
| Current assets | 29/58 | €334,139 | €382,951 | +€48,812 | +14.6% |
| Amounts receivable within one year | 40/41 | €23,813 | €19,209 | -€4,604 | -19.3% |
| Trade receivables | 40 | €23,813 | €19,209 | -€4,604 | -19.3% |
| Current investments | 50/53 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €110,326 | €63,742 | -€46,584 | -42.2% |
| Total equity and liabilities | 10/49 | €392,444 | €439,130 | +€46,686 | +11.9% |
| Equity | 10/15 | €237,463 | €293,319 | +€55,855 | +23.5% |
| Reserves | 13 | €234,369 | €290,224 | +€55,855 | +23.8% |
| Tax-exempt reserves | 132 | €15,822 | €15,822 | = | 0.0% |
| Distributable reserves | 133 | €218,546 | €274,402 | +€55,855 | +25.6% |
| Profit (loss) carried forward | 14 | €3,095 | €3,095 | = | 0.0% |
| Amounts payable | 17/49 | €154,980 | €145,811 | -€9,169 | -5.9% |
| Amounts payable after more than one year | 17 | €21,826 | €17,523 | -€4,303 | -19.7% |
| Financial debts | 170/4 | €21,826 | €17,523 | -€4,303 | -19.7% |
| Amounts payable within one year | 42/48 | €133,155 | €128,289 | -€4,866 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €4,197 | €4,303 | +€106 | +2.5% |
| Trade debts | 44 | €956 | €836 | -€120 | -12.5% |
| Suppliers | 440/4 | €956 | €836 | -€120 | -12.5% |
| Taxes, remuneration and social security | 45 | €9,940 | €19,577 | +€9,637 | +96.9% |
| Taxes | 450/3 | €9,940 | €19,577 | +€9,637 | +96.9% |
| Other amounts payable | 47/48 | €118,061 | €103,572 | -€14,489 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,159 | €3,671 | -€2,488 | -40.4% |
| Other operating charges | 640/8 | €4,032 | €4,158 | +€126 | +3.1% |
| Gross operating margin | 9900 | €90,610 | €84,774 | -€5,836 | -6.4% |
| Operating profit (loss) | 9901 | €80,419 | €76,945 | -€3,474 | -4.3% |
| Financial income | 75/76B | €5,513 | €7,244 | +€1,731 | +31.4% |
| Recurring financial income | 75 | €5,513 | €7,244 | +€1,731 | +31.4% |
| Financial charges | 65/66B | €812 | €1,210 | +€398 | +49.0% |
| Recurring financial charges | 65 | €812 | €1,210 | +€398 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | €85,120 | €82,980 | -€2,140 | -2.5% |
| Income taxes | 67/77 | €28,565 | €27,124 | -€1,441 | -5.0% |
| Profit (loss) for the period | 9904 | €56,555 | €55,855 | -€699 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,555 | €55,855 | -€699 | -1.2% |
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 5 October 2026 via checked.be.