COMPUNTO: 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.
COMPUNTO
Largest movements
- Receivables within one year +€68,952
up €68,952 (+1505.9%), from €4,579 to €73,531
of which Trade receivables: +€65,516
- Cash +€46,828
up €46,828 (+45.8%), from €102,314 to €149,142
mainly Net result for the year (+€110,655) and Other debts (+€49,300)
- Deferred charges and accrued income -€26,527
down €26,527 (-95.7%), from €27,729 to €1,202
- Tangible fixed assets -€20,465
down €20,465 (-6.3%), from €323,499 to €303,035
of which Land and buildings: -€14,068
- Reserves +€61,355
up €61,355 (+6.5%), from €946,757 to €1.0m
of which Distributable reserves: +€61,355
- Other debts +€49,300
new in 2025: €49,300
- Debts after one year -€25,092
down €25,092 (-19.7%), from €127,440 to €102,348
- Tax, wage and social debts -€14,641
down €14,641 (-69.3%), from €21,136 to €6,494
- Gross operating margin -€21,105
down €21,105 (-11.4%), from €185,942 to €164,837
- Financial income +€16,230
up €16,230 (+291.7%), from €5,563 to €21,793
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 | €1,146,570 | €1,215,358 | +€68,787 | +6.0% |
| Fixed assets | 21/28 | €323,499 | €303,035 | -€20,465 | -6.3% |
| Tangible fixed assets | 22/27 | €323,499 | €303,035 | -€20,465 | -6.3% |
| Land and buildings | 22 | €311,997 | €297,929 | -€14,068 | -4.5% |
| Furniture and vehicles | 24 | €11,502 | €5,105 | -€6,396 | -55.6% |
| Current assets | 29/58 | €823,071 | €912,323 | +€89,252 | +10.8% |
| Amounts receivable within one year | 40/41 | €4,579 | €73,531 | +€68,952 | +1505.9% |
| Trade receivables | 40 | - | €65,516 | +€65,516 | |
| Other amounts receivable | 41 | €4,579 | €8,015 | +€3,437 | +75.1% |
| Current investments | 50/53 | €688,449 | €688,449 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,314 | €149,142 | +€46,828 | +45.8% |
| Deferred charges and accrued income | 490/1 | €27,729 | €1,202 | -€26,527 | -95.7% |
| Total equity and liabilities | 10/49 | €1,146,570 | €1,215,358 | +€68,787 | +6.0% |
| Equity | 10/15 | €965,357 | €1,026,712 | +€61,355 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €946,757 | €1,008,112 | +€61,355 | +6.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €946,757 | €1,008,112 | +€61,355 | +6.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €181,213 | €188,646 | +€7,432 | +4.1% |
| Amounts payable after more than one year | 17 | €127,440 | €102,348 | -€25,092 | -19.7% |
| Financial debts | 170/4 | €127,440 | €102,348 | -€25,092 | -19.7% |
| Amounts payable within one year | 42/48 | €51,877 | €82,372 | +€30,495 | +58.8% |
| Current portion of amounts payable after more than one year | 42 | €24,897 | €25,092 | +€195 | +0.8% |
| Trade debts | 44 | €5,844 | €1,485 | -€4,359 | -74.6% |
| Suppliers | 440/4 | €5,844 | €1,485 | -€4,359 | -74.6% |
| Taxes, remuneration and social security | 45 | €21,136 | €6,494 | -€14,641 | -69.3% |
| Taxes | 450/3 | €21,136 | €6,494 | -€14,641 | -69.3% |
| Other amounts payable | 47/48 | - | €49,300 | +€49,300 | |
| Accrued charges and deferred income | 492/3 | €1,897 | €3,926 | +€2,030 | +107.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,872 | €21,615 | +€743 | +3.6% |
| Other operating charges | 640/8 | €2,566 | €2,488 | -€78 | -3.0% |
| Gross operating margin | 9900 | €185,942 | €164,837 | -€21,105 | -11.4% |
| Operating profit (loss) | 9901 | €162,504 | €140,734 | -€21,770 | -13.4% |
| Financial income | 75/76B | €5,563 | €21,793 | +€16,230 | +291.7% |
| Recurring financial income | 75 | €5,563 | €21,793 | +€16,230 | +291.7% |
| Financial charges | 65/66B | €2,393 | €2,527 | +€134 | +5.6% |
| Recurring financial charges | 65 | €2,393 | €2,527 | +€134 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €165,674 | €160,000 | -€5,674 | -3.4% |
| Income taxes | 67/77 | €50,794 | €49,345 | -€1,450 | -2.9% |
| Profit (loss) for the period | 9904 | €114,880 | €110,655 | -€4,225 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €114,880 | €110,655 | -€4,225 | -3.7% |
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 11 October 2026 via checked.be.