COMPUPHONE: 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.
COMPUPHONE
Largest movements
- Stocks and contracts -€3.6m
down €3.6m (-43.4%), from €8.3m to €4.7m
- Cash +€828,271
up €828,271 (+1208.9%), from €68,513 to €896,784
mainly Stocks and contracts (+€3.6m) and Depreciation (+€116,419)
- Current portion of long-term debt -€2.4m
down €2.4m (-61.2%), from €4.0m to €1.5m
- Debts after one year -€266,952
down €266,952 (-17.2%), from €1.6m to €1.3m
of which Financial debts: -€266,952
- Other debts -€194,791
down €194,791 (-4.8%), from €4.0m to €3.8m
- Gross operating margin +€221,148
up €221,148 (+867.9%), from €25,480 to €246,628
- Financial income -€54,008
down €54,008 (-99.2%), from €54,465 to €458
- Depreciation -€22,024
down €22,024 (-15.9%), from €138,443 to €116,419
- Other operating charges +€8,164
up €8,164 (+84.8%), from €9,632 to €17,796
- Financial charges -€5,351
down €5,351 (-33.9%), from €15,763 to €10,412
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 | €9,031,039 | €6,258,052 | -€2.8m | -30.7% |
| Fixed assets | 21/28 | €643,586 | €589,895 | -€53,691 | -8.3% |
| Tangible fixed assets | 22/27 | €643,338 | €589,647 | -€53,691 | -8.3% |
| Land and buildings | 22 | €102,364 | €95,522 | -€6,843 | -6.7% |
| Furniture and vehicles | 24 | €17,769 | €11,949 | -€5,821 | -32.8% |
| Other tangible fixed assets | 26 | €523,204 | €482,177 | -€41,027 | -7.8% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €8,387,453 | €5,668,157 | -€2.7m | -32.4% |
| Stocks and contracts in progress | 3 | €8,301,597 | €4,695,915 | -€3.6m | -43.4% |
| Stocks | 30/36 | €8,301,597 | €4,695,915 | -€3.6m | -43.4% |
| Amounts receivable within one year | 40/41 | €13,965 | €73,950 | +€59,985 | +429.5% |
| Trade receivables | 40 | €1,182 | €16,333 | +€15,151 | +1282.0% |
| Other amounts receivable | 41 | €12,783 | €57,617 | +€44,834 | +350.7% |
| Cash at bank and in hand | 54/58 | €68,513 | €896,784 | +€828,271 | +1208.9% |
| Deferred charges and accrued income | 490/1 | €3,379 | €1,508 | -€1,871 | -55.4% |
| Total equity and liabilities | 10/49 | €9,031,039 | €6,258,052 | -€2.8m | -30.7% |
| Equity | 10/15 | -€582,850 | -€494,358 | +€88,492 | +15.2% |
| Contributions | 10/11 | €19,733 | €19,733 | = | 0.0% |
| Reserves | 13 | €15,257 | €15,257 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,283 | €13,283 | = | 0.0% |
| Distributable reserves | 133 | €1,973 | €1,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€617,840 | -€529,348 | +€88,492 | +14.3% |
| Amounts payable | 17/49 | €9,613,889 | €6,752,410 | -€2.9m | -29.8% |
| Amounts payable after more than one year | 17 | €1,552,508 | €1,285,556 | -€266,952 | -17.2% |
| Financial debts | 170/4 | €1,549,292 | €1,282,340 | -€266,952 | -17.2% |
| Other amounts payable | 178/9 | €3,216 | €3,216 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,018,966 | €5,442,024 | -€2.6m | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €3,956,475 | €1,533,609 | -€2.4m | -61.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €31,584 | €72,181 | +€40,597 | +128.5% |
| Suppliers | 440/4 | €31,584 | €72,181 | +€40,597 | +128.5% |
| Taxes, remuneration and social security | 45 | €121 | €240 | +€119 | +97.9% |
| Taxes | 450/3 | €121 | €240 | +€119 | +97.9% |
| Other amounts payable | 47/48 | €4,030,786 | €3,835,995 | -€194,791 | -4.8% |
| Accrued charges and deferred income | 492/3 | €42,415 | €24,830 | -€17,586 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,443 | €116,419 | -€22,024 | -15.9% |
| Other operating charges | 640/8 | €9,632 | €17,796 | +€8,164 | +84.8% |
| Non-recurring operating charges | 66A | - | €13,848 | +€13,848 | |
| Gross operating margin | 9900 | €25,480 | €246,628 | +€221,148 | +867.9% |
| Operating profit (loss) | 9901 | -€122,595 | €98,565 | +€221,160 | |
| Financial income | 75/76B | €54,465 | €458 | -€54,008 | -99.2% |
| Recurring financial income | 75 | €54,465 | €458 | -€54,008 | -99.2% |
| Financial charges | 65/66B | €15,763 | €10,412 | -€5,351 | -33.9% |
| Recurring financial charges | 65 | €15,763 | €10,412 | -€5,351 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | -€83,892 | €88,611 | +€172,503 | |
| Income taxes | 67/77 | €121 | €119 | -€3 | -2.1% |
| Profit (loss) for the period | 9904 | -€84,014 | €88,492 | +€172,506 | |
| Profit (loss) for the period to be appropriated | 9905 | -€84,014 | €88,492 | +€172,506 |
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 9 October 2026 via checked.be.