COMPUVISTA: 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.
COMPUVISTA
Largest movements
- Deferred charges and accrued income +€1,619
new in 2025: €1,619
- Receivables within one year +€66
up €66 (+7.9%), from €833 to €899
of which Trade receivables: +€544
- Other debts +€4,219
up €4,219 (+10.1%), from €41,660 to €45,879
- Profit (loss) carried forward -€3,537
down €3,537 (-5.7%), from -€62,023 to -€65,560
- Short-term financial debts +€1,037
up €1,037 (+15.4%), from €6,718 to €7,755
- Trade debts -€34
down €34 (-13.9%), from €245 to €211
- Gross operating margin +€2,411
up €2,411 (+59.3%), from -€4,063 to -€1,652
- Financial charges +€125
up €125 (+9.2%), from €1,360 to €1,485
- Depreciation -€104
no longer reported in 2025 (was €104)
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 | €854 | €2,539 | +€1,685 | +197.3% |
| Current assets | 29/58 | €854 | €2,539 | +€1,685 | +197.3% |
| Amounts receivable within one year | 40/41 | €833 | €899 | +€66 | +7.9% |
| Trade receivables | 40 | - | €544 | +€544 | |
| Other amounts receivable | 41 | €833 | €355 | -€478 | -57.4% |
| Cash at bank and in hand | 54/58 | €21 | €21 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €1,619 | +€1,619 | |
| Total equity and liabilities | 10/49 | €854 | €2,539 | +€1,685 | +197.3% |
| Equity | 10/15 | -€47,769 | -€51,306 | -€3,537 | -7.4% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 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% |
| Profit (loss) carried forward | 14 | -€62,023 | -€65,560 | -€3,537 | -5.7% |
| Amounts payable | 17/49 | €48,623 | €53,845 | +€5,222 | +10.7% |
| Amounts payable within one year | 42/48 | €48,623 | €53,845 | +€5,222 | +10.7% |
| Financial debts | 43 | €6,718 | €7,755 | +€1,037 | +15.4% |
| Credit institutions | 430/8 | €6,718 | €7,755 | +€1,037 | +15.4% |
| Trade debts | 44 | €245 | €211 | -€34 | -13.9% |
| Suppliers | 440/4 | €245 | €211 | -€34 | -13.9% |
| Other amounts payable | 47/48 | €41,660 | €45,879 | +€4,219 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104 | - | -€104 | |
| Other operating charges | 640/8 | €388 | €400 | +€12 | +3.1% |
| Gross operating margin | 9900 | -€4,063 | -€1,652 | +€2,411 | +59.3% |
| Operating profit (loss) | 9901 | -€4,555 | -€2,052 | +€2,503 | +55.0% |
| Financial charges | 65/66B | €1,360 | €1,485 | +€125 | +9.2% |
| Recurring financial charges | 65 | €1,360 | €1,485 | +€125 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,915 | -€3,537 | +€2,378 | +40.2% |
| Profit (loss) for the period | 9904 | -€5,915 | -€3,537 | +€2,378 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,915 | -€3,537 | +€2,378 | +40.2% |
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 1 October 2026 via checked.be.