CP COMPTA CONSULT: 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.
CP COMPTA CONSULT
Largest movements
- Cash +€102,116
up €102,116 (+75.2%), from €135,727 to €237,843
mainly Net result for the year (+€120,815) and Tax, wage and social debts (+€6,662)
- Current investments +€25,000
up €25,000 (+100.0%), from €25,000 to €50,000
- Receivables within one year +€7,414
up €7,414 (+41.1%), from €18,021 to €25,435
of which Trade receivables: +€6,910
- Reserves +€121,000
up €121,000 (+74.9%), from €161,500 to €282,500
- Tax, wage and social debts +€6,662
up €6,662 (+74.7%), from €8,917 to €15,579
of which Taxes: +€5,248
- Gross operating margin +€29,660
up €29,660 (+22.4%), from €132,276 to €161,936
- Taxes +€7,509
up €7,509 (+27.8%), from €27,040 to €34,549
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 | €215,922 | €346,101 | +€130,179 | +60.3% |
| Fixed assets | 21/28 | €31,408 | €26,060 | -€5,348 | -17.0% |
| Intangible fixed assets | 21 | €14,284 | €11,426 | -€2,858 | -20.0% |
| Tangible fixed assets | 22/27 | €17,124 | €14,634 | -€2,490 | -14.5% |
| Plant, machinery and equipment | 23 | €541 | €409 | -€132 | -24.4% |
| Furniture and vehicles | 24 | €782 | €1,032 | +€250 | +32.0% |
| Other tangible fixed assets | 26 | €15,801 | €13,193 | -€2,608 | -16.5% |
| Current assets | 29/58 | €184,514 | €320,041 | +€135,527 | +73.5% |
| Amounts receivable within one year | 40/41 | €18,021 | €25,435 | +€7,414 | +41.1% |
| Trade receivables | 40 | €18,021 | €24,931 | +€6,910 | +38.3% |
| Other amounts receivable | 41 | - | €504 | +€504 | |
| Current investments | 50/53 | €25,000 | €50,000 | +€25,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €135,727 | €237,843 | +€102,116 | +75.2% |
| Deferred charges and accrued income | 490/1 | €5,766 | €6,763 | +€997 | +17.3% |
| Total equity and liabilities | 10/49 | €215,922 | €346,101 | +€130,179 | +60.3% |
| Equity | 10/15 | €164,858 | €285,673 | +€120,815 | +73.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €161,500 | €282,500 | +€121,000 | +74.9% |
| Distributable reserves | 133 | €161,500 | €282,500 | +€121,000 | +74.9% |
| Profit (loss) carried forward | 14 | €358 | €173 | -€185 | -51.7% |
| Amounts payable | 17/49 | €51,064 | €60,428 | +€9,364 | +18.3% |
| Amounts payable within one year | 42/48 | €49,473 | €58,732 | +€9,259 | +18.7% |
| Trade debts | 44 | €343 | €613 | +€270 | +78.7% |
| Suppliers | 440/4 | €343 | €613 | +€270 | +78.7% |
| Taxes, remuneration and social security | 45 | €8,917 | €15,579 | +€6,662 | +74.7% |
| Taxes | 450/3 | €7,831 | €13,079 | +€5,248 | +67.0% |
| Remuneration and social security | 454/9 | €1,086 | €2,500 | +€1,414 | +130.2% |
| Other amounts payable | 47/48 | €40,213 | €42,540 | +€2,327 | +5.8% |
| Accrued charges and deferred income | 492/3 | €1,591 | €1,696 | +€105 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,973 | €6,256 | +€283 | +4.7% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €132,276 | €161,936 | +€29,660 | +22.4% |
| Operating profit (loss) | 9901 | €125,916 | €155,280 | +€29,364 | +23.3% |
| Financial income | 75/76B | €17 | €215 | +€198 | +1164.7% |
| Recurring financial income | 75 | €17 | €215 | +€198 | +1164.7% |
| Financial charges | 65/66B | €219 | €131 | -€88 | -40.2% |
| Recurring financial charges | 65 | €219 | €131 | -€88 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €125,714 | €155,364 | +€29,650 | +23.6% |
| Income taxes | 67/77 | €27,040 | €34,549 | +€7,509 | +27.8% |
| Profit (loss) for the period | 9904 | €98,674 | €120,815 | +€22,141 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €98,674 | €120,815 | +€22,141 | +22.4% |
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 29 September 2026 via checked.be.