CPX COMPTA: 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.
CPX COMPTA
Largest movements
- Intangible fixed assets -€26,256
down €26,256 (-16.2%), from €162,053 to €135,796
- Cash +€10,719
up €10,719 (+232.7%), from €4,606 to €15,325
mainly Depreciation (+€30,437) and Net result for the year (+€12,222)
- Receivables within one year +€4,291
up €4,291 (+11.7%), from €36,738 to €41,030
of which Other amounts receivable: +€2,944
- Tangible fixed assets -€4,180
down €4,180 (-40.1%), from €10,415 to €6,235
of which Furniture and vehicles: -€3,775
- Debts after one year -€19,459
down €19,459 (-16.5%), from €118,163 to €98,704
- Trade debts -€18,915
down €18,915 (-55.0%), from €34,420 to €15,505
- Reserves +€12,500
up €12,500 (+209.7%), from €5,960 to €18,460
of which Distributable reserves: +€12,500
- Tax, wage and social debts +€7,578
up €7,578 (+47.3%), from €16,016 to €23,594
of which Taxes: +€5,099
- Gross operating margin +€34,665
up €34,665 (+50.7%), from €68,315 to €102,980
- Staff costs +€9,829
up €9,829 (+27.5%), from €35,684 to €45,512
- Depreciation +€9,293
up €9,293 (+43.9%), from €21,144 to €30,437
- Taxes +€4,554
up €4,554 (+194.8%), from €2,338 to €6,892
- Financial charges +€3,661
up €3,661 (+118.3%), from €3,094 to €6,755
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 | €218,371 | €201,844 | -€16,526 | -7.6% |
| Fixed assets | 21/28 | €172,468 | €142,031 | -€30,437 | -17.6% |
| Intangible fixed assets | 21 | €162,053 | €135,796 | -€26,256 | -16.2% |
| Tangible fixed assets | 22/27 | €10,415 | €6,235 | -€4,180 | -40.1% |
| Furniture and vehicles | 24 | €10,010 | €6,235 | -€3,775 | -37.7% |
| Leasing and similar rights | 25 | €405 | - | -€405 | |
| Current assets | 29/58 | €45,903 | €59,813 | +€13,910 | +30.3% |
| Amounts receivable within one year | 40/41 | €36,738 | €41,030 | +€4,291 | +11.7% |
| Trade receivables | 40 | €34,482 | €35,830 | +€1,348 | +3.9% |
| Other amounts receivable | 41 | €2,256 | €5,200 | +€2,944 | +130.5% |
| Cash at bank and in hand | 54/58 | €4,606 | €15,325 | +€10,719 | +232.7% |
| Deferred charges and accrued income | 490/1 | €4,558 | €3,459 | -€1,100 | -24.1% |
| Total equity and liabilities | 10/49 | €218,371 | €201,844 | -€16,526 | -7.6% |
| Equity | 10/15 | €24,843 | €37,065 | +€12,222 | +49.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,960 | €18,460 | +€12,500 | +209.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,100 | €16,600 | +€12,500 | +304.9% |
| Profit (loss) carried forward | 14 | €283 | €5 | -€278 | -98.3% |
| Amounts payable | 17/49 | €193,527 | €164,780 | -€28,748 | -14.9% |
| Amounts payable after more than one year | 17 | €118,163 | €98,704 | -€19,459 | -16.5% |
| Financial debts | 170/4 | €118,163 | €98,704 | -€19,459 | -16.5% |
| Amounts payable within one year | 42/48 | €74,001 | €64,542 | -€9,459 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €18,604 | €19,459 | +€855 | +4.6% |
| Trade debts | 44 | €34,420 | €15,505 | -€18,915 | -55.0% |
| Suppliers | 440/4 | €34,420 | €15,505 | -€18,915 | -55.0% |
| Taxes, remuneration and social security | 45 | €16,016 | €23,594 | +€7,578 | +47.3% |
| Taxes | 450/3 | €10,379 | €15,477 | +€5,099 | +49.1% |
| Remuneration and social security | 454/9 | €5,638 | €8,117 | +€2,479 | +44.0% |
| Other amounts payable | 47/48 | €4,960 | €5,984 | +€1,023 | +20.6% |
| Accrued charges and deferred income | 492/3 | €1,364 | €1,533 | +€170 | +12.5% |
| Remuneration, social security and pensions | 62 | €35,684 | €45,512 | +€9,829 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,144 | €30,437 | +€9,293 | +43.9% |
| Other operating charges | 640/8 | €1,938 | €1,145 | -€793 | -40.9% |
| Non-recurring operating charges | 66A | €7 | €18 | +€11 | +150.1% |
| Gross operating margin | 9900 | €68,315 | €102,980 | +€34,665 | +50.7% |
| Operating profit (loss) | 9901 | €9,543 | €25,869 | +€16,326 | +171.1% |
| Financial charges | 65/66B | €3,094 | €6,755 | +€3,661 | +118.3% |
| Recurring financial charges | 65 | €3,094 | €6,755 | +€3,661 | +118.3% |
| Profit (loss) for the period before taxes | 9903 | €6,449 | €19,114 | +€12,665 | +196.4% |
| Income taxes | 67/77 | €2,338 | €6,892 | +€4,554 | +194.8% |
| Profit (loss) for the period | 9904 | €4,111 | €12,222 | +€8,111 | +197.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,111 | €12,222 | +€8,111 | +197.3% |
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 10 October 2026 via checked.be.