Cumpartio: 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.
Cumpartio
Largest movements
- Tangible fixed assets -€12,266
down €12,266 (-2.5%), from €487,138 to €474,872
of which Land and buildings: -€17,408
- Receivables within one year -€7,115
down €7,115 (-57.1%), from €12,452 to €5,338
- Cash +€6,031
up €6,031 (+21.9%), from €27,563 to €33,594
mainly Depreciation (+€24,241) and Receivables within one year (+€7,115)
- Debts after one year -€13,430
down €13,430 (-5.7%), from €234,048 to €220,618
- Gross operating margin -€4,357
down €4,357 (-9.7%), from €44,880 to €40,522
- Financial charges -€3,021
down €3,021 (-21.2%), from €14,275 to €11,254
- Other operating charges +€1,795
up €1,795 (+113.8%), from €1,577 to €3,372
- Depreciation +€1,131
up €1,131 (+4.9%), from €23,110 to €24,241
- Taxes -€717
down €717 (-39.1%), from €1,831 to €1,114
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 | €527,385 | €515,882 | -€11,503 | -2.2% |
| Fixed assets | 21/28 | €487,138 | €474,872 | -€12,266 | -2.5% |
| Tangible fixed assets | 22/27 | €487,138 | €474,872 | -€12,266 | -2.5% |
| Land and buildings | 22 | €442,824 | €425,416 | -€17,408 | -3.9% |
| Plant, machinery and equipment | 23 | €41,897 | €36,703 | -€5,193 | -12.4% |
| Furniture and vehicles | 24 | €2,417 | €12,752 | +€10,335 | +427.5% |
| Current assets | 29/58 | €40,247 | €41,011 | +€763 | +1.9% |
| Amounts receivable within one year | 40/41 | €12,452 | €5,338 | -€7,115 | -57.1% |
| Trade receivables | 40 | €12,452 | €5,338 | -€7,115 | -57.1% |
| Cash at bank and in hand | 54/58 | €27,563 | €33,594 | +€6,031 | +21.9% |
| Deferred charges and accrued income | 490/1 | €232 | €2,079 | +€1,847 | +796.9% |
| Total equity and liabilities | 10/49 | €527,385 | €515,882 | -€11,503 | -2.2% |
| Equity | 10/15 | €84,256 | €85,230 | +€975 | +1.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,822 | €8,098 | +€2,276 | +39.1% |
| Investment grants | 15 | €28,433 | €27,132 | -€1,301 | -4.6% |
| Provisions and deferred taxes | 16 | €9,478 | €9,044 | -€434 | -4.6% |
| Deferred taxes | 168 | €9,478 | €9,044 | -€434 | -4.6% |
| Amounts payable | 17/49 | €433,652 | €421,608 | -€12,044 | -2.8% |
| Amounts payable after more than one year | 17 | €234,048 | €220,618 | -€13,430 | -5.7% |
| Financial debts | 170/4 | €234,048 | €220,618 | -€13,430 | -5.7% |
| Amounts payable within one year | 42/48 | €199,604 | €200,990 | +€1,386 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €12,834 | €13,430 | +€597 | +4.6% |
| Trade debts | 44 | €8,114 | €4,554 | -€3,561 | -43.9% |
| Suppliers | 440/4 | €8,114 | €4,554 | -€3,561 | -43.9% |
| Taxes, remuneration and social security | 45 | €2,278 | €2,563 | +€285 | +12.5% |
| Taxes | 450/3 | €2,278 | €2,563 | +€285 | +12.5% |
| Other amounts payable | 47/48 | €176,378 | €180,443 | +€4,066 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,110 | €24,241 | +€1,131 | +4.9% |
| Other operating charges | 640/8 | €1,577 | €3,372 | +€1,795 | +113.8% |
| Gross operating margin | 9900 | €44,880 | €40,522 | -€4,357 | -9.7% |
| Operating profit (loss) | 9901 | €20,193 | €12,909 | -€7,283 | -36.1% |
| Financial income | 75/76B | €1,301 | €1,301 | +€0 | 0.0% |
| Recurring financial income | 75 | €1,301 | €1,301 | +€0 | 0.0% |
| Financial charges | 65/66B | €14,275 | €11,254 | -€3,021 | -21.2% |
| Recurring financial charges | 65 | €14,275 | €11,254 | -€3,021 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €7,219 | €2,956 | -€4,263 | -59.0% |
| Transfer from deferred taxes | 780 | €434 | €434 | = | 0.0% |
| Income taxes | 67/77 | €1,831 | €1,114 | -€717 | -39.1% |
| Profit (loss) for the period | 9904 | €5,822 | €2,276 | -€3,546 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,822 | €2,276 | -€3,546 | -60.9% |
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.