D.L. COMPTA: 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.
D.L. COMPTA
Largest movements
- Cash +€58,945
up €58,945 (+37.2%), from €158,379 to €217,324
mainly Net result for the year (+€48,222) and Receivables within one year (+€4,659)
- Receivables within one year -€4,659
down €4,659 (-7.6%), from €61,460 to €56,801
of which Trade receivables: -€4,786
- Reserves +€44,250
up €44,250 (+30.5%), from €145,083 to €189,333
of which Distributable reserves: +€44,250
- Other debts +€3,972
new in 2025: €3,972
- Tax, wage and social debts +€3,566
up €3,566 (+19.7%), from €18,144 to €21,709
of which Taxes: +€4,197
- Turnover +€244,342
new in 2025: €244,342
- Purchases and services +€94,972
new in 2025: €94,972
- Staff costs -€6,945
down €6,945 (-8.1%), from €85,352 to €78,407
- Taxes +€2,968
up €2,968 (+12.7%), from €23,398 to €26,366
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 | €225,449 | €278,124 | +€52,676 | +23.4% |
| Fixed assets | 21/28 | €4,554 | €3,536 | -€1,018 | -22.4% |
| Tangible fixed assets | 22/27 | €4,554 | €3,536 | -€1,018 | -22.4% |
| Furniture and vehicles | 24 | €2,652 | €2,118 | -€534 | -20.1% |
| Other tangible fixed assets | 26 | €1,902 | €1,418 | -€485 | -25.5% |
| Current assets | 29/58 | €220,895 | €274,589 | +€53,694 | +24.3% |
| Amounts receivable within one year | 40/41 | €61,460 | €56,801 | -€4,659 | -7.6% |
| Trade receivables | 40 | €25,881 | €21,094 | -€4,786 | -18.5% |
| Other amounts receivable | 41 | €35,579 | €35,707 | +€127 | +0.4% |
| Cash at bank and in hand | 54/58 | €158,379 | €217,324 | +€58,945 | +37.2% |
| Deferred charges and accrued income | 490/1 | €1,056 | €464 | -€592 | -56.1% |
| Total equity and liabilities | 10/49 | €225,449 | €278,124 | +€52,676 | +23.4% |
| Equity | 10/15 | €198,425 | €242,675 | +€44,250 | +22.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €145,083 | €189,333 | +€44,250 | +30.5% |
| 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 | €143,223 | €187,473 | +€44,250 | +30.9% |
| Profit (loss) carried forward | 14 | €47,142 | €47,142 | = | 0.0% |
| Amounts payable | 17/49 | €27,024 | €35,449 | +€8,425 | +31.2% |
| Amounts payable within one year | 42/48 | €27,024 | €35,449 | +€8,425 | +31.2% |
| Trade debts | 44 | €8,880 | €9,768 | +€888 | +10.0% |
| Suppliers | 440/4 | €8,880 | €9,768 | +€888 | +10.0% |
| Taxes, remuneration and social security | 45 | €18,144 | €21,709 | +€3,566 | +19.7% |
| Taxes | 450/3 | €8,119 | €12,316 | +€4,197 | +51.7% |
| Remuneration and social security | 454/9 | €10,025 | €9,393 | -€632 | -6.3% |
| Other amounts payable | 47/48 | - | €3,972 | +€3,972 | |
| Turnover | 70 | - | €244,342 | +€244,342 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €94,972 | +€94,972 | |
| Remuneration, social security and pensions | 62 | €85,352 | €78,407 | -€6,945 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €1,018 | +€516 | +102.8% |
| Other operating charges | 640/8 | €1,083 | €1,967 | +€884 | +81.6% |
| Gross operating margin | 9900 | €156,136 | €155,587 | -€549 | -0.4% |
| Operating profit (loss) | 9901 | €69,199 | €74,195 | +€4,996 | +7.2% |
| Financial income | 75/76B | €505 | €710 | +€205 | +40.6% |
| Recurring financial income | 75 | €505 | €710 | +€205 | +40.6% |
| Financial charges | 65/66B | €384 | €316 | -€67 | -17.6% |
| Recurring financial charges | 65 | €384 | €316 | -€67 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €69,320 | €74,588 | +€5,269 | +7.6% |
| Income taxes | 67/77 | €23,398 | €26,366 | +€2,968 | +12.7% |
| Profit (loss) for the period | 9904 | €45,921 | €48,222 | +€2,301 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,921 | €48,222 | +€2,301 | +5.0% |
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 7 October 2026 via checked.be.