DD COMPTAFISC: 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.
DD COMPTAFISC
Largest movements
- Tangible fixed assets -€13,869
down €13,869 (-33.1%), from €41,921 to €28,052
- Cash +€5,551
up €5,551 (+52.8%), from €10,514 to €16,065
mainly Depreciation (+€16,314) and Trade debts (+€1,543)
- Deferred charges and accrued income +€717
up €717 (+526.1%), from €136 to €853
- Debts after one year -€9,472
down €9,472 (-25.3%), from €37,456 to €27,985
- Trade debts +€1,543
new in 2025: €1,543
- Profit (loss) carried forward -€1,521
down €1,521 (-22.2%), from €6,840 to €5,318
- Accrued charges and deferred income +€1,480
new in 2025: €1,480
- Gross operating margin +€12,408
up €12,408 (+71.6%), from €17,337 to €29,744
- Depreciation +€10,259
up €10,259 (+169.4%), from €6,055 to €16,314
- Staff costs +€7,403
new in 2025: €7,403
- Other operating charges -€5,755
down €5,755 (-83.5%), from €6,890 to €1,135
- Financial charges +€1,015
up €1,015 (+128.0%), from €793 to €1,808
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 | €70,434 | €63,233 | -€7,201 | -10.2% |
| Fixed assets | 21/28 | €41,981 | €28,140 | -€13,841 | -33.0% |
| Tangible fixed assets | 22/27 | €41,921 | €28,052 | -€13,869 | -33.1% |
| Furniture and vehicles | 24 | €41,921 | €28,052 | -€13,869 | -33.1% |
| Financial fixed assets | 28 | €60 | €88 | +€28 | +46.0% |
| Current assets | 29/58 | €28,453 | €35,093 | +€6,640 | +23.3% |
| Amounts receivable within one year | 40/41 | €17,803 | €18,175 | +€372 | +2.1% |
| Trade receivables | 40 | €17,727 | €18,169 | +€442 | +2.5% |
| Other amounts receivable | 41 | €76 | €7 | -€69 | -91.2% |
| Cash at bank and in hand | 54/58 | €10,514 | €16,065 | +€5,551 | +52.8% |
| Deferred charges and accrued income | 490/1 | €136 | €853 | +€717 | +526.1% |
| Total equity and liabilities | 10/49 | €70,434 | €63,233 | -€7,201 | -10.2% |
| Equity | 10/15 | €16,840 | €15,318 | -€1,521 | -9.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,840 | €5,318 | -€1,521 | -22.2% |
| Amounts payable | 17/49 | €53,595 | €47,915 | -€5,680 | -10.6% |
| Amounts payable after more than one year | 17 | €37,456 | €27,985 | -€9,472 | -25.3% |
| Financial debts | 170/4 | €37,456 | €27,985 | -€9,472 | -25.3% |
| Amounts payable within one year | 42/48 | €16,138 | €18,450 | +€2,312 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €9,118 | €9,472 | +€354 | +3.9% |
| Trade debts | 44 | - | €1,543 | +€1,543 | |
| Suppliers | 440/4 | - | €1,543 | +€1,543 | |
| Taxes, remuneration and social security | 45 | €4,364 | €4,635 | +€271 | +6.2% |
| Taxes | 450/3 | €4,364 | €4,635 | +€271 | +6.2% |
| Other amounts payable | 47/48 | €2,656 | €2,801 | +€144 | +5.4% |
| Accrued charges and deferred income | 492/3 | - | €1,480 | +€1,480 | |
| Remuneration, social security and pensions | 62 | - | €7,403 | +€7,403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,055 | €16,314 | +€10,259 | +169.4% |
| Other operating charges | 640/8 | €6,890 | €1,135 | -€5,755 | -83.5% |
| Non-recurring operating charges | 66A | €5,360 | €660 | -€4,700 | -87.7% |
| Gross operating margin | 9900 | €17,337 | €29,744 | +€12,408 | +71.6% |
| Operating profit (loss) | 9901 | -€968 | €4,232 | +€5,200 | |
| Financial income | 75/76B | €0 | €54 | +€54 | +270000.0% |
| Recurring financial income | 75 | €0 | €54 | +€54 | +270000.0% |
| Financial charges | 65/66B | €793 | €1,808 | +€1,015 | +128.0% |
| Recurring financial charges | 65 | €793 | €1,808 | +€1,015 | +128.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,761 | €2,479 | +€4,239 | |
| Income taxes | 67/77 | €3,497 | €4,000 | +€503 | +14.4% |
| Profit (loss) for the period | 9904 | -€5,257 | -€1,521 | +€3,736 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,257 | -€1,521 | +€3,736 | +71.1% |
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 12 October 2026 via checked.be.