De Compromis: 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.
De Compromis
Largest movements
- Tangible fixed assets +€179,730
up €179,730 (+15.5%), from €1.2m to €1.3m
of which Land and buildings: +€175,595
- Cash -€17,507
down €17,507 (-94.7%), from €18,488 to €980
mainly Trade debts (-€265,155) and Investment in fixed assets (net) (-€239,965)
- Trade debts -€265,155
down €265,155 (-60.8%), from €435,874 to €170,719
- Other debts +€248,753
up €248,753 (+339%), from €73,347 to €322,100
- Reserves +€79,141
new in 2025: €79,141
- Tax, wage and social debts +€59,916
up €59,916 (+2,748,461%), from €2 to €59,919
of which Remuneration and social security: +€34,314
- Debts after one year -€36,137
down €36,137 (-4.7%), from €763,903 to €727,766
- Gross operating margin +€373,480
up €373,480 (+236%), from €158,128 to €531,608
- Staff costs +€279,409
up €279,409 (+475%), from €58,842 to €338,252
- Depreciation +€33,247
up €33,247 (+132%), from €25,189 to €58,436
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.
Derived cash bridge
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 | €1,312,387 | €1,466,495 | +€154,108 | +11.7% |
| Fixed assets | 21/28 | €1,159,694 | €1,341,224 | +€181,530 | +15.7% |
| Tangible fixed assets | 22/27 | €1,158,744 | €1,338,474 | +€179,730 | +15.5% |
| Land and buildings | 22 | €1,158,744 | €1,334,338 | +€175,595 | +15.2% |
| Plant, machinery and equipment | 23 | - | €2,769 | +€2,769 | |
| Furniture and vehicles | 24 | - | €1,366 | +€1,366 | |
| Financial fixed assets | 28 | €950 | €2,750 | +€1,800 | +189% |
| Current assets | 29/58 | €152,694 | €125,271 | -€27,422 | -18.0% |
| Amounts receivable within one year | 40/41 | €131,530 | €120,008 | -€11,522 | -8.8% |
| Trade receivables | 40 | €131,530 | €120,000 | -€11,530 | -8.8% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €18,488 | €980 | -€17,507 | -94.7% |
| Deferred charges and accrued income | 490/1 | €2,676 | €4,284 | +€1,608 | +60.1% |
| Total equity and liabilities | 10/49 | €1,312,387 | €1,466,495 | +€154,108 | +11.7% |
| Equity | 10/15 | -€24,629 | €97,741 | +€122,370 | |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | - | €79,141 | +€79,141 | |
| Distributable reserves | 133 | - | €79,141 | +€79,141 | |
| Profit (loss) carried forward | 14 | -€30,829 | - | +€30,829 | |
| Amounts payable | 17/49 | €1,337,016 | €1,368,754 | +€31,738 | +2.4% |
| Amounts payable after more than one year | 17 | €763,903 | €727,766 | -€36,137 | -4.7% |
| Financial debts | 170/4 | €763,903 | €727,766 | -€36,137 | -4.7% |
| Amounts payable within one year | 42/48 | €571,801 | €639,035 | +€67,234 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €62,577 | €86,297 | +€23,719 | +37.9% |
| Trade debts | 44 | €435,874 | €170,719 | -€265,155 | -60.8% |
| Suppliers | 440/4 | €435,874 | €170,719 | -€265,155 | -60.8% |
| Taxes, remuneration and social security | 45 | €2 | €59,919 | +€59,916 | +2,748,461% |
| Taxes | 450/3 | - | €25,602 | +€25,602 | |
| Remuneration and social security | 454/9 | €2 | €34,317 | +€34,314 | +1,574,056% |
| Other amounts payable | 47/48 | €73,347 | €322,100 | +€248,753 | +339% |
| Accrued charges and deferred income | 492/3 | €1,313 | €1,953 | +€641 | +48.8% |
| Remuneration, social security and pensions | 62 | €58,842 | €338,252 | +€279,409 | +475% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,189 | €58,436 | +€33,247 | +132% |
| Other operating charges | 640/8 | €2,403 | €2,481 | +€77 | +3.2% |
| Gross operating margin | 9900 | €158,128 | €531,608 | +€373,480 | +236% |
| Operating profit (loss) | 9901 | €71,694 | €132,440 | +€60,747 | +84.7% |
| Financial income | 75/76B | €1 | €155 | +€154 | +15,402% |
| Recurring financial income | 75 | €1 | €155 | +€154 | +15,402% |
| Financial charges | 65/66B | €17,280 | €21,975 | +€4,695 | +27.2% |
| Recurring financial charges | 65 | €17,280 | €21,975 | +€4,695 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €54,415 | €110,620 | +€56,205 | +103% |
| Income taxes | 67/77 | - | €650 | +€650 | |
| Profit (loss) for the period | 9904 | €54,415 | €109,970 | +€55,555 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €54,415 | €109,970 | +€55,555 | +102% |
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 15 October 2026 via checked.be.