F.T.-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.
F.T.-COMPTA
Largest movements
- Receivables within one year +€1,716
up €1,716 (+16.1%), from €10,671 to €12,387
of which Trade receivables: +€2,539
- Reserves +€16,092
up €16,092 (+16.4%), from €98,205 to €114,297
- Other debts -€10,940
down €10,940 (-56.1%), from €19,505 to €8,565
- Tax, wage and social debts -€3,483
down €3,483 (-39.7%), from €8,764 to €5,281
- Gross operating margin -€22,204
down €22,204 (-58.9%), from €37,716 to €15,513
- Taxes -€6,603
down €6,603 (-55.0%), from €11,999 to €5,397
- Financial income -€1,062
down €1,062 (-12.3%), from €8,602 to €7,540
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,968 | €148,098 | +€1,130 | +0.8% |
| Fixed assets | 21/28 | €46,400 | €46,400 | = | 0.0% |
| Financial fixed assets | 28 | €46,400 | €46,400 | = | 0.0% |
| Current assets | 29/58 | €100,568 | €101,698 | +€1,130 | +1.1% |
| Amounts receivable within one year | 40/41 | €10,671 | €12,387 | +€1,716 | +16.1% |
| Trade receivables | 40 | €9,578 | €12,117 | +€2,539 | +26.5% |
| Other amounts receivable | 41 | €1,093 | €270 | -€823 | -75.3% |
| Cash at bank and in hand | 54/58 | €88,898 | €88,062 | -€836 | -0.9% |
| Deferred charges and accrued income | 490/1 | €999 | €1,249 | +€250 | +25.0% |
| Total equity and liabilities | 10/49 | €146,968 | €148,098 | +€1,130 | +0.8% |
| Equity | 10/15 | €116,805 | €132,897 | +€16,092 | +13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,205 | €114,297 | +€16,092 | +16.4% |
| Distributable reserves | 133 | €98,205 | €114,297 | +€16,092 | +16.4% |
| Amounts payable | 17/49 | €30,164 | €15,201 | -€14,962 | -49.6% |
| Amounts payable within one year | 42/48 | €30,164 | €15,201 | -€14,962 | -49.6% |
| Trade debts | 44 | €1,895 | €1,355 | -€540 | -28.5% |
| Suppliers | 440/4 | €1,895 | €1,355 | -€540 | -28.5% |
| Taxes, remuneration and social security | 45 | €8,764 | €5,281 | -€3,483 | -39.7% |
| Taxes | 450/3 | €8,764 | €5,281 | -€3,483 | -39.7% |
| Other amounts payable | 47/48 | €19,505 | €8,565 | -€10,940 | -56.1% |
| Other operating charges | 640/8 | €858 | €815 | -€43 | -5.0% |
| Gross operating margin | 9900 | €37,716 | €15,513 | -€22,204 | -58.9% |
| Operating profit (loss) | 9901 | €36,858 | €14,698 | -€22,161 | -60.1% |
| Financial income | 75/76B | €8,602 | €7,540 | -€1,062 | -12.3% |
| Recurring financial income | 75 | €8,602 | €7,540 | -€1,062 | -12.3% |
| Financial charges | 65/66B | €896 | €749 | -€148 | -16.5% |
| Recurring financial charges | 65 | €896 | €749 | -€148 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €44,564 | €21,489 | -€23,075 | -51.8% |
| Income taxes | 67/77 | €11,999 | €5,397 | -€6,603 | -55.0% |
| Profit (loss) for the period | 9904 | €32,565 | €16,092 | -€16,472 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,565 | €16,092 | -€16,472 | -50.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.