FI7COMPTA: 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.
FI7COMPTA
Largest movements
- Tangible fixed assets +€27,601
up €27,601 (+1093.1%), from €2,525 to €30,126
of which Furniture and vehicles: +€27,978
- Receivables within one year -€22,480
down €22,480 (-49.2%), from €45,650 to €23,170
of which Other amounts receivable: -€22,163
- Cash -€2,233
down €2,233 (-1.3%), from €168,717 to €166,484
mainly Investment in fixed assets (net) (-€38,104) and Other debts (-€24,426)
- Other debts -€24,426
down €24,426 (-71.9%), from €33,965 to €9,539
- Reserves +€23,000
up €23,000 (+15.2%), from €150,860 to €173,860
- Tax, wage and social debts +€4,622
up €4,622 (+526.3%), from €878 to €5,500
- Depreciation +€8,931
up €8,931 (+568.1%), from €1,572 to €10,503
- Taxes -€3,482
down €3,482 (-22.9%), from €15,193 to €11,711
- Gross operating margin -€1,554
down €1,554 (-3.2%), from €47,808 to €46,254
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 | €216,891 | €219,780 | +€2,888 | +1.3% |
| Fixed assets | 21/28 | €2,525 | €30,126 | +€27,601 | +1093.1% |
| Tangible fixed assets | 22/27 | €2,525 | €30,126 | +€27,601 | +1093.1% |
| Land and buildings | 22 | €725 | €348 | -€377 | -52.0% |
| Furniture and vehicles | 24 | €1,800 | €29,778 | +€27,978 | +1554.3% |
| Current assets | 29/58 | €214,366 | €189,654 | -€24,712 | -11.5% |
| Amounts receivable within one year | 40/41 | €45,650 | €23,170 | -€22,480 | -49.2% |
| Trade receivables | 40 | €21,810 | €21,493 | -€317 | -1.5% |
| Other amounts receivable | 41 | €23,840 | €1,677 | -€22,163 | -93.0% |
| Cash at bank and in hand | 54/58 | €168,717 | €166,484 | -€2,233 | -1.3% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €216,891 | €219,780 | +€2,888 | +1.3% |
| Equity | 10/15 | €181,556 | €204,556 | +€23,000 | +12.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €150,860 | €173,860 | +€23,000 | +15.2% |
| Distributable reserves | 133 | €150,860 | €173,860 | +€23,000 | +15.2% |
| Profit (loss) carried forward | 14 | €12,104 | €12,104 | = | 0.0% |
| Amounts payable | 17/49 | €35,335 | €15,223 | -€20,112 | -56.9% |
| Amounts payable within one year | 42/48 | €35,335 | €15,223 | -€20,112 | -56.9% |
| Trade debts | 44 | €492 | €184 | -€308 | -62.5% |
| Suppliers | 440/4 | €492 | €184 | -€308 | -62.5% |
| Taxes, remuneration and social security | 45 | €878 | €5,500 | +€4,622 | +526.3% |
| Taxes | 450/3 | €878 | €5,500 | +€4,622 | +526.3% |
| Other amounts payable | 47/48 | €33,965 | €9,539 | -€24,426 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,572 | €10,503 | +€8,931 | +568.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,600 | €1,732 | +€132 | +8.2% |
| Gross operating margin | 9900 | €47,808 | €46,254 | -€1,554 | -3.2% |
| Operating profit (loss) | 9901 | €44,635 | €34,019 | -€10,616 | -23.8% |
| Financial income | 75/76B | €694 | €842 | +€148 | +21.4% |
| Recurring financial income | 75 | €694 | €842 | +€148 | +21.4% |
| Financial charges | 65/66B | €136 | €150 | +€15 | +10.7% |
| Recurring financial charges | 65 | €136 | €150 | +€15 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €45,193 | €34,711 | -€10,482 | -23.2% |
| Income taxes | 67/77 | €15,193 | €11,711 | -€3,482 | -22.9% |
| Profit (loss) for the period | 9904 | €30,000 | €23,000 | -€7,000 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,000 | €23,000 | -€7,000 | -23.3% |
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 6 October 2026 via checked.be.