FP-KOMPAS: 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.
FP-KOMPAS
Largest movements
- Tangible fixed assets -€4,161
down €4,161 (-31.3%), from €13,279 to €9,118
of which Furniture and vehicles: -€3,868
- Cash -€3,697
down €3,697 (-3.4%), from €110,220 to €106,523
mainly Contributions, distributions and other (-€50,588) and Other debts (-€1,840)
- Receivables within one year -€3,562
down €3,562 (-11.7%), from €30,501 to €26,939
of which Trade receivables: -€3,956
- Profit (loss) carried forward -€12,566
down €12,566 (-13.6%), from €92,078 to €79,512
- Tax, wage and social debts +€2,467
up €2,467 (+18.6%), from €13,249 to €15,716
of which Taxes: +€2,467
- Other debts -€1,840
down €1,840 (-58.4%), from €3,151 to €1,311
- Gross operating margin -€17,597
down €17,597 (-24.9%), from €70,799 to €53,202
- Taxes -€2,042
down €2,042 (-16.8%), from €12,160 to €10,118
- Financial charges -€910
down €910 (-50.6%), from €1,798 to €888
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 | €154,616 | €144,235 | -€10,381 | -6.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €13,460 | €9,299 | -€4,161 | -30.9% |
| Tangible fixed assets | 22/27 | €13,279 | €9,118 | -€4,161 | -31.3% |
| Plant, machinery and equipment | 23 | €2,403 | €2,110 | -€294 | -12.2% |
| Furniture and vehicles | 24 | €10,876 | €7,008 | -€3,868 | -35.6% |
| Financial fixed assets | 28 | €181 | €181 | = | 0.0% |
| Current assets | 29/58 | €141,155 | €134,935 | -€6,220 | -4.4% |
| Amounts receivable within one year | 40/41 | €30,501 | €26,939 | -€3,562 | -11.7% |
| Trade receivables | 40 | €27,661 | €23,705 | -€3,956 | -14.3% |
| Other amounts receivable | 41 | €2,840 | €3,234 | +€394 | +13.9% |
| Cash at bank and in hand | 54/58 | €110,220 | €106,523 | -€3,697 | -3.4% |
| Deferred charges and accrued income | 490/1 | €435 | €1,474 | +€1,039 | +239% |
| Total equity and liabilities | 10/49 | €154,616 | €144,235 | -€10,381 | -6.7% |
| Equity | 10/15 | €137,078 | €124,512 | -€12,566 | -9.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,078 | €79,512 | -€12,566 | -13.6% |
| Amounts payable | 17/49 | €17,538 | €19,723 | +€2,185 | +12.5% |
| Amounts payable within one year | 42/48 | €17,218 | €19,311 | +€2,093 | +12.2% |
| Trade debts | 44 | €818 | €2,284 | +€1,466 | +179% |
| Suppliers | 440/4 | €818 | €2,284 | +€1,466 | +179% |
| Taxes, remuneration and social security | 45 | €13,249 | €15,716 | +€2,467 | +18.6% |
| Taxes | 450/3 | €11,249 | €13,716 | +€2,467 | +21.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €3,151 | €1,311 | -€1,840 | -58.4% |
| Accrued charges and deferred income | 492/3 | €320 | €412 | +€92 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,633 | €2,707 | +€74 | +2.8% |
| Other operating charges | 640/8 | €913 | €1,293 | +€380 | +41.7% |
| Non-recurring operating charges | 66A | €18,057 | €214 | -€17,843 | -98.8% |
| Gross operating margin | 9900 | €70,799 | €53,202 | -€17,597 | -24.9% |
| Operating profit (loss) | 9901 | €49,196 | €48,988 | -€209 | -0.4% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €1,798 | €888 | -€910 | -50.6% |
| Recurring financial charges | 65 | €1,798 | €888 | -€910 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €47,399 | €48,140 | +€741 | +1.6% |
| Income taxes | 67/77 | €12,160 | €10,118 | -€2,042 | -16.8% |
| Profit (loss) for the period | 9904 | €35,239 | €38,022 | +€2,783 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,239 | €38,022 | +€2,783 | +7.9% |
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 17 October 2026 via checked.be.