H.D. 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.
H.D. COMPTA
Largest movements
- Current investments +€30,747
up €30,747 (+9.5%), from €324,262 to €355,009
- Cash -€20,717
down €20,717 (-64.7%), from €31,999 to €11,282
mainly Contributions, distributions and other (-€45,500) and Current investments (-€30,747)
- Receivables within one year -€10,641
down €10,641 (-67.5%), from €15,768 to €5,128
of which Trade receivables: -€8,113
- Tangible fixed assets -€3,937
down €3,937 (-70.5%), from €5,586 to €1,649
- Other debts -€7,453
down €7,453 (-12.5%), from €59,486 to €52,033
- Tax, wage and social debts +€4,711
up €4,711 (+70.6%), from €6,669 to €11,380
- Depreciation -€12,421
down €12,421 (-90.5%), from €13,731 to €1,310
- Financial income +€4,897
up €4,897 (+128.3%), from €3,816 to €8,712
- Taxes +€4,437
up €4,437 (+38.4%), from €11,541 to €15,978
- Gross operating margin +€3,172
up €3,172 (+6.5%), from €48,926 to €52,097
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 | €379,219 | €374,206 | -€5,013 | -1.3% |
| Fixed assets | 21/28 | €5,586 | €1,649 | -€3,937 | -70.5% |
| Tangible fixed assets | 22/27 | €5,586 | €1,649 | -€3,937 | -70.5% |
| Furniture and vehicles | 24 | €5,586 | €1,649 | -€3,937 | -70.5% |
| Current assets | 29/58 | €373,634 | €372,557 | -€1,077 | -0.3% |
| Amounts receivable within one year | 40/41 | €15,768 | €5,128 | -€10,641 | -67.5% |
| Trade receivables | 40 | €9,565 | €1,452 | -€8,113 | -84.8% |
| Other amounts receivable | 41 | €6,203 | €3,676 | -€2,528 | -40.7% |
| Current investments | 50/53 | €324,262 | €355,009 | +€30,747 | +9.5% |
| Cash at bank and in hand | 54/58 | €31,999 | €11,282 | -€20,717 | -64.7% |
| Deferred charges and accrued income | 490/1 | €1,604 | €1,138 | -€466 | -29.1% |
| Total equity and liabilities | 10/49 | €379,219 | €374,206 | -€5,013 | -1.3% |
| Equity | 10/15 | €302,188 | €299,526 | -€2,662 | -0.9% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €97,359 | €93,859 | -€3,500 | -3.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €95,500 | €92,000 | -€3,500 | -3.7% |
| Profit (loss) carried forward | 14 | €198,529 | €199,366 | +€838 | +0.4% |
| Amounts payable | 17/49 | €77,032 | €74,680 | -€2,351 | -3.1% |
| Amounts payable within one year | 42/48 | €72,532 | €70,180 | -€2,351 | -3.2% |
| Trade debts | 44 | €6,377 | €6,768 | +€391 | +6.1% |
| Suppliers | 440/4 | €6,377 | €6,768 | +€391 | +6.1% |
| Taxes, remuneration and social security | 45 | €6,669 | €11,380 | +€4,711 | +70.6% |
| Taxes | 450/3 | €6,669 | €11,380 | +€4,711 | +70.6% |
| Other amounts payable | 47/48 | €59,486 | €52,033 | -€7,453 | -12.5% |
| Accrued charges and deferred income | 492/3 | €4,500 | €4,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,731 | €1,310 | -€12,421 | -90.5% |
| Other operating charges | 640/8 | €822 | €443 | -€380 | -46.2% |
| Gross operating margin | 9900 | €48,926 | €52,097 | +€3,172 | +6.5% |
| Operating profit (loss) | 9901 | €34,372 | €50,344 | +€15,972 | +46.5% |
| Financial income | 75/76B | €3,816 | €8,712 | +€4,897 | +128.3% |
| Recurring financial income | 75 | €3,816 | €8,712 | +€4,897 | +128.3% |
| Financial charges | 65/66B | €322 | €241 | -€81 | -25.2% |
| Recurring financial charges | 65 | €322 | €241 | -€81 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €37,866 | €58,816 | +€20,950 | +55.3% |
| Income taxes | 67/77 | €11,541 | €15,978 | +€4,437 | +38.4% |
| Profit (loss) for the period | 9904 | €26,325 | €42,838 | +€16,513 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,325 | €42,838 | +€16,513 | +62.7% |
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.