H.I. Kompta: 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.I. Kompta
Largest movements
- Cash +€98,542
up €98,542 (+599.8%), from €16,429 to €114,972
mainly Net result for the year (+€88,489) and Tax, wage and social debts (+€25,991)
- Tangible fixed assets +€11,944
up €11,944 (+127.9%), from €9,335 to €21,279
- Deferred charges and accrued income +€4,177
up €4,177 (+510.6%), from €818 to €4,995
- Receivables within one year +€3,295
up €3,295 (+34.6%), from €9,519 to €12,813
- Reserves +€86,823
up €86,823 (+387.2%), from €22,424 to €109,247
- Tax, wage and social debts +€25,991
up €25,991 (+320.1%), from €8,118 to €34,109
of which Taxes: +€23,909
- Trade debts +€4,790
up €4,790 (+1263.8%), from €379 to €5,169
- Gross operating margin +€98,953
up €98,953 (+309.6%), from €31,966 to €130,919
- Taxes +€19,751
up €19,751 (+307.3%), from €6,428 to €26,179
- Staff costs +€5,450
new in 2025: €5,450
- Depreciation +€4,757
up €4,757 (+572.2%), from €831 to €5,588
- Other operating charges +€4,270
up €4,270 (+710.8%), from €601 to €4,871
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 | €36,101 | €155,064 | +€118,962 | +329.5% |
| Fixed assets | 21/28 | €9,335 | €22,284 | +€12,949 | +138.7% |
| Tangible fixed assets | 22/27 | €9,335 | €21,279 | +€11,944 | +127.9% |
| Furniture and vehicles | 24 | €9,335 | €21,279 | +€11,944 | +127.9% |
| Financial fixed assets | 28 | - | €1,005 | +€1,005 | |
| Current assets | 29/58 | €26,766 | €132,780 | +€106,014 | +396.1% |
| Amounts receivable within one year | 40/41 | €9,519 | €12,813 | +€3,295 | +34.6% |
| Trade receivables | 40 | €9,519 | €12,813 | +€3,295 | +34.6% |
| Cash at bank and in hand | 54/58 | €16,429 | €114,972 | +€98,542 | +599.8% |
| Deferred charges and accrued income | 490/1 | €818 | €4,995 | +€4,177 | +510.6% |
| Total equity and liabilities | 10/49 | €36,101 | €155,064 | +€118,962 | +329.5% |
| Equity | 10/15 | €23,624 | €110,447 | +€86,823 | +367.5% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €22,424 | €109,247 | +€86,823 | +387.2% |
| Distributable reserves | 133 | €22,424 | €109,247 | +€86,823 | +387.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,477 | €44,616 | +€32,139 | +257.6% |
| Amounts payable within one year | 42/48 | €12,477 | €44,616 | +€32,139 | +257.6% |
| Trade debts | 44 | €379 | €5,169 | +€4,790 | +1263.8% |
| Suppliers | 440/4 | €379 | €5,169 | +€4,790 | +1263.8% |
| Taxes, remuneration and social security | 45 | €8,118 | €34,109 | +€25,991 | +320.1% |
| Taxes | 450/3 | €8,118 | €32,027 | +€23,909 | +294.5% |
| Remuneration and social security | 454/9 | - | €2,082 | +€2,082 | |
| Other amounts payable | 47/48 | €3,980 | €5,338 | +€1,358 | +34.1% |
| Remuneration, social security and pensions | 62 | - | €5,450 | +€5,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €831 | €5,588 | +€4,757 | +572.2% |
| Other operating charges | 640/8 | €601 | €4,871 | +€4,270 | +710.8% |
| Gross operating margin | 9900 | €31,966 | €130,919 | +€98,953 | +309.6% |
| Operating profit (loss) | 9901 | €30,534 | €115,010 | +€84,475 | +276.7% |
| Financial income | 75/76B | €5 | €126 | +€121 | +2305.9% |
| Recurring financial income | 75 | €5 | €126 | +€121 | +2305.9% |
| Financial charges | 65/66B | €21 | €468 | +€447 | +2120.8% |
| Recurring financial charges | 65 | €21 | €468 | +€447 | +2120.8% |
| Profit (loss) for the period before taxes | 9903 | €30,518 | €114,668 | +€84,149 | +275.7% |
| Income taxes | 67/77 | €6,428 | €26,179 | +€19,751 | +307.3% |
| Profit (loss) for the period | 9904 | €24,090 | €88,489 | +€64,399 | +267.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,090 | €88,489 | +€64,399 | +267.3% |
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 5 October 2026 via checked.be.