INFOCOMPTA: 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.
INFOCOMPTA
Largest movements
- Cash +€24,579
up €24,579 (+62.4%), from €39,373 to €63,952
mainly Net result for the year (+€22,531) and Trade debts (+€8,816)
- Receivables within one year +€8,174
up €8,174 (+5.6%), from €146,991 to €155,165
of which Trade receivables: +€7,495
- Tangible fixed assets -€3,486
down €3,486 (-29.1%), from €11,978 to €8,492
of which Other tangible fixed assets: -€3,031
- Reserves +€22,531
up €22,531 (+21.4%), from €105,071 to €127,602
of which Distributable reserves: +€22,531
- Trade debts +€8,816
up €8,816 (+114.3%), from €7,712 to €16,529
- Gross operating margin +€17,544
up €17,544 (+18.9%), from €93,031 to €110,575
- Taxes +€8,857
up €8,857 (+277.1%), from €3,197 to €12,054
- Staff costs -€6,287
down €6,287 (-8.3%), from €75,784 to €69,496
- Depreciation -€4,353
down €4,353 (-44.2%), from €9,840 to €5,487
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 | €198,342 | €227,610 | +€29,267 | +14.8% |
| Fixed assets | 21/28 | €11,978 | €8,492 | -€3,486 | -29.1% |
| Tangible fixed assets | 22/27 | €11,978 | €8,492 | -€3,486 | -29.1% |
| Furniture and vehicles | 24 | €4,100 | €3,645 | -€455 | -11.1% |
| Other tangible fixed assets | 26 | €7,878 | €4,846 | -€3,031 | -38.5% |
| Current assets | 29/58 | €186,364 | €219,118 | +€32,753 | +17.6% |
| Amounts receivable within one year | 40/41 | €146,991 | €155,165 | +€8,174 | +5.6% |
| Trade receivables | 40 | €146,579 | €154,074 | +€7,495 | +5.1% |
| Other amounts receivable | 41 | €412 | €1,091 | +€679 | +164.9% |
| Cash at bank and in hand | 54/58 | €39,373 | €63,952 | +€24,579 | +62.4% |
| Total equity and liabilities | 10/49 | €198,342 | €227,610 | +€29,267 | +14.8% |
| Equity | 10/15 | €161,562 | €184,093 | +€22,531 | +13.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €105,071 | €127,602 | +€22,531 | +21.4% |
| 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 | €103,212 | €125,743 | +€22,531 | +21.8% |
| Profit (loss) carried forward | 14 | €37,898 | €37,898 | = | 0.0% |
| Amounts payable | 17/49 | €36,780 | €43,517 | +€6,736 | +18.3% |
| Amounts payable within one year | 42/48 | €36,780 | €43,517 | +€6,736 | +18.3% |
| Trade debts | 44 | €7,712 | €16,529 | +€8,816 | +114.3% |
| Suppliers | 440/4 | €7,712 | €16,529 | +€8,816 | +114.3% |
| Taxes, remuneration and social security | 45 | €23,730 | €21,456 | -€2,274 | -9.6% |
| Taxes | 450/3 | €17,145 | €12,887 | -€4,257 | -24.8% |
| Remuneration and social security | 454/9 | €6,585 | €8,569 | +€1,983 | +30.1% |
| Other amounts payable | 47/48 | €5,338 | €5,532 | +€194 | +3.6% |
| Non-recurring operating income | 76A | - | €6 | +€6 | |
| Remuneration, social security and pensions | 62 | €75,784 | €69,496 | -€6,287 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,840 | €5,487 | -€4,353 | -44.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €367 | +€367 | |
| Other operating charges | 640/8 | €408 | €304 | -€104 | -25.4% |
| Gross operating margin | 9900 | €93,031 | €110,575 | +€17,544 | +18.9% |
| Operating profit (loss) | 9901 | €6,999 | €34,920 | +€27,921 | +398.9% |
| Financial income | 75/76B | €126 | €97 | -€28 | -22.4% |
| Recurring financial income | 75 | €126 | €97 | -€28 | -22.4% |
| Financial charges | 65/66B | €688 | €433 | -€255 | -37.1% |
| Recurring financial charges | 65 | €688 | €433 | -€255 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €6,437 | €34,585 | +€28,148 | +437.3% |
| Income taxes | 67/77 | €3,197 | €12,054 | +€8,857 | +277.1% |
| Profit (loss) for the period | 9904 | €3,240 | €22,531 | +€19,291 | +595.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,240 | €22,531 | +€19,291 | +595.4% |
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.