KOMPTOIR: 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.
KOMPTOIR
Largest movements
- Tangible fixed assets -€39,006
down €39,006 (-10.5%), from €369,837 to €330,831
of which Plant, machinery and equipment: -€21,679
- Receivables within one year +€19,045
up €19,045 (+91.9%), from €20,727 to €39,772
of which Trade receivables: +€17,071
- Cash +€13,997
up €13,997 (+56.4%), from €24,820 to €38,816
mainly Depreciation (+€47,752) and Advances received (+€15,000)
- Debts after one year -€25,805
down €25,805 (-9.9%), from €260,774 to €234,968
- Advances received +€15,000
new in 2025: €15,000
- Reserves +€14,007
up €14,007 (+25.4%), from €55,237 to €69,244
- Other debts -€5,993
down €5,993 (-33.1%), from €18,106 to €12,113
- Gross operating margin +€13,033
up €13,033 (+8.2%), from €159,564 to €172,597
- Staff costs +€6,989
up €6,989 (+8.0%), from €86,867 to €93,856
- Taxes +€5,650
new in 2025: €5,650
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 | €431,949 | €430,497 | -€1,452 | -0.3% |
| Fixed assets | 21/28 | €373,156 | €334,150 | -€39,006 | -10.5% |
| Tangible fixed assets | 22/27 | €369,837 | €330,831 | -€39,006 | -10.5% |
| Plant, machinery and equipment | 23 | €50,054 | €28,375 | -€21,679 | -43.3% |
| Furniture and vehicles | 24 | €7,794 | €8,876 | +€1,083 | +13.9% |
| Other tangible fixed assets | 26 | €311,989 | €293,580 | -€18,409 | -5.9% |
| Financial fixed assets | 28 | €3,319 | €3,319 | = | 0.0% |
| Current assets | 29/58 | €58,794 | €96,347 | +€37,554 | +63.9% |
| Stocks and contracts in progress | 3 | €11,614 | €12,910 | +€1,296 | +11.2% |
| Stocks | 30/36 | €11,614 | €12,910 | +€1,296 | +11.2% |
| Amounts receivable within one year | 40/41 | €20,727 | €39,772 | +€19,045 | +91.9% |
| Trade receivables | 40 | €12,895 | €29,967 | +€17,071 | +132% |
| Other amounts receivable | 41 | €7,832 | €9,806 | +€1,974 | +25.2% |
| Cash at bank and in hand | 54/58 | €24,820 | €38,816 | +€13,997 | +56.4% |
| Deferred charges and accrued income | 490/1 | €1,633 | €4,848 | +€3,216 | +197% |
| Total equity and liabilities | 10/49 | €431,949 | €430,497 | -€1,452 | -0.3% |
| Equity | 10/15 | €60,237 | €74,244 | +€14,007 | +23.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,237 | €69,244 | +€14,007 | +25.4% |
| Distributable reserves | 133 | €55,237 | €69,244 | +€14,007 | +25.4% |
| Amounts payable | 17/49 | €371,712 | €356,253 | -€15,459 | -4.2% |
| Amounts payable after more than one year | 17 | €260,774 | €234,968 | -€25,805 | -9.9% |
| Financial debts | 170/4 | €260,774 | €234,968 | -€25,805 | -9.9% |
| Amounts payable within one year | 42/48 | €110,939 | €121,285 | +€10,346 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €27,648 | €29,200 | +€1,552 | +5.6% |
| Trade debts | 44 | €58,058 | €57,417 | -€641 | -1.1% |
| Suppliers | 440/4 | €58,058 | €57,417 | -€641 | -1.1% |
| Advances received on contracts in progress | 46 | - | €15,000 | +€15,000 | |
| Taxes, remuneration and social security | 45 | €7,127 | €7,555 | +€428 | +6.0% |
| Taxes | 450/3 | €50 | €98 | +€48 | +94.2% |
| Remuneration and social security | 454/9 | €7,076 | €7,457 | +€381 | +5.4% |
| Other amounts payable | 47/48 | €18,106 | €12,113 | -€5,993 | -33.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €86,867 | €93,856 | +€6,989 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,593 | €47,752 | -€841 | -1.7% |
| Other operating charges | 640/8 | €1,504 | €2,990 | +€1,485 | +98.7% |
| Non-recurring operating charges | 66A | €694 | €0 | -€694 | -100% |
| Gross operating margin | 9900 | €159,564 | €172,597 | +€13,033 | +8.2% |
| Operating profit (loss) | 9901 | €21,906 | €28,000 | +€6,094 | +27.8% |
| Financial income | 75/76B | €767 | €355 | -€412 | -53.7% |
| Recurring financial income | 75 | €767 | €355 | -€412 | -53.7% |
| Financial charges | 65/66B | €9,680 | €8,697 | -€982 | -10.1% |
| Recurring financial charges | 65 | €9,680 | €8,697 | -€982 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €12,993 | €19,657 | +€6,665 | +51.3% |
| Income taxes | 67/77 | - | €5,650 | +€5,650 | |
| Profit (loss) for the period | 9904 | €12,993 | €14,007 | +€1,014 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,993 | €14,007 | +€1,014 | +7.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.