LA COMPT'ACTIVE: 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.
LA COMPT'ACTIVE
Largest movements
- Cash +€116,887
up €116,887 (+105%), from €111,301 to €228,187
mainly Net result for the year (+€145,686) and Receivables after one year (+€67,530)
- Receivables after one year -€67,530
down €67,530 (-100%), from €67,530 to €0
- Receivables within one year +€19,666
up €19,666 (+11.9%), from €165,891 to €185,557
of which Trade receivables: +€19,899
- Current investments +€15,000
up €15,000 (+28.1%), from €53,469 to €68,469
- Tangible fixed assets -€11,344
down €11,344 (-6.4%), from €177,643 to €166,299
of which Land and buildings: -€15,833
- Other debts +€55,782
up €55,782 (+137%), from €40,781 to €96,563
- Debts after one year -€17,344
down €17,344 (-18.4%), from €94,090 to €76,746
- Provisions +€16,268
up €16,268 (+42.8%), from €38,030 to €54,298
- Tax, wage and social debts +€9,333
up €9,333 (+10.2%), from €91,542 to €100,875
of which Taxes: +€10,034
- Gross operating margin +€114,830
up €114,830 (+39.2%), from €293,308 to €408,138
- Taxes +€32,287
up €32,287 (+84.6%), from €38,153 to €70,441
- Staff costs +€25,604
up €25,604 (+30.8%), from €83,092 to €108,696
- Provisions -€21,762
down €21,762 (-57.2%), from €38,030 to €16,268
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 | €580,379 | €655,098 | +€74,719 | +12.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €177,643 | €166,299 | -€11,344 | -6.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €177,643 | €166,299 | -€11,344 | -6.4% |
| Land and buildings | 22 | €160,734 | €144,901 | -€15,833 | -9.9% |
| Plant, machinery and equipment | 23 | €9,908 | €10,055 | +€147 | +1.5% |
| Furniture and vehicles | 24 | €5,272 | €9,971 | +€4,699 | +89.1% |
| Other tangible fixed assets | 26 | €1,729 | €1,372 | -€357 | -20.7% |
| Current assets | 29/58 | €402,736 | €488,799 | +€86,063 | +21.4% |
| Amounts receivable after more than one year | 29 | €67,530 | €0 | -€67,530 | -100% |
| Other amounts receivable | 291 | €67,530 | - | -€67,530 | |
| Amounts receivable within one year | 40/41 | €165,891 | €185,557 | +€19,666 | +11.9% |
| Trade receivables | 40 | €159,081 | €178,980 | +€19,899 | +12.5% |
| Other amounts receivable | 41 | €6,810 | €6,577 | -€232 | -3.4% |
| Current investments | 50/53 | €53,469 | €68,469 | +€15,000 | +28.1% |
| Cash at bank and in hand | 54/58 | €111,301 | €228,187 | +€116,887 | +105% |
| Deferred charges and accrued income | 490/1 | €4,546 | €6,586 | +€2,040 | +44.9% |
| Total equity and liabilities | 10/49 | €580,379 | €655,098 | +€74,719 | +12.9% |
| Equity | 10/15 | €292,359 | €298,005 | +€5,647 | +1.9% |
| Contributions | 10/11 | €186 | €186 | = | 0.0% |
| Reserves | 13 | €271,343 | €276,990 | +€5,647 | +2.1% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €264 | €264 | = | 0.0% |
| Distributable reserves | 133 | €271,080 | €276,726 | +€5,647 | +2.1% |
| Profit (loss) carried forward | 14 | €20,830 | €20,830 | = | 0.0% |
| Provisions and deferred taxes | 16 | €38,030 | €54,298 | +€16,268 | +42.8% |
| Provisions for liabilities and charges | 160/5 | €38,030 | €54,298 | +€16,268 | +42.8% |
| Other liabilities and charges | 164/5 | €38,030 | €54,298 | +€16,268 | +42.8% |
| Amounts payable | 17/49 | €249,990 | €302,794 | +€52,804 | +21.1% |
| Amounts payable after more than one year | 17 | €94,090 | €76,746 | -€17,344 | -18.4% |
| Financial debts | 170/4 | €94,090 | €76,746 | -€17,344 | -18.4% |
| Amounts payable within one year | 42/48 | €154,345 | €224,493 | +€70,149 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €17,081 | €17,344 | +€263 | +1.5% |
| Trade debts | 44 | €4,940 | €9,711 | +€4,771 | +96.6% |
| Suppliers | 440/4 | €4,940 | €9,711 | +€4,771 | +96.6% |
| Taxes, remuneration and social security | 45 | €91,542 | €100,875 | +€9,333 | +10.2% |
| Taxes | 450/3 | €80,448 | €90,483 | +€10,034 | +12.5% |
| Remuneration and social security | 454/9 | €11,094 | €10,392 | -€702 | -6.3% |
| Other amounts payable | 47/48 | €40,781 | €96,563 | +€55,782 | +137% |
| Accrued charges and deferred income | 492/3 | €1,555 | €1,555 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €83,092 | €108,696 | +€25,604 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,499 | €22,775 | +€277 | +1.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €38,030 | €16,268 | -€21,762 | -57.2% |
| Other operating charges | 640/8 | €3,297 | €2,967 | -€331 | -10.0% |
| Gross operating margin | 9900 | €293,308 | €408,138 | +€114,830 | +39.2% |
| Operating profit (loss) | 9901 | €146,389 | €257,432 | +€111,043 | +75.9% |
| Financial income | 75/76B | €2,611 | €3,535 | +€924 | +35.4% |
| Recurring financial income | 75 | €2,611 | €3,535 | +€924 | +35.4% |
| Financial charges | 65/66B | €48,497 | €44,841 | -€3,656 | -7.5% |
| Recurring financial charges | 65 | €2,180 | €44,841 | +€42,661 | +1,957% |
| Non-recurring financial charges | 66B | €46,317 | - | -€46,317 | |
| Profit (loss) for the period before taxes | 9903 | €100,503 | €216,127 | +€115,624 | +115% |
| Income taxes | 67/77 | €38,153 | €70,441 | +€32,287 | +84.6% |
| Profit (loss) for the period | 9904 | €62,350 | €145,686 | +€83,336 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €62,350 | €145,686 | +€83,336 | +134% |
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 1 November 2026 via checked.be.