MAY 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.
MAY COMPTA
Largest movements
- Cash +€15,740
up €15,740 (+73.5%), from €21,417 to €37,157
mainly Trade debts (+€7,868) and Net result for the year (+€7,304)
- Receivables within one year +€702
up €702 (+2.6%), from €27,047 to €27,749
of which Other amounts receivable: +€3,590
- Trade debts +€7,868
up €7,868 (+1995.2%), from €394 to €8,262
- Other debts +€6,750
up €6,750 (+337.5%), from €2,000 to €8,750
- Tax, wage and social debts +€3,741
up €3,741 (+35.0%), from €10,700 to €14,440
- Reserves -€1,450
down €1,450 (-5.8%), from €24,860 to €23,410
of which Distributable reserves: -€1,450
- Gross operating margin +€5,556
up €5,556 (+52.6%), from €10,559 to €16,116
- Other operating charges +€1,772
up €1,772 (+93.3%), from €1,900 to €3,671
- Taxes +€1,441
up €1,441 (+48.9%), from €2,950 to €4,391
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 | €52,664 | €69,576 | +€16,912 | +32.1% |
| Fixed assets | 21/28 | €3,646 | €3,874 | +€229 | +6.3% |
| Tangible fixed assets | 22/27 | €3,646 | €3,874 | +€229 | +6.3% |
| Land and buildings | 22 | €3,646 | €3,087 | -€559 | -15.3% |
| Furniture and vehicles | 24 | - | €788 | +€788 | |
| Current assets | 29/58 | €49,018 | €65,701 | +€16,683 | +34.0% |
| Amounts receivable within one year | 40/41 | €27,047 | €27,749 | +€702 | +2.6% |
| Trade receivables | 40 | €7,583 | €4,695 | -€2,888 | -38.1% |
| Other amounts receivable | 41 | €19,464 | €23,055 | +€3,590 | +18.4% |
| Cash at bank and in hand | 54/58 | €21,417 | €37,157 | +€15,740 | +73.5% |
| Deferred charges and accrued income | 490/1 | €554 | €795 | +€241 | +43.5% |
| Total equity and liabilities | 10/49 | €52,664 | €69,576 | +€16,912 | +32.1% |
| Equity | 10/15 | €39,570 | €38,123 | -€1,446 | -3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,860 | €23,410 | -€1,450 | -5.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,000 | €21,550 | -€1,450 | -6.3% |
| Profit (loss) carried forward | 14 | €8,510 | €8,513 | +€4 | 0.0% |
| Amounts payable | 17/49 | €13,094 | €31,452 | +€18,358 | +140.2% |
| Amounts payable within one year | 42/48 | €13,094 | €31,452 | +€18,358 | +140.2% |
| Trade debts | 44 | €394 | €8,262 | +€7,868 | +1995.2% |
| Suppliers | 440/4 | €394 | €8,262 | +€7,868 | +1995.2% |
| Taxes, remuneration and social security | 45 | €10,700 | €14,440 | +€3,741 | +35.0% |
| Taxes | 450/3 | €10,700 | €14,440 | +€3,741 | +35.0% |
| Other amounts payable | 47/48 | €2,000 | €8,750 | +€6,750 | +337.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €581 | €601 | +€20 | +3.5% |
| Other operating charges | 640/8 | €1,900 | €3,671 | +€1,772 | +93.3% |
| Gross operating margin | 9900 | €10,559 | €16,116 | +€5,556 | +52.6% |
| Operating profit (loss) | 9901 | €8,079 | €11,843 | +€3,764 | +46.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -91.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -91.3% |
| Financial charges | 65/66B | €98 | €148 | +€50 | +50.9% |
| Recurring financial charges | 65 | €98 | €148 | +€50 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €7,981 | €11,695 | +€3,714 | +46.5% |
| Income taxes | 67/77 | €2,950 | €4,391 | +€1,441 | +48.9% |
| Profit (loss) for the period | 9904 | €5,031 | €7,304 | +€2,273 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,031 | €7,304 | +€2,273 | +45.2% |
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 29 September 2026 via checked.be.