ML COMPTAFISC: 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.
ML COMPTAFISC
Largest movements
- Cash +€14,269
up €14,269 (+35.9%), from €39,744 to €54,013
mainly Net result for the year (+€15,068) and Receivables within one year (+€202)
- Profit (loss) carried forward +€15,068
up €15,068 (+18.0%), from €83,538 to €98,606
- Financial income +€3,477
up €3,477 (+1250.2%), from €278 to €3,755
- Gross operating margin +€1,874
up €1,874 (+13.6%), from €13,818 to €15,693
- Taxes +€825
up €825 (+27.0%), from €3,050 to €3,875
- Depreciation -€455
down €455 (-87.8%), from €518 to €63
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 | €93,175 | €107,179 | +€14,005 | +15.0% |
| Fixed assets | 21/28 | €49,156 | €49,093 | -€63 | -0.1% |
| Tangible fixed assets | 22/27 | €63 | - | -€63 | |
| Furniture and vehicles | 24 | €63 | - | -€63 | |
| Financial fixed assets | 28 | €49,093 | €49,093 | = | 0.0% |
| Current assets | 29/58 | €44,019 | €58,086 | +€14,067 | +32.0% |
| Amounts receivable within one year | 40/41 | €4,274 | €4,073 | -€202 | -4.7% |
| Trade receivables | 40 | €3,424 | €787 | -€2,638 | -77.0% |
| Other amounts receivable | 41 | €850 | €3,286 | +€2,436 | +286.6% |
| Cash at bank and in hand | 54/58 | €39,744 | €54,013 | +€14,269 | +35.9% |
| Total equity and liabilities | 10/49 | €93,175 | €107,179 | +€14,005 | +15.0% |
| Equity | 10/15 | €91,658 | €106,726 | +€15,068 | +16.4% |
| Contributions | 10/11 | €6,260 | €6,260 | = | 0.0% |
| Capital | 10 | €6,260 | €6,260 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,340 | €12,340 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,538 | €98,606 | +€15,068 | +18.0% |
| Amounts payable | 17/49 | €1,517 | €453 | -€1,064 | -70.1% |
| Amounts payable within one year | 42/48 | €1,517 | €453 | -€1,064 | -70.1% |
| Trade debts | 44 | €433 | €35 | -€398 | -91.9% |
| Suppliers | 440/4 | €433 | €35 | -€398 | -91.9% |
| Taxes, remuneration and social security | 45 | €932 | €418 | -€514 | -55.2% |
| Taxes | 450/3 | €932 | €418 | -€514 | -55.2% |
| Other amounts payable | 47/48 | €152 | - | -€152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518 | €63 | -€455 | -87.8% |
| Other operating charges | 640/8 | €398 | €400 | +€2 | +0.4% |
| Gross operating margin | 9900 | €13,818 | €15,693 | +€1,874 | +13.6% |
| Operating profit (loss) | 9901 | €12,902 | €15,230 | +€2,328 | +18.0% |
| Financial income | 75/76B | €278 | €3,755 | +€3,477 | +1250.2% |
| Recurring financial income | 75 | €278 | €3,755 | +€3,477 | +1250.2% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €13,140 | €18,943 | +€5,803 | +44.2% |
| Income taxes | 67/77 | €3,050 | €3,875 | +€825 | +27.0% |
| Profit (loss) for the period | 9904 | €10,090 | €15,068 | +€4,978 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,090 | €15,068 | +€4,978 | +49.3% |
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 10 October 2026 via checked.be.