MS COMPTA: 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.
MS COMPTA
Largest movements
- Tangible fixed assets -€5,967
down €5,967 (-37.9%), from €15,747 to €9,780
- Cash +€1,733
up €1,733 (+142.1%), from €1,219 to €2,953
mainly Net result for the year (+€6,835) and Depreciation (+€5,967)
- Receivables within one year +€1,356
up €1,356 (+18.7%), from €7,265 to €8,621
- Deferred charges and accrued income -€250
no longer reported in 2025 (was €250)
- Other debts -€12,594
down €12,594 (-36.3%), from €34,693 to €22,099
- Profit (loss) carried forward +€6,835
up €6,835 (+20.6%), from -€33,225 to -€26,391
- Trade debts +€2,067
up €2,067 (+826.7%), from €250 to €2,317
- Tax, wage and social debts +€687
up €687 (+32.7%), from €2,102 to €2,789
- Gross operating margin -€15,212
down €15,212 (-49.1%), from €30,993 to €15,781
- Purchases and services +€4,256
up €4,256 (+27.3%), from €15,601 to €19,857
- Depreciation +€3,814
up €3,814 (+177.1%), from €2,153 to €5,967
- Turnover +€3,358
up €3,358 (+10.4%), from €32,280 to €35,638
- Taxes +€1,256
up €1,256 (+902.9%), from €139 to €1,395
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 | €24,481 | €21,354 | -€3,127 | -12.8% |
| Fixed assets | 21/28 | €15,747 | €9,780 | -€5,967 | -37.9% |
| Tangible fixed assets | 22/27 | €15,747 | €9,780 | -€5,967 | -37.9% |
| Furniture and vehicles | 24 | €15,747 | €9,780 | -€5,967 | -37.9% |
| Current assets | 29/58 | €8,734 | €11,574 | +€2,839 | +32.5% |
| Amounts receivable within one year | 40/41 | €7,265 | €8,621 | +€1,356 | +18.7% |
| Trade receivables | 40 | €7,265 | €8,621 | +€1,356 | +18.7% |
| Cash at bank and in hand | 54/58 | €1,219 | €2,953 | +€1,733 | +142.1% |
| Deferred charges and accrued income | 490/1 | €250 | - | -€250 | |
| Total equity and liabilities | 10/49 | €24,481 | €21,354 | -€3,127 | -12.8% |
| Equity | 10/15 | -€12,765 | -€5,931 | +€6,835 | +53.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,225 | -€26,391 | +€6,835 | +20.6% |
| Amounts payable | 17/49 | €37,246 | €27,285 | -€9,962 | -26.7% |
| Amounts payable within one year | 42/48 | €37,045 | €27,205 | -€9,840 | -26.6% |
| Trade debts | 44 | €250 | €2,317 | +€2,067 | +826.7% |
| Suppliers | 440/4 | €250 | €2,317 | +€2,067 | +826.7% |
| Taxes, remuneration and social security | 45 | €2,102 | €2,789 | +€687 | +32.7% |
| Taxes | 450/3 | €2,102 | €2,789 | +€687 | +32.7% |
| Other amounts payable | 47/48 | €34,693 | €22,099 | -€12,594 | -36.3% |
| Accrued charges and deferred income | 492/3 | €201 | €80 | -€121 | -60.3% |
| Turnover | 70 | €32,280 | €35,638 | +€3,358 | +10.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,601 | €19,857 | +€4,256 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,153 | €5,967 | +€3,814 | +177.1% |
| Other operating charges | 640/8 | €1,639 | €1,354 | -€285 | -17.4% |
| Non-recurring operating charges | 66A | - | €127 | +€127 | |
| Gross operating margin | 9900 | €30,993 | €15,781 | -€15,212 | -49.1% |
| Operating profit (loss) | 9901 | €27,201 | €8,333 | -€18,868 | -69.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €109 | €103 | -€6 | -5.0% |
| Recurring financial charges | 65 | €109 | €103 | -€6 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €27,092 | €8,230 | -€18,863 | -69.6% |
| Income taxes | 67/77 | €139 | €1,395 | +€1,256 | +902.9% |
| Profit (loss) for the period | 9904 | €26,953 | €6,835 | -€20,119 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,953 | €6,835 | -€20,119 | -74.6% |
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 9 October 2026 via checked.be.