MY 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.
MY COMPTA
Largest movements
- Tangible fixed assets +€10,728
up €10,728 (+55.8%), from €19,226 to €29,955
of which Other tangible fixed assets: +€9,052
- Cash -€9,694
down €9,694 (-42.9%), from €22,587 to €12,893
mainly Investment in fixed assets (net) (-€17,721) and Debts after one year (-€7,762)
- Intangible fixed assets -€3,652
down €3,652 (-8.4%), from €43,360 to €39,708
- Receivables within one year +€3,370
up €3,370 (+26.9%), from €12,535 to €15,905
of which Trade receivables: +€1,980
- Debts after one year -€7,762
down €7,762 (-24.8%), from €31,280 to €23,519
- Reserves +€6,681
up €6,681 (+195.0%), from €3,426 to €10,107
- Tax, wage and social debts +€2,163
up €2,163 (+18.2%), from €11,898 to €14,061
of which Remuneration and social security: +€2,750
- Trade debts -€1,531
down €1,531 (-32.0%), from €4,785 to €3,254
- Accrued charges and deferred income +€1,116
new in 2025: €1,116
- Gross operating margin -€6,341
down €6,341 (-20.9%), from €30,340 to €23,999
- Depreciation +€5,665
up €5,665 (+113.8%), from €4,980 to €10,645
- Taxes -€2,434
down €2,434 (-40.3%), from €6,044 to €3,610
- Financial charges +€1,851
up €1,851 (+309.2%), from €599 to €2,450
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 | €98,032 | €99,506 | +€1,474 | +1.5% |
| Fixed assets | 21/28 | €62,630 | €69,706 | +€7,076 | +11.3% |
| Intangible fixed assets | 21 | €43,360 | €39,708 | -€3,652 | -8.4% |
| Tangible fixed assets | 22/27 | €19,226 | €29,955 | +€10,728 | +55.8% |
| Furniture and vehicles | 24 | €2,824 | €4,500 | +€1,677 | +59.4% |
| Other tangible fixed assets | 26 | €16,403 | €25,454 | +€9,052 | +55.2% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €35,402 | €29,800 | -€5,602 | -15.8% |
| Amounts receivable within one year | 40/41 | €12,535 | €15,905 | +€3,370 | +26.9% |
| Trade receivables | 40 | €12,535 | €14,515 | +€1,980 | +15.8% |
| Other amounts receivable | 41 | - | €1,390 | +€1,390 | |
| Cash at bank and in hand | 54/58 | €22,587 | €12,893 | -€9,694 | -42.9% |
| Deferred charges and accrued income | 490/1 | €280 | €1,002 | +€722 | +258.0% |
| Total equity and liabilities | 10/49 | €98,032 | €99,506 | +€1,474 | +1.5% |
| Equity | 10/15 | €7,426 | €14,107 | +€6,681 | +90.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €3,426 | €10,107 | +€6,681 | +195.0% |
| Distributable reserves | 133 | €3,426 | €10,107 | +€6,681 | +195.0% |
| Amounts payable | 17/49 | €90,606 | €85,399 | -€5,207 | -5.7% |
| Amounts payable after more than one year | 17 | €31,280 | €23,519 | -€7,762 | -24.8% |
| Financial debts | 170/4 | €31,280 | €23,519 | -€7,762 | -24.8% |
| Amounts payable within one year | 42/48 | €59,326 | €60,764 | +€1,439 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €7,496 | €7,762 | +€266 | +3.5% |
| Financial debts | 43 | €1,584 | €1,686 | +€102 | +6.4% |
| Credit institutions | 430/8 | €1,584 | €1,686 | +€102 | +6.4% |
| Trade debts | 44 | €4,785 | €3,254 | -€1,531 | -32.0% |
| Suppliers | 440/4 | €4,785 | €3,254 | -€1,531 | -32.0% |
| Taxes, remuneration and social security | 45 | €11,898 | €14,061 | +€2,163 | +18.2% |
| Taxes | 450/3 | €9,148 | €8,561 | -€587 | -6.4% |
| Remuneration and social security | 454/9 | €2,750 | €5,500 | +€2,750 | +100.0% |
| Other amounts payable | 47/48 | €33,563 | €34,002 | +€439 | +1.3% |
| Accrued charges and deferred income | 492/3 | - | €1,116 | +€1,116 | |
| Non-recurring operating income | 76A | - | €4,008 | +€4,008 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,980 | €10,645 | +€5,665 | +113.8% |
| Other operating charges | 640/8 | €612 | €614 | +€2 | +0.3% |
| Gross operating margin | 9900 | €30,340 | €23,999 | -€6,341 | -20.9% |
| Operating profit (loss) | 9901 | €24,748 | €12,740 | -€12,008 | -48.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €599 | €2,450 | +€1,851 | +309.2% |
| Recurring financial charges | 65 | €599 | €2,450 | +€1,851 | +309.2% |
| Profit (loss) for the period before taxes | 9903 | €24,150 | €10,291 | -€13,859 | -57.4% |
| Income taxes | 67/77 | €6,044 | €3,610 | -€2,434 | -40.3% |
| Profit (loss) for the period | 9904 | €18,106 | €6,681 | -€11,425 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,106 | €6,681 | -€11,425 | -63.1% |
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 11 October 2026 via checked.be.