NEW COMPTAFISC: 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.
NEW COMPTAFISC
Largest movements
- Receivables after one year +€5,000
new in 2025: €5,000
- Tangible fixed assets -€2,943
down €2,943 (-16.6%), from €17,772 to €14,828
of which Furniture and vehicles: -€2,683
- Receivables within one year -€1,821
down €1,821 (-13.0%), from €14,011 to €12,191
of which Other amounts receivable: -€3,302
- Deferred charges and accrued income +€529
up €529 (+24.6%), from €2,147 to €2,676
- Cash -€499
down €499 (-5.1%), from €9,777 to €9,277
mainly Receivables after one year (-€5,000) and Debts after one year (-€2,365)
- Debts after one year -€2,365
down €2,365 (-65.8%), from €3,593 to €1,229
- Other debts +€1,422
up €1,422 (+170.9%), from €832 to €2,253
- Tax, wage and social debts +€1,246
up €1,246 (+47.6%), from €2,616 to €3,861
of which Taxes: +€996
- Profit (loss) carried forward -€454
down €454 (-3.2%), from €14,371 to €13,917
- Purchases and services -€3,554
down €3,554 (-11.8%), from €30,236 to €26,682
- Gross operating margin +€2,798
up €2,798 (+51.0%), from €5,483 to €8,281
- Taxes +€791
up €791 (+155.5%), from €509 to €1,300
- Turnover -€756
down €756 (-2.1%), from €35,719 to €34,963
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 | €44,534 | €44,799 | +€265 | +0.6% |
| Fixed assets | 21/28 | €18,599 | €15,655 | -€2,943 | -15.8% |
| Tangible fixed assets | 22/27 | €17,772 | €14,828 | -€2,943 | -16.6% |
| Plant, machinery and equipment | 23 | €652 | €392 | -€261 | -39.9% |
| Furniture and vehicles | 24 | €17,119 | €14,436 | -€2,683 | -15.7% |
| Financial fixed assets | 28 | €827 | €827 | = | 0.0% |
| Current assets | 29/58 | €25,935 | €29,144 | +€3,209 | +12.4% |
| Amounts receivable after more than one year | 29 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 291 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €14,011 | €12,191 | -€1,821 | -13.0% |
| Trade receivables | 40 | €7,885 | €9,367 | +€1,482 | +18.8% |
| Other amounts receivable | 41 | €6,126 | €2,824 | -€3,302 | -53.9% |
| Cash at bank and in hand | 54/58 | €9,777 | €9,277 | -€499 | -5.1% |
| Deferred charges and accrued income | 490/1 | €2,147 | €2,676 | +€529 | +24.6% |
| Total equity and liabilities | 10/49 | €44,534 | €44,799 | +€265 | +0.6% |
| Equity | 10/15 | €34,831 | €34,377 | -€454 | -1.3% |
| Contributions | 10/11 | €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 | €14,371 | €13,917 | -€454 | -3.2% |
| Amounts payable | 17/49 | €9,703 | €10,423 | +€720 | +7.4% |
| Amounts payable after more than one year | 17 | €3,593 | €1,229 | -€2,365 | -65.8% |
| Financial debts | 170/4 | €3,593 | €1,229 | -€2,365 | -65.8% |
| Amounts payable within one year | 42/48 | €6,110 | €9,194 | +€3,084 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €2,246 | €2,556 | +€310 | +13.8% |
| Trade debts | 44 | €416 | €523 | +€107 | +25.7% |
| Suppliers | 440/4 | €416 | €523 | +€107 | +25.7% |
| Taxes, remuneration and social security | 45 | €2,616 | €3,861 | +€1,246 | +47.6% |
| Taxes | 450/3 | €2,616 | €3,611 | +€996 | +38.1% |
| Remuneration and social security | 454/9 | - | €250 | +€250 | |
| Other amounts payable | 47/48 | €832 | €2,253 | +€1,422 | +170.9% |
| Turnover | 70 | €35,719 | €34,963 | -€756 | -2.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €30,236 | €26,682 | -€3,554 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,621 | €3,664 | +€43 | +1.2% |
| Other operating charges | 640/8 | €716 | €837 | +€121 | +16.9% |
| Gross operating margin | 9900 | €5,483 | €8,281 | +€2,798 | +51.0% |
| Operating profit (loss) | 9901 | €1,146 | €3,780 | +€2,634 | +229.8% |
| Financial income | 75/76B | €13 | €15 | +€2 | +15.2% |
| Recurring financial income | 75 | €13 | €15 | +€2 | +15.2% |
| Financial charges | 65/66B | €759 | €700 | -€59 | -7.8% |
| Recurring financial charges | 65 | €759 | €700 | -€59 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €401 | €3,096 | +€2,695 | +672.9% |
| Income taxes | 67/77 | €509 | €1,300 | +€791 | +155.5% |
| Profit (loss) for the period | 9904 | -€108 | €1,796 | +€1,904 | |
| Profit (loss) for the period to be appropriated | 9905 | -€108 | €1,796 | +€1,904 |
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 7 October 2026 via checked.be.