NK 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.
NK COMPTA
Largest movements
- Cash +€70,820
up €70,820 (+299.1%), from €23,678 to €94,498
mainly Other debts (+€71,778) and Current investments (+€50,000)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year -€22,808
down €22,808 (-85.1%), from €26,812 to €4,004
of which Trade receivables: -€16,518
- Tangible fixed assets -€19,219
down €19,219 (-5.8%), from €331,188 to €311,969
- Reserves -€75,000
down €75,000 (-38.2%), from €196,300 to €121,300
- Other debts +€71,778
up €71,778 (+240.5%), from €29,843 to €101,621
- Debts after one year -€23,708
down €23,708 (-14.0%), from €169,023 to €145,315
- Tax, wage and social debts +€6,753
up €6,753 (+438.6%), from €1,540 to €8,293
of which Taxes: +€6,730
- Purchases and services +€4,203
up €4,203 (+4.7%), from €88,747 to €92,950
- Turnover +€2,307
up €2,307 (+2.2%), from €105,652 to €107,958
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 | €436,165 | €414,063 | -€22,103 | -5.1% |
| Fixed assets | 21/28 | €331,188 | €311,969 | -€19,219 | -5.8% |
| Tangible fixed assets | 22/27 | €331,188 | €311,969 | -€19,219 | -5.8% |
| Land and buildings | 22 | €237,687 | €230,223 | -€7,465 | -3.1% |
| Plant, machinery and equipment | 23 | €174 | €0 | -€174 | -100.0% |
| Furniture and vehicles | 24 | €61,741 | €52,965 | -€8,777 | -14.2% |
| Other tangible fixed assets | 26 | €31,585 | €28,782 | -€2,803 | -8.9% |
| Current assets | 29/58 | €104,978 | €102,094 | -€2,884 | -2.7% |
| Amounts receivable within one year | 40/41 | €26,812 | €4,004 | -€22,808 | -85.1% |
| Trade receivables | 40 | €16,518 | €0 | -€16,518 | -100.0% |
| Other amounts receivable | 41 | €10,294 | €4,004 | -€6,289 | -61.1% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €23,678 | €94,498 | +€70,820 | +299.1% |
| Deferred charges and accrued income | 490/1 | €4,487 | €3,591 | -€896 | -20.0% |
| Total equity and liabilities | 10/49 | €436,165 | €414,063 | -€22,103 | -5.1% |
| Equity | 10/15 | €208,487 | €133,564 | -€74,923 | -35.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €196,300 | €121,300 | -€75,000 | -38.2% |
| Distributable reserves | 133 | €196,300 | €121,300 | -€75,000 | -38.2% |
| Profit (loss) carried forward | 14 | €5,987 | €6,064 | +€77 | +1.3% |
| Amounts payable | 17/49 | €227,678 | €280,499 | +€52,820 | +23.2% |
| Amounts payable after more than one year | 17 | €169,023 | €145,315 | -€23,708 | -14.0% |
| Financial debts | 170/4 | €169,023 | €145,315 | -€23,708 | -14.0% |
| Amounts payable within one year | 42/48 | €58,656 | €135,183 | +€76,528 | +130.5% |
| Current portion of amounts payable after more than one year | 42 | €23,143 | €23,708 | +€565 | +2.4% |
| Trade debts | 44 | €4,130 | €1,562 | -€2,569 | -62.2% |
| Suppliers | 440/4 | €4,130 | €1,562 | -€2,569 | -62.2% |
| Taxes, remuneration and social security | 45 | €1,540 | €8,293 | +€6,753 | +438.6% |
| Taxes | 450/3 | €31 | €6,762 | +€6,730 | +21434.3% |
| Remuneration and social security | 454/9 | €1,508 | €1,531 | +€23 | +1.5% |
| Other amounts payable | 47/48 | €29,843 | €101,621 | +€71,778 | +240.5% |
| Turnover | 70 | €105,652 | €107,958 | +€2,307 | +2.2% |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Goods, raw materials, services and sundry goods | 60/61 | €88,747 | €92,950 | +€4,203 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,142 | €20,521 | +€379 | +1.9% |
| Other operating charges | 640/8 | €2,009 | €1,901 | -€108 | -5.4% |
| Gross operating margin | 9900 | €27,095 | €26,444 | -€651 | -2.4% |
| Operating profit (loss) | 9901 | €4,944 | €4,022 | -€923 | -18.7% |
| Financial income | 75/76B | €1,515 | €1,415 | -€100 | -6.6% |
| Recurring financial income | 75 | €1,515 | €1,415 | -€100 | -6.6% |
| Financial charges | 65/66B | €3,805 | €3,145 | -€660 | -17.4% |
| Recurring financial charges | 65 | €3,805 | €3,145 | -€660 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €2,654 | €2,291 | -€362 | -13.7% |
| Income taxes | 67/77 | €1,260 | €1,214 | -€46 | -3.7% |
| Profit (loss) for the period | 9904 | €1,393 | €1,077 | -€316 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,393 | €1,077 | -€316 | -22.7% |
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 8 October 2026 via checked.be.