O'COMPARONE: 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.
O'COMPARONE
Largest movements
- Tangible fixed assets -€7,798
down €7,798 (-8.6%), from €90,616 to €82,818
of which Land and buildings: -€7,476
- Cash -€2,331
down €2,331 (-3.4%), from €69,053 to €66,722
mainly Contributions, distributions and other (-€8,000) and Other debts (-€4,488)
- Other debts -€4,488
down €4,488 (-7.1%), from €63,271 to €58,783
- Tax, wage and social debts -€2,766
down €2,766 (-23.6%), from €11,705 to €8,939
of which Taxes: -€3,602
- Trade debts -€2,156
down €2,156 (-82.6%), from €2,609 to €453
- Gross operating margin -€51,096
down €51,096 (-40.6%), from €125,811 to €74,715
- Staff costs -€13,773
down €13,773 (-19.8%), from €69,479 to €55,706
- Taxes -€7,066
down €7,066 (-83.7%), from €8,441 to €1,375
- Financial charges -€2,389
down €2,389 (-75.6%), from €3,162 to €773
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.
Derived cash bridge
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 | €170,704 | €160,986 | -€9,718 | -5.7% |
| Fixed assets | 21/28 | €90,636 | €82,838 | -€7,798 | -8.6% |
| Tangible fixed assets | 22/27 | €90,616 | €82,818 | -€7,798 | -8.6% |
| Land and buildings | 22 | €90,049 | €82,573 | -€7,476 | -8.3% |
| Plant, machinery and equipment | 23 | €567 | €245 | -€322 | -56.8% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €80,068 | €78,148 | -€1,920 | -2.4% |
| Stocks and contracts in progress | 3 | €1,138 | €659 | -€479 | -42.1% |
| Stocks | 30/36 | €1,138 | €659 | -€479 | -42.1% |
| Amounts receivable within one year | 40/41 | €9,877 | €10,767 | +€890 | +9.0% |
| Trade receivables | 40 | €9,000 | €10,067 | +€1,067 | +11.9% |
| Other amounts receivable | 41 | €877 | €700 | -€177 | -20.2% |
| Cash at bank and in hand | 54/58 | €69,053 | €66,722 | -€2,331 | -3.4% |
| Total equity and liabilities | 10/49 | €170,704 | €160,986 | -€9,718 | -5.7% |
| Equity | 10/15 | €93,119 | €92,811 | -€308 | -0.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,359 | €26,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €24,500 | €24,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,168 | €47,860 | -€308 | -0.6% |
| Amounts payable | 17/49 | €77,585 | €68,175 | -€9,410 | -12.1% |
| Amounts payable within one year | 42/48 | €77,585 | €68,175 | -€9,410 | -12.1% |
| Trade debts | 44 | €2,609 | €453 | -€2,156 | -82.6% |
| Suppliers | 440/4 | €2,609 | €453 | -€2,156 | -82.6% |
| Taxes, remuneration and social security | 45 | €11,705 | €8,939 | -€2,766 | -23.6% |
| Taxes | 450/3 | €6,499 | €2,897 | -€3,602 | -55.4% |
| Remuneration and social security | 454/9 | €5,206 | €6,042 | +€836 | +16.1% |
| Other amounts payable | 47/48 | €63,271 | €58,783 | -€4,488 | -7.1% |
| Non-recurring operating income | 76A | €76,971 | €74,677 | -€2,294 | -3.0% |
| Remuneration, social security and pensions | 62 | €69,479 | €55,706 | -€13,773 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,063 | €7,798 | -€265 | -3.3% |
| Other operating charges | 640/8 | €1,592 | €1,382 | -€210 | -13.2% |
| Gross operating margin | 9900 | €125,811 | €74,715 | -€51,096 | -40.6% |
| Operating profit (loss) | 9901 | €46,677 | €9,829 | -€36,848 | -78.9% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €3,162 | €773 | -€2,389 | -75.6% |
| Recurring financial charges | 65 | €3,162 | €773 | -€2,389 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €43,515 | €9,067 | -€34,448 | -79.2% |
| Income taxes | 67/77 | €8,441 | €1,375 | -€7,066 | -83.7% |
| Profit (loss) for the period | 9904 | €35,074 | €7,692 | -€27,382 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,074 | €7,692 | -€27,382 | -78.1% |
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 13 October 2026 via checked.be.