OFFICE COMPTA CONSULTING: 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.
OFFICE COMPTA CONSULTING
Largest movements
- Receivables within one year +€56,051
up €56,051 (+74.2%), from €75,584 to €131,635
of which Trade receivables: +€53,811
- Tangible fixed assets -€5,655
down €5,655 (-42.5%), from €13,309 to €7,655
of which Furniture and vehicles: -€3,655
- Intangible fixed assets -€3,485
down €3,485 (-24.2%), from €14,428 to €10,943
- Cash +€2,104
up €2,104 (+6.6%), from €31,926 to €34,030
mainly Net result for the year (+€22,169) and Debts after one year (+€21,738)
- Debts after one year +€21,738
up €21,738 (+153%), from €14,244 to €35,982
- Tax, wage and social debts +€13,341
up €13,341 (+16.9%), from €79,030 to €92,371
of which Taxes: +€21,102
- Trade debts +€13,092
up €13,092 (+175%), from €7,490 to €20,582
- Current portion of long-term debt +€2,205
up €2,205 (+37.3%), from €5,906 to €8,111
- Gross operating margin -€28,457
down €28,457 (-19.3%), from €147,624 to €119,167
- Staff costs -€14,853
down €14,853 (-16.8%), from €88,302 to €73,449
- Taxes +€9,384
up €9,384 (+219%), from €4,276 to €13,660
- Depreciation -€1,743
down €1,743 (-16.0%), from €10,883 to €9,140
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 | €138,848 | €187,863 | +€49,015 | +35.3% |
| Fixed assets | 21/28 | €31,338 | €22,198 | -€9,140 | -29.2% |
| Intangible fixed assets | 21 | €14,428 | €10,943 | -€3,485 | -24.2% |
| Tangible fixed assets | 22/27 | €13,309 | €7,655 | -€5,655 | -42.5% |
| Furniture and vehicles | 24 | €7,309 | €3,655 | -€3,655 | -50.0% |
| Other tangible fixed assets | 26 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €107,510 | €165,665 | +€58,155 | +54.1% |
| Amounts receivable within one year | 40/41 | €75,584 | €131,635 | +€56,051 | +74.2% |
| Trade receivables | 40 | €49,726 | €103,538 | +€53,811 | +108% |
| Other amounts receivable | 41 | €25,858 | €28,097 | +€2,239 | +8.7% |
| Cash at bank and in hand | 54/58 | €31,926 | €34,030 | +€2,104 | +6.6% |
| Total equity and liabilities | 10/49 | €138,848 | €187,863 | +€49,015 | +35.3% |
| Equity | 10/15 | €30,958 | €29,597 | -€1,361 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,860 | €10,860 | = | 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% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,498 | €137 | -€1,361 | -90.8% |
| Amounts payable | 17/49 | €107,889 | €158,265 | +€50,376 | +46.7% |
| Amounts payable after more than one year | 17 | €14,244 | €35,982 | +€21,738 | +153% |
| Financial debts | 170/4 | €14,244 | €35,982 | +€21,738 | +153% |
| Amounts payable within one year | 42/48 | €93,646 | €122,284 | +€28,638 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €5,906 | €8,111 | +€2,205 | +37.3% |
| Trade debts | 44 | €7,490 | €20,582 | +€13,092 | +175% |
| Suppliers | 440/4 | €7,490 | €20,582 | +€13,092 | +175% |
| Taxes, remuneration and social security | 45 | €79,030 | €92,371 | +€13,341 | +16.9% |
| Taxes | 450/3 | €71,269 | €92,371 | +€21,102 | +29.6% |
| Remuneration and social security | 454/9 | €7,761 | - | -€7,761 | |
| Other amounts payable | 47/48 | €1,220 | €1,220 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €88,302 | €73,449 | -€14,853 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,883 | €9,140 | -€1,743 | -16.0% |
| Other operating charges | 640/8 | €1,115 | €400 | -€716 | -64.2% |
| Non-recurring operating charges | 66A | €14,521 | - | -€14,521 | |
| Gross operating margin | 9900 | €147,624 | €119,167 | -€28,457 | -19.3% |
| Operating profit (loss) | 9901 | €32,802 | €36,178 | +€3,375 | +10.3% |
| Financial income | 75/76B | €1,545 | €1,606 | +€61 | +3.9% |
| Recurring financial income | 75 | €1,545 | €1,606 | +€61 | +3.9% |
| Financial charges | 65/66B | €1,831 | €1,955 | +€124 | +6.8% |
| Recurring financial charges | 65 | €1,831 | €1,955 | +€124 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €32,516 | €35,829 | +€3,312 | +10.2% |
| Income taxes | 67/77 | €4,276 | €13,660 | +€9,384 | +219% |
| Profit (loss) for the period | 9904 | €28,240 | €22,169 | -€6,071 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,240 | €22,169 | -€6,071 | -21.5% |
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 27 October 2026 via checked.be.