PBO COMPTAFISC: 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.
PBO COMPTAFISC
Largest movements
- Cash +€3,895
up €3,895 (+396.1%), from €983 to €4,878
mainly Net result for the year (+€4,209) and Receivables within one year (+€3,319)
- Receivables within one year -€3,319
down €3,319 (-12.8%), from €25,875 to €22,556
of which Trade receivables: -€4,403
- Tangible fixed assets -€319
down €319 (-47.0%), from €678 to €359
- Tax, wage and social debts -€4,409
down €4,409 (-24.3%), from €18,107 to €13,698
of which Remuneration and social security: -€3,540
- Profit (loss) carried forward +€4,209
up €4,209 (+75.4%), from €5,584 to €9,792
- Trade debts +€461
up €461 (+32.3%), from €1,427 to €1,889
- Gross operating margin +€5,072
up €5,072 (+139.9%), from €3,626 to €8,699
- Taxes +€1,369
up €1,369 (+54.9%), from €2,495 to €3,864
- Financial income +€119
up €119 (+13.2%), from €899 to €1,019
of which Financial income: +€119
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,617 | €27,879 | +€261 | +0.9% |
| Fixed assets | 21/28 | €678 | €359 | -€319 | -47.0% |
| Tangible fixed assets | 22/27 | €678 | €359 | -€319 | -47.0% |
| Furniture and vehicles | 24 | €678 | €359 | -€319 | -47.0% |
| Current assets | 29/58 | €26,939 | €27,519 | +€580 | +2.2% |
| Amounts receivable within one year | 40/41 | €25,875 | €22,556 | -€3,319 | -12.8% |
| Trade receivables | 40 | €9,621 | €5,218 | -€4,403 | -45.8% |
| Other amounts receivable | 41 | €16,254 | €17,338 | +€1,084 | +6.7% |
| Cash at bank and in hand | 54/58 | €983 | €4,878 | +€3,895 | +396.1% |
| Deferred charges and accrued income | 490/1 | €81 | €85 | +€4 | +5.2% |
| Total equity and liabilities | 10/49 | €27,617 | €27,879 | +€261 | +0.9% |
| Equity | 10/15 | €8,084 | €12,292 | +€4,209 | +52.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,584 | €9,792 | +€4,209 | +75.4% |
| Amounts payable | 17/49 | €19,534 | €15,587 | -€3,947 | -20.2% |
| Amounts payable within one year | 42/48 | €19,534 | €15,587 | -€3,947 | -20.2% |
| Trade debts | 44 | €1,427 | €1,889 | +€461 | +32.3% |
| Suppliers | 440/4 | €1,427 | €1,889 | +€461 | +32.3% |
| Taxes, remuneration and social security | 45 | €18,107 | €13,698 | -€4,409 | -24.3% |
| Taxes | 450/3 | €14,567 | €13,698 | -€869 | -6.0% |
| Remuneration and social security | 454/9 | €3,540 | - | -€3,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €319 | +€41 | +14.7% |
| Other operating charges | 640/8 | €1,286 | €1,235 | -€51 | -4.0% |
| Gross operating margin | 9900 | €3,626 | €8,699 | +€5,072 | +139.9% |
| Operating profit (loss) | 9901 | €2,063 | €7,145 | +€5,082 | +246.4% |
| Financial income | 75/76B | €899 | €1,019 | +€119 | +13.2% |
| Recurring financial income | 75 | €899 | €1,019 | +€119 | +13.2% |
| Non-recurring financial income | 76B | €899 | - | -€899 | |
| Financial charges | 65/66B | €142 | €91 | -€51 | -36.1% |
| Recurring financial charges | 65 | €142 | €91 | -€51 | -36.1% |
| Non-recurring financial charges | 66B | €142 | €91 | -€51 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €2,820 | €8,073 | +€5,253 | +186.3% |
| Income taxes | 67/77 | €2,495 | €3,864 | +€1,369 | +54.9% |
| Profit (loss) for the period | 9904 | €325 | €4,209 | +€3,884 | +1196.2% |
| Profit (loss) for the period to be appropriated | 9905 | €325 | €4,209 | +€3,884 | +1196.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.