PC COMPTA: 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.
PC COMPTA
Largest movements
- Cash +€23,506
up €23,506 (+217%), from €10,845 to €34,351
mainly Net result for the year (+€23,791) and Depreciation (+€15,907)
- Tangible fixed assets -€12,726
down €12,726 (-22.8%), from €55,725 to €42,999
of which Furniture and vehicles: -€13,402
- Current investments +€10,000
up €10,000 (+12.3%), from €81,000 to €91,000
- Reserves +€23,791
up €23,791 (+26.8%), from €88,626 to €112,418
- Debts after one year -€7,778
down €7,778 (-25.8%), from €30,100 to €22,322
- Tax, wage and social debts +€4,155
up €4,155 (+40.2%), from €10,343 to €14,497
of which Taxes: +€5,318
- Gross operating margin +€27,381
up €27,381 (+51.8%), from €52,876 to €80,258
- Staff costs +€24,209
up €24,209 (+1,427%), from €1,696 to €25,905
- Depreciation +€8,528
up €8,528 (+116%), from €7,379 to €15,907
- Other operating charges -€5,239
down €5,239 (-85.1%), from €6,156 to €918
- Taxes +€1,904
up €1,904 (+14.2%), from €13,371 to €15,275
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 | €156,922 | €178,133 | +€21,211 | +13.5% |
| Formation expenses | 20 | €511 | €323 | -€188 | -36.8% |
| Fixed assets | 21/28 | €55,725 | €42,999 | -€12,726 | -22.8% |
| Tangible fixed assets | 22/27 | €55,725 | €42,999 | -€12,726 | -22.8% |
| Land and buildings | 22 | €1,975 | €1,144 | -€832 | -42.1% |
| Plant, machinery and equipment | 23 | €6,522 | €8,029 | +€1,508 | +23.1% |
| Furniture and vehicles | 24 | €47,228 | €33,826 | -€13,402 | -28.4% |
| Current assets | 29/58 | €100,686 | €134,811 | +€34,125 | +33.9% |
| Amounts receivable within one year | 40/41 | €8,840 | €9,460 | +€619 | +7.0% |
| Trade receivables | 40 | €8,840 | €9,460 | +€619 | +7.0% |
| Current investments | 50/53 | €81,000 | €91,000 | +€10,000 | +12.3% |
| Cash at bank and in hand | 54/58 | €10,845 | €34,351 | +€23,506 | +217% |
| Total equity and liabilities | 10/49 | €156,922 | €178,133 | +€21,211 | +13.5% |
| Equity | 10/15 | €107,426 | €131,218 | +€23,791 | +22.1% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €88,626 | €112,418 | +€23,791 | +26.8% |
| Distributable reserves | 133 | €88,626 | €112,418 | +€23,791 | +26.8% |
| Amounts payable | 17/49 | €49,496 | €46,915 | -€2,580 | -5.2% |
| Amounts payable after more than one year | 17 | €30,100 | €22,322 | -€7,778 | -25.8% |
| Financial debts | 170/4 | €30,100 | €22,322 | -€7,778 | -25.8% |
| Amounts payable within one year | 42/48 | €19,396 | €24,594 | +€5,198 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €7,474 | €7,778 | +€304 | +4.1% |
| Trade debts | 44 | €1,035 | €1,969 | +€934 | +90.3% |
| Suppliers | 440/4 | €1,035 | €1,969 | +€934 | +90.3% |
| Taxes, remuneration and social security | 45 | €10,343 | €14,497 | +€4,155 | +40.2% |
| Taxes | 450/3 | €9,179 | €14,497 | +€5,318 | +57.9% |
| Remuneration and social security | 454/9 | €1,164 | - | -€1,164 | |
| Other amounts payable | 47/48 | €544 | €349 | -€195 | -35.8% |
| Remuneration, social security and pensions | 62 | €1,696 | €25,905 | +€24,209 | +1,427% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,379 | €15,907 | +€8,528 | +116% |
| Other operating charges | 640/8 | €6,156 | €918 | -€5,239 | -85.1% |
| Gross operating margin | 9900 | €52,876 | €80,258 | +€27,381 | +51.8% |
| Operating profit (loss) | 9901 | €37,645 | €37,528 | -€117 | -0.3% |
| Financial income | 75/76B | €2,888 | €3,336 | +€448 | +15.5% |
| Recurring financial income | 75 | €2,888 | €3,336 | +€448 | +15.5% |
| Financial charges | 65/66B | €1,108 | €1,798 | +€690 | +62.3% |
| Recurring financial charges | 65 | €1,108 | €1,798 | +€690 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €39,425 | €39,066 | -€359 | -0.9% |
| Income taxes | 67/77 | €13,371 | €15,275 | +€1,904 | +14.2% |
| Profit (loss) for the period | 9904 | €26,055 | €23,791 | -€2,263 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,055 | €23,791 | -€2,263 | -8.7% |
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 20 October 2026 via checked.be.