THE COMPONIST: 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.
THE COMPONIST
Largest movements
- Cash +€22,073
up €22,073 (+186%), from €11,872 to €33,945
mainly Trade debts (+€36,092) and Tax, wage and social debts (+€19,666)
- Receivables within one year +€15,455
up €15,455 (+204%), from €7,570 to €23,025
- Stocks and contracts +€6,176
up €6,176 (+282%), from €2,190 to €8,366
- Tangible fixed assets +€6,057
up €6,057 (+31.8%), from €19,070 to €25,127
of which Plant, machinery and equipment: +€8,981
- Trade debts +€36,092
up €36,092 (+2,099%), from €1,719 to €37,811
- Profit (loss) carried forward -€22,817
down €22,817 (-340%), from -€6,716 to -€29,534
- Tax, wage and social debts +€19,666
up €19,666 (+94.1%), from €20,904 to €40,571
of which Taxes: +€12,130
- Other debts +€16,614
new in 2025: €16,614
- Gross operating margin -€77,499
down €77,499 (-78.4%), from €98,895 to €21,396
- Staff costs -€38,906
down €38,906 (-49.4%), from €78,772 to €39,865
- Depreciation +€1,437
up €1,437 (+61.4%), from €2,341 to €3,778
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 | €40,908 | €90,462 | +€49,555 | +121% |
| Fixed assets | 21/28 | €19,070 | €25,127 | +€6,057 | +31.8% |
| Tangible fixed assets | 22/27 | €19,070 | €25,127 | +€6,057 | +31.8% |
| Land and buildings | 22 | €13,634 | €12,110 | -€1,524 | -11.2% |
| Plant, machinery and equipment | 23 | €2,169 | €11,151 | +€8,981 | +414% |
| Furniture and vehicles | 24 | €3,267 | €1,867 | -€1,400 | -42.9% |
| Current assets | 29/58 | €21,838 | €65,336 | +€43,498 | +199% |
| Stocks and contracts in progress | 3 | €2,190 | €8,366 | +€6,176 | +282% |
| Stocks | 30/36 | €2,190 | €8,366 | +€6,176 | +282% |
| Amounts receivable within one year | 40/41 | €7,570 | €23,025 | +€15,455 | +204% |
| Other amounts receivable | 41 | €7,570 | €23,025 | +€15,455 | +204% |
| Cash at bank and in hand | 54/58 | €11,872 | €33,945 | +€22,073 | +186% |
| Deferred charges and accrued income | 490/1 | €206 | - | -€206 | |
| Total equity and liabilities | 10/49 | €40,908 | €90,462 | +€49,555 | +121% |
| Equity | 10/15 | €18,284 | -€4,534 | -€22,817 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,716 | -€29,534 | -€22,817 | -340% |
| Amounts payable | 17/49 | €22,624 | €94,996 | +€72,372 | +320% |
| Amounts payable within one year | 42/48 | €22,624 | €94,996 | +€72,372 | +320% |
| Trade debts | 44 | €1,719 | €37,811 | +€36,092 | +2,099% |
| Suppliers | 440/4 | €1,719 | €37,811 | +€36,092 | +2,099% |
| Taxes, remuneration and social security | 45 | €20,904 | €40,571 | +€19,666 | +94.1% |
| Taxes | 450/3 | €6,915 | €19,046 | +€12,130 | +175% |
| Remuneration and social security | 454/9 | €13,989 | €21,525 | +€7,536 | +53.9% |
| Other amounts payable | 47/48 | - | €16,614 | +€16,614 | |
| Remuneration, social security and pensions | 62 | €78,772 | €39,865 | -€38,906 | -49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,341 | €3,778 | +€1,437 | +61.4% |
| Other operating charges | 640/8 | €1,645 | €815 | -€830 | -50.5% |
| Non-recurring operating charges | 66A | €6,074 | - | -€6,074 | |
| Gross operating margin | 9900 | €98,895 | €21,396 | -€77,499 | -78.4% |
| Operating profit (loss) | 9901 | €10,063 | -€23,062 | -€33,125 | |
| Financial income | 75/76B | €252 | €589 | +€337 | +134% |
| Recurring financial income | 75 | €252 | €589 | +€337 | +134% |
| Financial charges | 65/66B | €72 | €344 | +€273 | +382% |
| Recurring financial charges | 65 | €72 | €344 | +€273 | +382% |
| Profit (loss) for the period before taxes | 9903 | €10,244 | -€22,817 | -€33,061 | |
| Income taxes | 67/77 | €85 | - | -€85 | |
| Profit (loss) for the period | 9904 | €10,159 | -€22,817 | -€32,976 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,159 | -€22,817 | -€32,976 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.