VIND KOMPAS: what changed
Two fiscal 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.
VIND KOMPAS
Largest movements
- Receivables within one year -€33,469
down €33,469 (-97.5%), from €34,315 to €846
of which Trade receivables: -€34,097
- Cash +€8,299
up €8,299 (+199.5%), from €4,159 to €12,458
mainly Receivables within one year (+€33,469) and Net result for the year (+€7,973)
- Trade debts -€33,357
no longer reported in 2025 (was €33,357)
- Reserves +€7,973
up €7,973 (+6827.4%), from €117 to €8,090
- Gross operating margin +€10,801
up €10,801, from -€1,030 to €9,770
- Financial charges -€324
down €324 (-28.3%), from €1,146 to €822
- Taxes +€168
new in 2025: €168
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.
Cash bridge derived
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 | €38,474 | €13,304 | -€25,170 | -65.4% |
| Current assets | 29/58 | €38,474 | €13,304 | -€25,170 | -65.4% |
| Amounts receivable within one year | 40/41 | €34,315 | €846 | -€33,469 | -97.5% |
| Trade receivables | 40 | €34,097 | - | -€34,097 | |
| Other amounts receivable | 41 | €218 | €846 | +€628 | +288.0% |
| Cash at bank and in hand | 54/58 | €4,159 | €12,458 | +€8,299 | +199.5% |
| Total equity and liabilities | 10/49 | €38,474 | €13,304 | -€25,170 | -65.4% |
| Equity | 10/15 | €5,117 | €13,090 | +€7,973 | +155.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €117 | €8,090 | +€7,973 | +6827.4% |
| Distributable reserves | 133 | €117 | €8,090 | +€7,973 | +6827.4% |
| Amounts payable | 17/49 | €33,357 | €215 | -€33,143 | -99.4% |
| Amounts payable within one year | 42/48 | €33,357 | €215 | -€33,143 | -99.4% |
| Trade debts | 44 | €33,357 | - | -€33,357 | |
| Suppliers | 440/4 | €33,357 | - | -€33,357 | |
| Taxes, remuneration and social security | 45 | - | €215 | +€215 | |
| Taxes | 450/3 | - | €215 | +€215 | |
| Other operating charges | 640/8 | €859 | €807 | -€52 | -6.0% |
| Gross operating margin | 9900 | -€1,030 | €9,770 | +€10,801 | |
| Operating profit (loss) | 9901 | -€1,889 | €8,963 | +€10,852 | |
| Financial charges | 65/66B | €1,146 | €822 | -€324 | -28.3% |
| Recurring financial charges | 65 | €1,146 | €822 | -€324 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,035 | €8,141 | +€11,176 | |
| Income taxes | 67/77 | - | €168 | +€168 | |
| Profit (loss) for the period | 9904 | -€3,035 | €7,973 | +€11,008 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,035 | €7,973 | +€11,008 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.