VM 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.
VM COMPTAFISC
Largest movements
- Receivables after one year -€27,015
down €27,015 (-100%), from €27,015 to €0
- Cash +€10,670
up €10,670 (+107%), from €9,949 to €20,620
mainly Receivables after one year (+€27,015) and Other debts (+€21,859)
- Receivables within one year +€3,923
up €3,923 (+55.4%), from €7,080 to €11,003
- Reserves -€34,979
down €34,979 (-100%), from €34,979 to €0
- Other debts +€21,859
up €21,859 (+1,435%), from €1,524 to €23,382
- Short-term financial debts +€1,521
new in 2025: €1,521
- Tax, wage and social debts -€470
down €470 (-6.7%), from €7,004 to €6,534
of which Taxes: -€2,070
- Gross operating margin +€9,693
up €9,693 (+52.6%), from €18,444 to €28,137
- Taxes +€1,526
up €1,526 (+34.7%), from €4,405 to €5,931
- Financial income -€676
down €676 (-98.3%), from €687 to €11
- Depreciation -€497
down €497 (-87.2%), from €570 to €73
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 | €45,790 | €33,138 | -€12,652 | -27.6% |
| Fixed assets | 21/28 | €470 | €0 | -€470 | -100% |
| Intangible fixed assets | 21 | €397 | €0 | -€397 | -100% |
| Tangible fixed assets | 22/27 | €73 | €0 | -€73 | -100% |
| Furniture and vehicles | 24 | €73 | €0 | -€73 | -100% |
| Current assets | 29/58 | €45,320 | €33,138 | -€12,183 | -26.9% |
| Amounts receivable after more than one year | 29 | €27,015 | €0 | -€27,015 | -100% |
| Other amounts receivable | 291 | €27,015 | €0 | -€27,015 | -100% |
| Amounts receivable within one year | 40/41 | €7,080 | €11,003 | +€3,923 | +55.4% |
| Trade receivables | 40 | €7,080 | €11,003 | +€3,923 | +55.4% |
| Cash at bank and in hand | 54/58 | €9,949 | €20,620 | +€10,670 | +107% |
| Deferred charges and accrued income | 490/1 | €1,276 | €1,515 | +€240 | +18.8% |
| Total equity and liabilities | 10/49 | €45,790 | €33,138 | -€12,652 | -27.6% |
| Equity | 10/15 | €36,479 | €1,500 | -€34,979 | -95.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €34,979 | €0 | -€34,979 | -100% |
| Distributable reserves | 133 | €34,979 | €0 | -€34,979 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,312 | €31,638 | +€22,326 | +240% |
| Amounts payable within one year | 42/48 | €9,312 | €31,638 | +€22,326 | +240% |
| Current portion of amounts payable after more than one year | 42 | €288 | €0 | -€288 | -100% |
| Financial debts | 43 | - | €1,521 | +€1,521 | |
| Credit institutions | 430/8 | - | €1,521 | +€1,521 | |
| Trade debts | 44 | €497 | €200 | -€297 | -59.8% |
| Suppliers | 440/4 | €497 | €200 | -€297 | -59.8% |
| Taxes, remuneration and social security | 45 | €7,004 | €6,534 | -€470 | -6.7% |
| Taxes | 450/3 | €7,004 | €4,934 | -€2,070 | -29.5% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €1,524 | €23,382 | +€21,859 | +1,435% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €570 | €73 | -€497 | -87.2% |
| Other operating charges | 640/8 | €1,320 | €1,330 | +€11 | +0.8% |
| Gross operating margin | 9900 | €18,444 | €28,137 | +€9,693 | +52.6% |
| Operating profit (loss) | 9901 | €16,554 | €26,734 | +€10,179 | +61.5% |
| Financial income | 75/76B | €687 | €11 | -€676 | -98.3% |
| Recurring financial income | 75 | €687 | €11 | -€676 | -98.3% |
| Financial charges | 65/66B | €827 | €1,034 | +€207 | +25.1% |
| Recurring financial charges | 65 | €827 | €1,034 | +€207 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €16,415 | €25,711 | +€9,297 | +56.6% |
| Income taxes | 67/77 | €4,405 | €5,931 | +€1,526 | +34.7% |
| Profit (loss) for the period | 9904 | €12,009 | €19,780 | +€7,770 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,009 | €19,780 | +€7,770 | +64.7% |
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 19 October 2026 via checked.be.