COMPLUS: 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.
COMPLUS
Largest movements
- Receivables within one year +€59,473
up €59,473 (+383%), from €15,527 to €75,000
of which Trade receivables: +€59,600
- Cash +€9,488
up €9,488 (+195%), from €4,862 to €14,350
mainly Debts after one year (+€92,642)
- Debts after one year +€92,642
up €92,642 (+185%), from €49,984 to €142,626
- Profit (loss) carried forward -€22,419
down €22,419 (-98.0%), from -€22,879 to -€45,298
- Gross operating margin +€1,816
up €1,816 (+8.4%), from -€21,743 to -€19,927
- Financial charges +€1,225
up €1,225 (+183%), from €671 to €1,895
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 | €172,048 | €241,009 | +€68,961 | +40.1% |
| Fixed assets | 21/28 | €147,191 | €147,191 | = | 0.0% |
| Financial fixed assets | 28 | €147,191 | €147,191 | = | 0.0% |
| Current assets | 29/58 | €24,857 | €93,818 | +€68,961 | +277% |
| Amounts receivable after more than one year | 29 | €4,468 | €4,468 | = | 0.0% |
| Other amounts receivable | 291 | €4,468 | €4,468 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,527 | €75,000 | +€59,473 | +383% |
| Trade receivables | 40 | €15,400 | €75,000 | +€59,600 | +387% |
| Other amounts receivable | 41 | €127 | €0 | -€127 | -100% |
| Cash at bank and in hand | 54/58 | €4,862 | €14,350 | +€9,488 | +195% |
| Total equity and liabilities | 10/49 | €172,048 | €241,009 | +€68,961 | +40.1% |
| Equity | 10/15 | €36,550 | €14,131 | -€22,419 | -61.3% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Reserves | 13 | €41,229 | €41,229 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,290 | €6,290 | = | 0.0% |
| Distributable reserves | 133 | €33,084 | €33,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,879 | -€45,298 | -€22,419 | -98.0% |
| Amounts payable | 17/49 | €135,498 | €226,878 | +€91,381 | +67.4% |
| Amounts payable after more than one year | 17 | €49,984 | €142,626 | +€92,642 | +185% |
| Other amounts payable | 178/9 | €49,984 | €142,626 | +€92,642 | +185% |
| Amounts payable within one year | 42/48 | €85,513 | €84,252 | -€1,261 | -1.5% |
| Trade debts | 44 | €2,947 | €1,759 | -€1,188 | -40.3% |
| Suppliers | 440/4 | €2,947 | €1,759 | -€1,188 | -40.3% |
| Taxes, remuneration and social security | 45 | €221 | €148 | -€73 | -32.9% |
| Taxes | 450/3 | €221 | €148 | -€73 | -32.9% |
| Other amounts payable | 47/48 | €82,345 | €82,345 | = | 0.0% |
| Other operating charges | 640/8 | €465 | €597 | +€132 | +28.3% |
| Gross operating margin | 9900 | -€21,743 | -€19,927 | +€1,816 | +8.4% |
| Operating profit (loss) | 9901 | -€22,208 | -€20,524 | +€1,684 | +7.6% |
| Financial charges | 65/66B | €671 | €1,895 | +€1,225 | +183% |
| Recurring financial charges | 65 | €671 | €1,895 | +€1,225 | +183% |
| Profit (loss) for the period before taxes | 9903 | -€22,879 | -€22,419 | +€460 | +2.0% |
| Profit (loss) for the period | 9904 | -€22,879 | -€22,419 | +€460 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,879 | -€22,419 | +€460 | +2.0% |
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 31 October 2026 via checked.be.