ATOUTCOMPTOIR.COM: 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.
ATOUTCOMPTOIR.COM
Largest movements
- Tangible fixed assets -€19,988
down €19,988 (-7.2%), from €277,864 to €257,876
of which Land and buildings: -€18,754
- Stocks and contracts -€16,794
down €16,794 (-35.7%), from €47,073 to €30,279
- Receivables within one year -€12,976
down €12,976 (-20.9%), from €62,074 to €49,098
of which Trade receivables: -€14,142
- Cash -€12,712
down €12,712 (-79.2%), from €16,048 to €3,336
mainly Debts after one year (-€44,287) and Contributions, distributions and other (-€19,073)
- Profit (loss) carried forward -€49,579
down €49,579 (-55.1%), from €90,054 to €40,475
- Debts after one year -€44,287
down €44,287 (-23.8%), from €186,359 to €142,072
of which Financial debts: -€42,326
- Reserves +€18,000
up €18,000 (+160%), from €11,230 to €29,230
of which Distributable reserves: +€14,770
- Trade debts +€10,958
up €10,958 (+57.2%), from €19,143 to €30,101
- Gross operating margin -€24,167
down €24,167 (-29.2%), from €82,695 to €58,528
- Financial charges +€17,122
up €17,122 (+130%), from €13,162 to €30,284
- Taxes +€9,983
new in 2025: €9,983
- Staff costs -€4,717
down €4,717 (-71.4%), from €6,609 to €1,892
- Other operating charges +€2,764
up €2,764 (+473%), from €584 to €3,348
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 | €408,271 | €345,606 | -€62,666 | -15.3% |
| Fixed assets | 21/28 | €282,831 | €262,892 | -€19,938 | -7.0% |
| Tangible fixed assets | 22/27 | €277,864 | €257,876 | -€19,988 | -7.2% |
| Land and buildings | 22 | €272,464 | €253,710 | -€18,754 | -6.9% |
| Plant, machinery and equipment | 23 | - | €4,166 | +€4,166 | |
| Furniture and vehicles | 24 | €5,400 | - | -€5,400 | |
| Financial fixed assets | 28 | €4,967 | €5,017 | +€50 | +1.0% |
| Current assets | 29/58 | €125,441 | €82,713 | -€42,727 | -34.1% |
| Stocks and contracts in progress | 3 | €47,073 | €30,279 | -€16,794 | -35.7% |
| Stocks | 30/36 | €47,073 | €30,279 | -€16,794 | -35.7% |
| Amounts receivable within one year | 40/41 | €62,074 | €49,098 | -€12,976 | -20.9% |
| Trade receivables | 40 | €62,074 | €47,932 | -€14,142 | -22.8% |
| Other amounts receivable | 41 | - | €1,166 | +€1,166 | |
| Current investments | 50/53 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €16,048 | €3,336 | -€12,712 | -79.2% |
| Deferred charges and accrued income | 490/1 | €241 | - | -€241 | |
| Total equity and liabilities | 10/49 | €408,271 | €345,606 | -€62,666 | -15.3% |
| Equity | 10/15 | €133,584 | €102,005 | -€31,579 | -23.6% |
| Contributions | 10/11 | €32,300 | €32,300 | = | 0.0% |
| Reserves | 13 | €11,230 | €29,230 | +€18,000 | +160% |
| Non-distributable reserves | 130/1 | - | €3,230 | +€3,230 | |
| Reserves not available under the articles | 1311 | - | €3,230 | +€3,230 | |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €3,230 | €18,000 | +€14,770 | +457% |
| Profit (loss) carried forward | 14 | €90,054 | €40,475 | -€49,579 | -55.1% |
| Amounts payable | 17/49 | €274,687 | €243,600 | -€31,087 | -11.3% |
| Amounts payable after more than one year | 17 | €186,359 | €142,072 | -€44,287 | -23.8% |
| Financial debts | 170/4 | €184,398 | €142,072 | -€42,326 | -23.0% |
| Other amounts payable | 178/9 | €1,961 | - | -€1,961 | |
| Amounts payable within one year | 42/48 | €87,042 | €101,528 | +€14,486 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €57,347 | €58,199 | +€852 | +1.5% |
| Financial debts | 43 | €2,442 | €451 | -€1,991 | -81.5% |
| Credit institutions | 430/8 | €2,442 | €451 | -€1,991 | -81.5% |
| Trade debts | 44 | €19,143 | €30,101 | +€10,958 | +57.2% |
| Suppliers | 440/4 | €19,143 | €30,101 | +€10,958 | +57.2% |
| Taxes, remuneration and social security | 45 | €8,110 | €10,981 | +€2,871 | +35.4% |
| Taxes | 450/3 | €862 | €10,981 | +€10,120 | +1,174% |
| Remuneration and social security | 454/9 | €7,248 | - | -€7,248 | |
| Other amounts payable | 47/48 | - | €1,796 | +€1,796 | |
| Accrued charges and deferred income | 492/3 | €1,286 | - | -€1,286 | |
| Non-recurring operating income | 76A | - | €2,199 | +€2,199 | |
| Remuneration, social security and pensions | 62 | €6,609 | €1,892 | -€4,717 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,908 | €26,724 | +€816 | +3.2% |
| Other operating charges | 640/8 | €584 | €3,348 | +€2,764 | +473% |
| Non-recurring operating charges | 66A | - | €10 | +€10 | |
| Gross operating margin | 9900 | €82,695 | €58,528 | -€24,167 | -29.2% |
| Operating profit (loss) | 9901 | €49,594 | €26,554 | -€23,040 | -46.5% |
| Financial income | 75/76B | €1,710 | €1,207 | -€503 | -29.4% |
| Recurring financial income | 75 | €1,710 | €1,207 | -€503 | -29.4% |
| Financial charges | 65/66B | €13,162 | €30,284 | +€17,122 | +130% |
| Recurring financial charges | 65 | €13,162 | €30,284 | +€17,122 | +130% |
| Profit (loss) for the period before taxes | 9903 | €38,142 | -€2,523 | -€40,665 | |
| Income taxes | 67/77 | - | €9,983 | +€9,983 | |
| Profit (loss) for the period | 9904 | €38,142 | -€12,506 | -€50,648 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,142 | -€12,506 | -€50,648 |
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 14 October 2026 via checked.be.