CLASSIC COMFORT: what changed
CLASSIC COMFORT
Largest movements
- Stocks and contracts +€63,500
up €63,500 (+14.4%), from €439,850 to €503,350
- Cash -€30,165
down €30,165 (-30.2%), from €99,755 to €69,591
mainly Contributions, distributions and other (-€122,528) and Stocks and contracts (-€63,500)
- Receivables within one year -€17,321
down €17,321 (-9.8%), from €176,241 to €158,920
of which Other amounts receivable: -€28,260
- Tangible fixed assets -€16,171
down €16,171 (-30.8%), from €52,501 to €36,331
of which Land and buildings: -€8,323
- Reserves -€118,320
down €118,320 (-23.6%), from €500,525 to €382,205
- Other debts +€62,059
up €62,059, from €0 to €62,059
- Trade debts +€43,704
up €43,704 (+55.1%), from €79,349 to €123,053
- Tax, wage and social debts +€9,206
up €9,206 (+41.0%), from €22,437 to €31,643
of which Taxes: +€8,868
- Advances received -€8,197
down €8,197 (-100%), from €8,197 to €0
- Staff costs +€12,966
up €12,966 (+8.6%), from €150,465 to €163,430
- Other operating charges -€8,293
down €8,293 (-87.9%), from €9,436 to €1,143
- Financial charges -€5,646
down €5,646 (-37.0%), from €15,260 to €9,614
- Gross operating margin -€2,965
down €2,965 (-1.5%), from €200,565 to €197,600
- Taxes +€2,203
up €2,203 (+265%), from €832 to €3,034
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €779,108 | €774,375 | -€4,733 | -0.6% |
| Fixed assets | 21/28 | €52,501 | €36,331 | -€16,171 | -30.8% |
| Tangible fixed assets | 22/27 | €52,501 | €36,331 | -€16,171 | -30.8% |
| Land and buildings | 22 | €40,722 | €32,399 | -€8,323 | -20.4% |
| Plant, machinery and equipment | 23 | €11,780 | €3,932 | -€7,848 | -66.6% |
| Current assets | 29/58 | €726,607 | €738,044 | +€11,437 | +1.6% |
| Stocks and contracts in progress | 3 | €439,850 | €503,350 | +€63,500 | +14.4% |
| Stocks | 30/36 | €439,850 | €503,350 | +€63,500 | +14.4% |
| Amounts receivable within one year | 40/41 | €176,241 | €158,920 | -€17,321 | -9.8% |
| Trade receivables | 40 | €107,576 | €118,515 | +€10,939 | +10.2% |
| Other amounts receivable | 41 | €68,665 | €40,404 | -€28,260 | -41.2% |
| Cash at bank and in hand | 54/58 | €99,755 | €69,591 | -€30,165 | -30.2% |
| Deferred charges and accrued income | 490/1 | €10,761 | €6,184 | -€4,577 | -42.5% |
| Total equity and liabilities | 10/49 | €779,108 | €774,375 | -€4,733 | -0.6% |
| Equity | 10/15 | €519,125 | €400,805 | -€118,320 | -22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €500,525 | €382,205 | -€118,320 | -23.6% |
| Distributable reserves | 133 | €500,525 | €382,205 | -€118,320 | -23.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €259,983 | €373,570 | +€113,587 | +43.7% |
| Amounts payable within one year | 42/48 | €259,983 | €373,570 | +€113,587 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €6,815 | +€6,815 | |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €79,349 | €123,053 | +€43,704 | +55.1% |
| Suppliers | 440/4 | €79,349 | €123,053 | +€43,704 | +55.1% |
| Advances received on contracts in progress | 46 | €8,197 | €0 | -€8,197 | -100% |
| Taxes, remuneration and social security | 45 | €22,437 | €31,643 | +€9,206 | +41.0% |
| Taxes | 450/3 | €1,763 | €10,631 | +€8,868 | +503% |
| Remuneration and social security | 454/9 | €20,674 | €21,012 | +€338 | +1.6% |
| Other amounts payable | 47/48 | €0 | €62,059 | +€62,059 | |
| Remuneration, social security and pensions | 62 | €150,465 | €163,430 | +€12,966 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,341 | €16,171 | -€1,171 | -6.8% |
| Other operating charges | 640/8 | €9,436 | €1,143 | -€8,293 | -87.9% |
| Gross operating margin | 9900 | €200,565 | €197,600 | -€2,965 | -1.5% |
| Operating profit (loss) | 9901 | €23,323 | €16,856 | -€6,468 | -27.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -87.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -87.5% |
| Financial charges | 65/66B | €15,260 | €9,614 | -€5,646 | -37.0% |
| Recurring financial charges | 65 | €15,260 | €9,614 | -€5,646 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €8,063 | €7,242 | -€822 | -10.2% |
| Income taxes | 67/77 | €832 | €3,034 | +€2,203 | +265% |
| Profit (loss) for the period | 9904 | €7,231 | €4,207 | -€3,024 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,231 | €4,207 | -€3,024 | -41.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.