Comité du lait: 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.
Comité du lait
Largest movements
- Current investments -€945,664
down €945,664 (-22.8%), from €4.1m to €3.2m
- Cash +€382,026
up €382,026 (+158%), from €241,631 to €623,657
mainly Current investments (+€945,664) and Depreciation (+€358,810)
- Deferred charges and accrued income +€284,820
up €284,820 (+896%), from €31,781 to €316,601
- Receivables within one year +€126,796
up €126,796 (+16.7%), from €757,006 to €883,802
- Tangible fixed assets -€95,477
down €95,477 (-9.2%), from €1.0m to €940,022
of which Plant, machinery and equipment: -€90,644
- Debts within one year +€286,510
up €286,510 (+44.7%), from €640,960 to €927,470
of which Trade debts: +€206,141
- Accrued charges and deferred income -€272,769
down €272,769 (-94.7%), from €288,061 to €15,292
- Provisions -€206,000
down €206,000 (-100%), from €206,000 to €0
- Gross operating margin +€472,620
up €472,620 (+16.3%), from €2.9m to €3.4m
- Financial income -€60,108
down €60,108 (-50.6%), from €118,853 to €58,745
- Other operating charges +€43,802
up €43,802 (+27.5%), from €159,016 to €202,818
- Financial charges +€41,672
up €41,672, from -€37,660 to €4,012
- Depreciation +€40,241
up €40,241 (+12.6%), from €318,569 to €358,810
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 | €6,380,207 | €6,219,131 | -€161,076 | -2.5% |
| Formation expenses | 20 | - | €20,505 | +€20,505 | |
| Fixed assets | 21/28 | €1,151,281 | €1,144,356 | -€6,925 | -0.6% |
| Intangible fixed assets | 21 | €64,983 | €153,835 | +€88,852 | +137% |
| Tangible fixed assets | 22/27 | €1,035,499 | €940,022 | -€95,477 | -9.2% |
| Land and buildings | 22 | €333,446 | €302,086 | -€31,360 | -9.4% |
| Plant, machinery and equipment | 23 | €479,576 | €388,932 | -€90,644 | -18.9% |
| Furniture and vehicles | 24 | €222,477 | €249,004 | +€26,527 | +11.9% |
| Financial fixed assets | 28 | €50,799 | €50,499 | -€300 | -0.6% |
| Current assets | 29/58 | €5,228,926 | €5,054,270 | -€174,656 | -3.3% |
| Stocks and contracts in progress | 3 | €55,102 | €32,468 | -€22,634 | -41.1% |
| Stocks | 30/36 | €55,102 | €32,468 | -€22,634 | -41.1% |
| Amounts receivable within one year | 40/41 | €757,006 | €883,802 | +€126,796 | +16.7% |
| Trade receivables | 40 | €757,006 | €883,802 | +€126,796 | +16.7% |
| Current investments | 50/53 | €4,143,406 | €3,197,742 | -€945,664 | -22.8% |
| Cash at bank and in hand | 54/58 | €241,631 | €623,657 | +€382,026 | +158% |
| Deferred charges and accrued income | 490/1 | €31,781 | €316,601 | +€284,820 | +896% |
| Total equity and liabilities | 10/49 | €6,380,207 | €6,219,131 | -€161,076 | -2.5% |
| Equity | 10/15 | €5,244,786 | €5,275,969 | +€31,183 | +0.6% |
| Contributions | 10/11 | €4,852,894 | €4,852,894 | = | 0.0% |
| Capital | 10 | €4,852,894 | €4,852,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | €391,892 | €423,075 | +€31,183 | +8.0% |
| Provisions and deferred taxes | 16 | €206,000 | €0 | -€206,000 | -100% |
| Provisions for liabilities and charges | 160/5 | €206,000 | €0 | -€206,000 | -100% |
| Pensions and similar obligations | 160 | €161,000 | €0 | -€161,000 | -100% |
| Other liabilities and charges | 164/5 | €45,000 | €0 | -€45,000 | -100% |
| Amounts payable | 17/49 | €929,421 | €943,162 | +€13,741 | +1.5% |
| Amounts payable after more than one year | 17 | €400 | €400 | = | 0.0% |
| Other amounts payable | 178/9 | €400 | €400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €640,960 | €927,470 | +€286,510 | +44.7% |
| Trade debts | 44 | €258,939 | €465,080 | +€206,141 | +79.6% |
| Suppliers | 440/4 | €258,939 | €465,080 | +€206,141 | +79.6% |
| Taxes, remuneration and social security | 45 | €334,712 | €362,287 | +€27,575 | +8.2% |
| Taxes | 450/3 | €69,393 | €89,345 | +€19,952 | +28.8% |
| Remuneration and social security | 454/9 | €265,319 | €272,942 | +€7,623 | +2.9% |
| Accrued charges and deferred income | 492/3 | €288,061 | €15,292 | -€272,769 | -94.7% |
| Remuneration, social security and pensions | 62 | €2,589,665 | €2,616,890 | +€27,225 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318,569 | €358,810 | +€40,241 | +12.6% |
| Other operating charges | 640/8 | €159,016 | €202,818 | +€43,802 | +27.5% |
| Gross operating margin | 9900 | €2,904,880 | €3,377,500 | +€472,620 | +16.3% |
| Operating profit (loss) | 9901 | -€123,370 | -€7,018 | +€116,352 | +94.3% |
| Financial income | 75/76B | €118,853 | €58,745 | -€60,108 | -50.6% |
| Recurring financial income | 75 | €118,853 | €58,745 | -€60,108 | -50.6% |
| Financial charges | 65/66B | -€37,660 | €4,012 | +€41,672 | |
| Recurring financial charges | 65 | -€37,660 | €4,012 | +€41,672 | |
| Profit (loss) for the period before taxes | 9903 | €33,143 | €47,715 | +€14,572 | +44.0% |
| Income taxes | 67/77 | €21,854 | €16,532 | -€5,322 | -24.4% |
| Profit (loss) for the period | 9904 | €11,289 | €31,183 | +€19,894 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €11,289 | €31,183 | +€19,894 | +176% |
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 17 October 2026 via checked.be.