COMME 2 GARCONS: what changed
Two fiscal 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.
COMME 2 GARCONS
Largest movements
- Tangible fixed assets -€20,218
down €20,218 (-26.4%), from €76,564 to €56,346
of which Furniture and vehicles: -€19,760
- Tax, wage and social debts +€17,645
up €17,645 (+52.5%), from €33,630 to €51,276
of which Remuneration and social security: +€9,464
- Debts after one year -€15,982
down €15,982 (-34.5%), from €46,386 to €30,404
- Profit (loss) carried forward -€14,672
down €14,672 (-33.1%), from -€44,361 to -€59,033
- Trade debts -€8,194
down €8,194 (-43.7%), from €18,751 to €10,556
- Gross operating margin +€16,924
up €16,924 (+16.1%), from €105,044 to €121,968
- Staff costs +€12,483
up €12,483 (+13.5%), from €92,279 to €104,762
- Financial charges +€3,070
up €3,070 (+34.4%), from €8,932 to €12,002
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.
Cash bridge derived
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 | €101,158 | €80,872 | -€20,286 | -20.1% |
| Fixed assets | 21/28 | €76,564 | €56,346 | -€20,218 | -26.4% |
| Tangible fixed assets | 22/27 | €76,564 | €56,346 | -€20,218 | -26.4% |
| Land and buildings | 22 | €1,842 | €1,385 | -€457 | -24.8% |
| Furniture and vehicles | 24 | €74,721 | €54,961 | -€19,760 | -26.4% |
| Current assets | 29/58 | €24,594 | €24,526 | -€68 | -0.3% |
| Stocks and contracts in progress | 3 | €883 | €619 | -€264 | -29.9% |
| Stocks | 30/36 | €883 | €619 | -€264 | -29.9% |
| Amounts receivable within one year | 40/41 | €23,206 | €22,615 | -€591 | -2.5% |
| Trade receivables | 40 | €3,541 | €1,582 | -€1,959 | -55.3% |
| Other amounts receivable | 41 | €19,665 | €21,033 | +€1,368 | +7.0% |
| Cash at bank and in hand | 54/58 | €383 | €1,164 | +€781 | +204.0% |
| Deferred charges and accrued income | 490/1 | €122 | €128 | +€6 | +4.8% |
| Total equity and liabilities | 10/49 | €101,158 | €80,872 | -€20,286 | -20.1% |
| Equity | 10/15 | -€23,900 | -€38,572 | -€14,672 | -61.4% |
| Reserves | 13 | €20,461 | €20,461 | = | 0.0% |
| Distributable reserves | 133 | €20,461 | €20,461 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,361 | -€59,033 | -€14,672 | -33.1% |
| Amounts payable | 17/49 | €125,058 | €119,445 | -€5,614 | -4.5% |
| Amounts payable after more than one year | 17 | €46,386 | €30,404 | -€15,982 | -34.5% |
| Financial debts | 170/4 | €46,386 | €30,404 | -€15,982 | -34.5% |
| Amounts payable within one year | 42/48 | €78,201 | €88,696 | +€10,494 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €17,787 | €18,707 | +€921 | +5.2% |
| Financial debts | 43 | €8,034 | €8,156 | +€122 | +1.5% |
| Credit institutions | 430/8 | €8,034 | €8,156 | +€122 | +1.5% |
| Trade debts | 44 | €18,751 | €10,556 | -€8,194 | -43.7% |
| Suppliers | 440/4 | €18,751 | €10,556 | -€8,194 | -43.7% |
| Taxes, remuneration and social security | 45 | €33,630 | €51,276 | +€17,645 | +52.5% |
| Taxes | 450/3 | €5,697 | €13,878 | +€8,181 | +143.6% |
| Remuneration and social security | 454/9 | €27,933 | €37,397 | +€9,464 | +33.9% |
| Accrued charges and deferred income | 492/3 | €471 | €345 | -€126 | -26.7% |
| Remuneration, social security and pensions | 62 | €92,279 | €104,762 | +€12,483 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,726 | €20,218 | +€492 | +2.5% |
| Other operating charges | 640/8 | €1,208 | €1,246 | +€38 | +3.1% |
| Gross operating margin | 9900 | €105,044 | €121,968 | +€16,924 | +16.1% |
| Operating profit (loss) | 9901 | -€8,169 | -€4,257 | +€3,912 | +47.9% |
| Financial income | 75/76B | €1,145 | €1,803 | +€658 | +57.4% |
| Recurring financial income | 75 | €1,145 | €1,803 | +€658 | +57.4% |
| Financial charges | 65/66B | €8,932 | €12,002 | +€3,070 | +34.4% |
| Recurring financial charges | 65 | €8,932 | €12,002 | +€3,070 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,956 | -€14,456 | +€1,500 | +9.4% |
| Income taxes | 67/77 | €233 | €216 | -€17 | -7.2% |
| Profit (loss) for the period | 9904 | -€16,189 | -€14,672 | +€1,516 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,189 | -€14,672 | +€1,516 | +9.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.