Comme Ca: 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 Ca
Largest movements
- Tangible fixed assets -€8,985
down €8,985 (-22.4%), from €40,151 to €31,166
- Cash +€1,761
up €1,761 (+76.2%), from €2,312 to €4,073
mainly Depreciation (+€9,985) and Net result for the year (+€3,349)
- Stocks and contracts +€1,062
up €1,062 (+20.2%), from €5,258 to €6,321
- Intangible fixed assets -€1,000
down €1,000 (-14.3%), from €7,000 to €6,000
- Debts after one year -€7,419
down €7,419 (-74.6%), from €9,952 to €2,532
- Debts within one year -€3,425
down €3,425 (-17.5%), from €19,579 to €16,154
- Profit (loss) carried forward +€3,349
up €3,349 (+33.3%), from €10,049 to €13,398
- Turnover -€9,322
down €9,322 (-11.0%), from €84,919 to €75,597
- Gross operating margin -€3,113
down €3,113 (-16.5%), from €18,904 to €15,792
- Taxes -€1,101
down €1,101 (-44.1%), from €2,496 to €1,395
From the 2014 result to the 2015 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 2014 and 2015 balance sheets and the 2015 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2014 | 2015 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,580 | €52,085 | -€7,495 | -12.6% |
| Fixed assets | 21/28 | €47,151 | €37,166 | -€9,985 | -21.2% |
| Intangible fixed assets | 21 | €7,000 | €6,000 | -€1,000 | -14.3% |
| Tangible fixed assets | 22/27 | €40,151 | €31,166 | -€8,985 | -22.4% |
| Current assets | 29/58 | €12,429 | €14,919 | +€2,489 | +20.0% |
| Stocks and contracts in progress | 3 | €5,258 | €6,321 | +€1,062 | +20.2% |
| Amounts receivable within one year | 40/41 | €4,859 | €4,525 | -€334 | -6.9% |
| Cash at bank and in hand | 54/58 | €2,312 | €4,073 | +€1,761 | +76.2% |
| Total equity and liabilities | 10/49 | €59,580 | €52,085 | -€7,495 | -12.6% |
| Equity | 10/15 | €30,049 | €33,398 | +€3,349 | +11.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,049 | €13,398 | +€3,349 | +33.3% |
| Amounts payable | 17/49 | €29,531 | €18,687 | -€10,845 | -36.7% |
| Amounts payable after more than one year | 17 | €9,952 | €2,532 | -€7,419 | -74.6% |
| Amounts payable within one year | 42/48 | €19,579 | €16,154 | -€3,425 | -17.5% |
| Trade debts | 44 | €7,814 | €4,521 | -€3,293 | -42.1% |
| Turnover | 70 | €84,919 | €75,597 | -€9,322 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,985 | €9,985 | = | 0.0% |
| Gross operating margin | 9900 | €18,904 | €15,792 | -€3,113 | -16.5% |
| Operating profit (loss) | 9901 | €7,221 | €4,739 | -€2,482 | -34.4% |
| Recurring financial income | 75 | €1,610 | €628 | -€983 | -61.0% |
| Recurring financial charges | 65 | €919 | €622 | -€297 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €7,913 | €4,745 | -€3,168 | -40.0% |
| Income taxes | 67/77 | €2,496 | €1,395 | -€1,101 | -44.1% |
| Profit (loss) for the period | 9904 | €5,416 | €3,349 | -€2,067 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,416 | €3,349 | -€2,067 | -38.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2014 and 31 December 2015. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.