Comme-ça: 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-ça
Largest movements
- Receivables within one year -€340,666
down €340,666 (-42.3%), from €805,227 to €464,561
of which Trade receivables: -€321,549
- Cash -€85,533
down €85,533 (-17.4%), from €490,479 to €404,946
mainly Trade debts (-€473,434) and Tax, wage and social debts (-€17,553)
- Trade debts -€473,434
down €473,434 (-53.8%), from €880,487 to €407,053
- Other debts +€26,157
up €26,157 (+18.7%), from €139,844 to €166,001
- Reserves +€20,955
up €20,955 (+2.6%), from €821,765 to €842,720
- Staff costs -€10,647
down €10,647 (-5.7%), from €186,321 to €175,674
- Gross operating margin -€8,742
down €8,742 (-3.7%), from €236,421 to €227,679
- Financial charges -€4,356
down €4,356 (-17.6%), from €24,795 to €20,438
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 | €1,939,668 | €1,495,794 | -€443,875 | -22.9% |
| Fixed assets | 21/28 | €31,909 | €15,214 | -€16,695 | -52.3% |
| Intangible fixed assets | 21 | €1,971 | €891 | -€1,080 | -54.8% |
| Tangible fixed assets | 22/27 | €20,038 | €10,424 | -€9,615 | -48.0% |
| Plant, machinery and equipment | 23 | €402 | €170 | -€231 | -57.6% |
| Furniture and vehicles | 24 | €18,365 | €9,351 | -€9,014 | -49.1% |
| Other tangible fixed assets | 26 | €1,272 | €902 | -€370 | -29.1% |
| Financial fixed assets | 28 | €9,900 | €3,900 | -€6,000 | -60.6% |
| Current assets | 29/58 | €1,907,760 | €1,480,579 | -€427,180 | -22.4% |
| Stocks and contracts in progress | 3 | €577,563 | €583,481 | +€5,918 | +1.0% |
| Stocks | 30/36 | €577,563 | €583,481 | +€5,918 | +1.0% |
| Amounts receivable within one year | 40/41 | €805,227 | €464,561 | -€340,666 | -42.3% |
| Trade receivables | 40 | €683,350 | €361,801 | -€321,549 | -47.1% |
| Other amounts receivable | 41 | €121,877 | €102,760 | -€19,117 | -15.7% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €490,479 | €404,946 | -€85,533 | -17.4% |
| Deferred charges and accrued income | 490/1 | €9,491 | €2,591 | -€6,900 | -72.7% |
| Total equity and liabilities | 10/49 | €1,939,668 | €1,495,794 | -€443,875 | -22.9% |
| Equity | 10/15 | €840,365 | €861,320 | +€20,955 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €821,765 | €842,720 | +€20,955 | +2.6% |
| Distributable reserves | 133 | €821,765 | €842,720 | +€20,955 | +2.6% |
| Amounts payable | 17/49 | €1,099,304 | €634,473 | -€464,830 | -42.3% |
| Amounts payable within one year | 42/48 | €1,039,304 | €574,473 | -€464,830 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €880,487 | €407,053 | -€473,434 | -53.8% |
| Suppliers | 440/4 | €880,487 | €407,053 | -€473,434 | -53.8% |
| Taxes, remuneration and social security | 45 | €18,973 | €1,420 | -€17,553 | -92.5% |
| Taxes | 450/3 | €1,183 | €1,102 | -€81 | -6.9% |
| Remuneration and social security | 454/9 | €17,790 | €318 | -€17,472 | -98.2% |
| Other amounts payable | 47/48 | €139,844 | €166,001 | +€26,157 | +18.7% |
| Accrued charges and deferred income | 492/3 | €60,000 | €60,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €186,321 | €175,674 | -€10,647 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,848 | €10,695 | -€154 | -1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,271 | -€1,671 | +€600 | +26.4% |
| Other operating charges | 640/8 | €5,259 | €5,009 | -€251 | -4.8% |
| Gross operating margin | 9900 | €236,421 | €227,679 | -€8,742 | -3.7% |
| Operating profit (loss) | 9901 | €36,263 | €37,973 | +€1,710 | +4.7% |
| Financial income | 75/76B | €12,098 | €12,979 | +€881 | +7.3% |
| Recurring financial income | 75 | €12,098 | €12,979 | +€881 | +7.3% |
| Financial charges | 65/66B | €24,795 | €20,438 | -€4,356 | -17.6% |
| Recurring financial charges | 65 | €24,795 | €20,438 | -€4,356 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €23,566 | €30,514 | +€6,947 | +29.5% |
| Income taxes | 67/77 | €7,486 | €9,558 | +€2,072 | +27.7% |
| Profit (loss) for the period | 9904 | €16,080 | €20,955 | +€4,875 | +30.3% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €16,080 | €20,955 | +€4,875 | +30.3% |
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 30 September 2026 via checked.be.