COMME-CHEVEUX: 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.
COMME-CHEVEUX
Largest movements
- Tangible fixed assets -€21,886
down €21,886 (-18.6%), from €117,570 to €95,684
- Receivables within one year -€1,999
down €1,999 (-40.4%), from €4,953 to €2,954
- Tax, wage and social debts -€7,818
down €7,818 (-58.2%), from €13,427 to €5,609
- Debts after one year -€7,248
down €7,248 (-29.1%), from €24,900 to €17,652
- Profit (loss) carried forward -€4,503
new in 2025: -€4,503
- Trade debts -€1,633
down €1,633 (-24.7%), from €6,623 to €4,990
- Gross operating margin -€41,139
down €41,139 (-61.4%), from €66,968 to €25,829
- Taxes -€7,298
down €7,298 (-97.6%), from €7,476 to €178
- Depreciation -€6,991
down €6,991 (-24.2%), from €28,878 to €21,887
- Other operating charges -€2,599
down €2,599 (-57.0%), from €4,556 to €1,957
- Financial charges -€1,459
down €1,459 (-18.8%), from €7,777 to €6,318
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 | €148,228 | €125,243 | -€22,985 | -15.5% |
| Fixed assets | 21/28 | €117,571 | €95,685 | -€21,886 | -18.6% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €117,570 | €95,684 | -€21,886 | -18.6% |
| Plant, machinery and equipment | 23 | €65,419 | €57,158 | -€8,261 | -12.6% |
| Furniture and vehicles | 24 | €8,432 | €5,603 | -€2,829 | -33.6% |
| Other tangible fixed assets | 26 | €43,719 | €32,923 | -€10,796 | -24.7% |
| Current assets | 29/58 | €30,657 | €29,558 | -€1,099 | -3.6% |
| Stocks and contracts in progress | 3 | €3,120 | €3,650 | +€530 | +17.0% |
| Stocks | 30/36 | €3,120 | €3,650 | +€530 | +17.0% |
| Amounts receivable within one year | 40/41 | €4,953 | €2,954 | -€1,999 | -40.4% |
| Trade receivables | 40 | €4,953 | €2,954 | -€1,999 | -40.4% |
| Cash at bank and in hand | 54/58 | €20,320 | €20,340 | +€20 | +0.1% |
| Deferred charges and accrued income | 490/1 | €2,264 | €2,614 | +€350 | +15.5% |
| Total equity and liabilities | 10/49 | €148,228 | €125,243 | -€22,985 | -15.5% |
| Equity | 10/15 | €22,639 | €18,136 | -€4,503 | -19.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €16,639 | €16,639 | = | 0.0% |
| Distributable reserves | 133 | €16,639 | €16,639 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,503 | -€4,503 | |
| Amounts payable | 17/49 | €125,589 | €107,107 | -€18,482 | -14.7% |
| Amounts payable after more than one year | 17 | €24,900 | €17,652 | -€7,248 | -29.1% |
| Financial debts | 170/4 | €24,900 | €17,652 | -€7,248 | -29.1% |
| Amounts payable within one year | 42/48 | €99,839 | €89,455 | -€10,384 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €6,935 | €7,248 | +€313 | +4.5% |
| Trade debts | 44 | €6,623 | €4,990 | -€1,633 | -24.7% |
| Suppliers | 440/4 | €6,623 | €4,990 | -€1,633 | -24.7% |
| Taxes, remuneration and social security | 45 | €13,427 | €5,609 | -€7,818 | -58.2% |
| Taxes | 450/3 | €13,427 | €5,609 | -€7,818 | -58.2% |
| Other amounts payable | 47/48 | €72,854 | €71,608 | -€1,246 | -1.7% |
| Accrued charges and deferred income | 492/3 | €850 | - | -€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,878 | €21,887 | -€6,991 | -24.2% |
| Other operating charges | 640/8 | €4,556 | €1,957 | -€2,599 | -57.0% |
| Gross operating margin | 9900 | €66,968 | €25,829 | -€41,139 | -61.4% |
| Operating profit (loss) | 9901 | €33,534 | €1,985 | -€31,549 | -94.1% |
| Financial income | 75/76B | €24 | €8 | -€16 | -66.7% |
| Recurring financial income | 75 | €24 | €8 | -€16 | -66.7% |
| Financial charges | 65/66B | €7,777 | €6,318 | -€1,459 | -18.8% |
| Recurring financial charges | 65 | €7,777 | €6,318 | -€1,459 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €25,781 | -€4,325 | -€30,106 | |
| Income taxes | 67/77 | €7,476 | €178 | -€7,298 | -97.6% |
| Profit (loss) for the period | 9904 | €18,305 | -€4,503 | -€22,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,305 | -€4,503 | -€22,808 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.