COMME CHEZ MOI: 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 CHEZ MOI
Largest movements
- Tangible fixed assets -€15,408
down €15,408 (-25.3%), from €60,947 to €45,539
of which Furniture and vehicles: -€7,972
- Receivables after one year -€8,246
down €8,246 (-13.2%), from €62,518 to €54,272
- Cash +€2,294
up €2,294 (+6.2%), from €37,015 to €39,310
mainly Depreciation (+€15,408) and Receivables after one year (+€8,246)
- Debts after one year -€9,879
down €9,879 (-56.6%), from €17,453 to €7,574
- Other debts -€4,900
down €4,900 (-100%), from €4,900 to €0
- Trade debts -€2,676
down €2,676 (-43.0%), from €6,228 to €3,552
- Tax, wage and social debts -€2,314
down €2,314 (-100%), from €2,314 to €0
of which Taxes: -€2,314
- Reserves +€2,146
up €2,146 (+5.3%), from €40,742 to €42,888
of which Distributable reserves: +€2,146
- Gross operating margin -€3,365
down €3,365 (-13.7%), from €24,552 to €21,186
- Depreciation +€943
up €943 (+6.5%), from €14,466 to €15,408
- Taxes -€749
down €749 (-23.3%), from €3,209 to €2,460
- Financial income -€429
down €429 (-17.2%), from €2,488 to €2,059
- Other operating charges -€310
down €310 (-12.0%), from €2,579 to €2,268
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 | €190,520 | €171,169 | -€19,351 | -10.2% |
| Fixed assets | 21/28 | €61,080 | €45,539 | -€15,541 | -25.4% |
| Tangible fixed assets | 22/27 | €60,947 | €45,539 | -€15,408 | -25.3% |
| Plant, machinery and equipment | 23 | €5,319 | €4,063 | -€1,256 | -23.6% |
| Furniture and vehicles | 24 | €34,873 | €26,901 | -€7,972 | -22.9% |
| Leasing and similar rights | 25 | €20,755 | €14,574 | -€6,181 | -29.8% |
| Financial fixed assets | 28 | €133 | €0 | -€133 | -100% |
| Current assets | 29/58 | €129,440 | €125,630 | -€3,810 | -2.9% |
| Amounts receivable after more than one year | 29 | €62,518 | €54,272 | -€8,246 | -13.2% |
| Other amounts receivable | 291 | €62,518 | €54,272 | -€8,246 | -13.2% |
| Amounts receivable within one year | 40/41 | €29,091 | €30,645 | +€1,554 | +5.3% |
| Trade receivables | 40 | €11,868 | €2,194 | -€9,674 | -81.5% |
| Other amounts receivable | 41 | €17,223 | €28,451 | +€11,228 | +65.2% |
| Cash at bank and in hand | 54/58 | €37,015 | €39,310 | +€2,294 | +6.2% |
| Deferred charges and accrued income | 490/1 | €816 | €1,404 | +€588 | +72.1% |
| Total equity and liabilities | 10/49 | €190,520 | €171,169 | -€19,351 | -10.2% |
| Equity | 10/15 | €145,499 | €147,645 | +€2,146 | +1.5% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €40,742 | €42,888 | +€2,146 | +5.3% |
| Non-distributable reserves | 130/1 | €2,741 | €2,741 | = | 0.0% |
| Legal reserve | 130 | €2,741 | €2,741 | = | 0.0% |
| Distributable reserves | 133 | €38,001 | €40,147 | +€2,146 | +5.6% |
| Profit (loss) carried forward | 14 | €73,770 | €73,770 | = | 0.0% |
| Amounts payable | 17/49 | €45,021 | €23,525 | -€21,497 | -47.7% |
| Amounts payable after more than one year | 17 | €17,453 | €7,574 | -€9,879 | -56.6% |
| Financial debts | 170/4 | €17,453 | €7,574 | -€9,879 | -56.6% |
| Amounts payable within one year | 42/48 | €26,907 | €15,135 | -€11,772 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | €11,750 | €9,879 | -€1,871 | -15.9% |
| Financial debts | 43 | €1,715 | €1,704 | -€10 | -0.6% |
| Credit institutions | 430/8 | €1,715 | €1,704 | -€10 | -0.6% |
| Trade debts | 44 | €6,228 | €3,552 | -€2,676 | -43.0% |
| Suppliers | 440/4 | €6,228 | €3,552 | -€2,676 | -43.0% |
| Taxes, remuneration and social security | 45 | €2,314 | €0 | -€2,314 | -100% |
| Taxes | 450/3 | €2,314 | €0 | -€2,314 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,900 | €0 | -€4,900 | -100% |
| Accrued charges and deferred income | 492/3 | €661 | €815 | +€154 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,466 | €15,408 | +€943 | +6.5% |
| Other operating charges | 640/8 | €2,579 | €2,268 | -€310 | -12.0% |
| Gross operating margin | 9900 | €24,552 | €21,186 | -€3,365 | -13.7% |
| Operating profit (loss) | 9901 | €7,507 | €3,510 | -€3,998 | -53.3% |
| Financial income | 75/76B | €2,488 | €2,059 | -€429 | -17.2% |
| Recurring financial income | 75 | €2,488 | €2,059 | -€429 | -17.2% |
| Financial charges | 65/66B | €1,003 | €963 | -€40 | -4.0% |
| Recurring financial charges | 65 | €1,003 | €963 | -€40 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €8,993 | €4,606 | -€4,387 | -48.8% |
| Income taxes | 67/77 | €3,209 | €2,460 | -€749 | -23.3% |
| Profit (loss) for the period | 9904 | €5,784 | €2,146 | -€3,638 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,784 | €2,146 | -€3,638 | -62.9% |
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 20 October 2026 via checked.be.