COMME CHEZ PAPA: 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 PAPA
Largest movements
- Cash -€90,260
down €90,260 (-18.5%), from €489,083 to €398,823
mainly Contributions, distributions and other (-€197,497) and Tax, wage and social debts (-€34,596)
- Tangible fixed assets -€26,056
down €26,056 (-33.0%), from €79,053 to €52,997
- Receivables within one year +€9,101
up €9,101 (+6.2%), from €146,718 to €155,819
of which Other amounts receivable: +€23,593
- Reserves -€112,172
down €112,172 (-20.0%), from €561,785 to €449,613
of which Distributable reserves: -€112,172
- Trade debts +€40,384
up €40,384 (+178%), from €22,688 to €63,072
- Tax, wage and social debts -€34,596
down €34,596 (-37.3%), from €92,637 to €58,041
of which Remuneration and social security: -€29,518
- Staff costs -€29,958
down €29,958 (-8.9%), from €336,559 to €306,600
- Gross operating margin -€23,381
down €23,381 (-4.9%), from €480,360 to €456,979
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 | €730,448 | €622,160 | -€108,289 | -14.8% |
| Fixed assets | 21/28 | €79,053 | €52,997 | -€26,056 | -33.0% |
| Tangible fixed assets | 22/27 | €79,053 | €52,997 | -€26,056 | -33.0% |
| Plant, machinery and equipment | 23 | €27,372 | €20,567 | -€6,805 | -24.9% |
| Furniture and vehicles | 24 | €27,575 | €20,010 | -€7,564 | -27.4% |
| Other tangible fixed assets | 26 | €24,107 | €12,420 | -€11,686 | -48.5% |
| Current assets | 29/58 | €651,395 | €569,162 | -€82,233 | -12.6% |
| Stocks and contracts in progress | 3 | €15,594 | €14,520 | -€1,074 | -6.9% |
| Stocks | 30/36 | €15,594 | €14,520 | -€1,074 | -6.9% |
| Amounts receivable within one year | 40/41 | €146,718 | €155,819 | +€9,101 | +6.2% |
| Trade receivables | 40 | €31,868 | €17,376 | -€14,492 | -45.5% |
| Other amounts receivable | 41 | €114,851 | €138,443 | +€23,593 | +20.5% |
| Cash at bank and in hand | 54/58 | €489,083 | €398,823 | -€90,260 | -18.5% |
| Total equity and liabilities | 10/49 | €730,448 | €622,160 | -€108,289 | -14.8% |
| Equity | 10/15 | €614,324 | €500,248 | -€114,076 | -18.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €561,785 | €449,613 | -€112,172 | -20.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €556,785 | €444,613 | -€112,172 | -20.1% |
| Investment grants | 15 | €2,539 | €635 | -€1,904 | -75.0% |
| Amounts payable | 17/49 | €116,124 | €121,912 | +€5,788 | +5.0% |
| Amounts payable within one year | 42/48 | €115,325 | €121,113 | +€5,788 | +5.0% |
| Trade debts | 44 | €22,688 | €63,072 | +€40,384 | +178% |
| Suppliers | 440/4 | €22,688 | €63,072 | +€40,384 | +178% |
| Taxes, remuneration and social security | 45 | €92,637 | €58,041 | -€34,596 | -37.3% |
| Taxes | 450/3 | €17,350 | €12,271 | -€5,078 | -29.3% |
| Remuneration and social security | 454/9 | €75,288 | €45,770 | -€29,518 | -39.2% |
| Accrued charges and deferred income | 492/3 | €799 | €799 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €336,559 | €306,600 | -€29,958 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,283 | €29,956 | +€1,673 | +5.9% |
| Other operating charges | 640/8 | €494 | €917 | +€424 | +85.9% |
| Gross operating margin | 9900 | €480,360 | €456,979 | -€23,381 | -4.9% |
| Operating profit (loss) | 9901 | €115,024 | €119,506 | +€4,481 | +3.9% |
| Financial income | 75/76B | €3,532 | €3,821 | +€289 | +8.2% |
| Recurring financial income | 75 | €3,532 | €3,821 | +€289 | +8.2% |
| Financial charges | 65/66B | €5,802 | €5,519 | -€283 | -4.9% |
| Recurring financial charges | 65 | €5,802 | €5,519 | -€283 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €112,754 | €117,807 | +€5,054 | +4.5% |
| Income taxes | 67/77 | €32,034 | €34,387 | +€2,353 | +7.3% |
| Profit (loss) for the period | 9904 | €80,720 | €83,420 | +€2,701 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,720 | €83,420 | +€2,701 | +3.3% |
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 30 October 2026 via checked.be.