COMME CHEZ TOIT: 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 TOIT
Largest movements
- Receivables within one year -€93,465
down €93,465 (-71.7%), from €130,412 to €36,946
of which Trade receivables: -€94,039
- Cash +€82,966
up €82,966 (+96.6%), from €85,900 to €168,865
mainly Depreciation (+€103,477) and Receivables within one year (+€93,465)
- Tangible fixed assets -€76,322
down €76,322 (-7.9%), from €966,379 to €890,057
of which Land and buildings: -€55,533
- Debts after one year -€115,081
down €115,081 (-16.4%), from €701,922 to €586,841
of which Financial debts: -€116,091
- Provisions -€75,000
down €75,000 (-60.3%), from €124,300 to €49,300
- Reserves +€39,000
up €39,000 (+278%), from €14,007 to €53,007
of which Distributable reserves: +€39,000
- Other debts +€26,764
up €26,764 (+12.6%), from €213,049 to €239,813
- Tax, wage and social debts +€15,020
up €15,020 (+209%), from €7,187 to €22,207
- Provisions -€119,300
down €119,300, from €44,300 to -€75,000
- Gross operating margin -€66,363
down €66,363 (-41.9%), from €158,307 to €91,944
- Write-downs -€22,804
new in 2025: -€22,804
- Taxes +€20,214
up €20,214 (+1,262%), from €1,602 to €21,816
- Depreciation +€17,283
up €17,283 (+20.1%), from €86,194 to €103,477
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 | €1,324,729 | €1,232,362 | -€92,367 | -7.0% |
| Fixed assets | 21/28 | €1,097,329 | €1,020,707 | -€76,622 | -7.0% |
| Tangible fixed assets | 22/27 | €966,379 | €890,057 | -€76,322 | -7.9% |
| Land and buildings | 22 | €519,841 | €464,308 | -€55,533 | -10.7% |
| Plant, machinery and equipment | 23 | €1,606 | €1,231 | -€375 | -23.4% |
| Furniture and vehicles | 24 | - | €576 | +€576 | |
| Leasing and similar rights | 25 | €392,390 | €353,257 | -€39,133 | -10.0% |
| Other tangible fixed assets | 26 | €52,542 | €70,686 | +€18,144 | +34.5% |
| Financial fixed assets | 28 | €130,950 | €130,650 | -€300 | -0.2% |
| Current assets | 29/58 | €227,400 | €211,655 | -€15,745 | -6.9% |
| Amounts receivable within one year | 40/41 | €130,412 | €36,946 | -€93,465 | -71.7% |
| Trade receivables | 40 | €125,195 | €31,157 | -€94,039 | -75.1% |
| Other amounts receivable | 41 | €5,216 | €5,790 | +€574 | +11.0% |
| Cash at bank and in hand | 54/58 | €85,900 | €168,865 | +€82,966 | +96.6% |
| Deferred charges and accrued income | 490/1 | €11,088 | €5,843 | -€5,245 | -47.3% |
| Total equity and liabilities | 10/49 | €1,324,729 | €1,232,362 | -€92,367 | -7.0% |
| Equity | 10/15 | €134,308 | €173,620 | +€39,311 | +29.3% |
| Contributions | 10/11 | €112,605 | €112,605 | = | 0.0% |
| Reserves | 13 | €14,007 | €53,007 | +€39,000 | +278% |
| Tax-exempt reserves | 132 | €1,507 | €1,507 | = | 0.0% |
| Distributable reserves | 133 | €12,500 | €51,500 | +€39,000 | +312% |
| Profit (loss) carried forward | 14 | €7,696 | €8,007 | +€311 | +4.0% |
| Provisions and deferred taxes | 16 | €124,300 | €49,300 | -€75,000 | -60.3% |
| Provisions for liabilities and charges | 160/5 | €124,300 | €49,300 | -€75,000 | -60.3% |
| Major repairs and maintenance | 162 | €124,300 | €49,300 | -€75,000 | -60.3% |
| Amounts payable | 17/49 | €1,066,120 | €1,009,442 | -€56,678 | -5.3% |
| Amounts payable after more than one year | 17 | €701,922 | €586,841 | -€115,081 | -16.4% |
| Financial debts | 170/4 | €690,580 | €574,489 | -€116,091 | -16.8% |
| Other amounts payable | 178/9 | €11,342 | €12,352 | +€1,010 | +8.9% |
| Amounts payable within one year | 42/48 | €360,594 | €418,996 | +€58,402 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €113,756 | €116,091 | +€2,335 | +2.1% |
| Trade debts | 44 | €26,602 | €40,885 | +€14,284 | +53.7% |
| Suppliers | 440/4 | €26,602 | €40,885 | +€14,284 | +53.7% |
| Taxes, remuneration and social security | 45 | €7,187 | €22,207 | +€15,020 | +209% |
| Taxes | 450/3 | €7,187 | €22,207 | +€15,020 | +209% |
| Other amounts payable | 47/48 | €213,049 | €239,813 | +€26,764 | +12.6% |
| Accrued charges and deferred income | 492/3 | €3,605 | €3,605 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,194 | €103,477 | +€17,283 | +20.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€22,804 | -€22,804 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €44,300 | -€75,000 | -€119,300 | |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | €158,307 | €91,944 | -€66,363 | -41.9% |
| Operating profit (loss) | 9901 | €26,853 | €85,304 | +€58,451 | +218% |
| Financial charges | 65/66B | €24,644 | €24,177 | -€467 | -1.9% |
| Recurring financial charges | 65 | €24,644 | €24,177 | -€467 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €2,209 | €61,127 | +€58,918 | +2,667% |
| Income taxes | 67/77 | €1,602 | €21,816 | +€20,214 | +1,262% |
| Profit (loss) for the period | 9904 | €607 | €39,311 | +€38,704 | +6,377% |
| Profit (loss) for the period to be appropriated | 9905 | €607 | €39,311 | +€38,704 | +6,377% |
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 21 October 2026 via checked.be.