COMME MA GRAND-MERE: what changed
What changed
COMME MA GRAND-MERE
NACE 47.210, Retail sale of fruit and vegetables
filed annual accounts (NBB)
Net result for the year
€2,183
2024 · €9,627-€7,444
Equity
€252,112
2024 · €249,928+€2,183
Cash
€270,622
2024 · €267,866+€2,756
Balance sheet total
€308,962
2024 · €316,834-€7,871
Largest movements
Assets
- Receivables within one year -€13,231
down €13,231 (-32.9%), from €40,161 to €26,930
of which Trade receivables: -€9,523
Equity and liabilities
- Trade debts -€10,846
down €10,846 (-39.4%), from €27,514 to €16,668
Income statement
- Gross operating margin -€4,920
down €4,920 (-13.2%), from €37,167 to €32,247
- Other operating charges -€1,581
down €1,581 (-42.8%), from €3,695 to €2,114
- Taxes +€1,497
up €1,497 (+460%), from €325 to €1,822
- Financial charges +€979
up €979 (+52.3%), from €1,872 to €2,852
of which Financial charges: +€800
- Staff costs +€956
up €956 (+3.6%), from €26,282 to €27,238
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€9,627
Gross operating margin
-€4,920
Staff costs
-€956
Depreciation
-€139
Other operating charges
+€1,581
Financial income
-€533
Financial charges
-€979
Taxes
-€1,497
Result 2025
€2,183
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€4,980
Investment
-€2,224
Financing
€0
Cash 2024
€267,866
From operations (derived)
+€4,980
Net result for the year
+€2,183
Depreciation
+€390
Receivables within one year
+€13,231
Deferred charges and accrued income
-€769
Trade debts
-€10,846
Tax, wage and social debts
+€791
Investment (derived)
-€2,224
Investment in fixed assets (net)
-€2,224
Cash 2025
€270,622
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,834 | €308,962 | -€7,871 | -2.5% |
| Fixed assets | 21/28 | €2,851 | €4,685 | +€1,834 | +64.3% |
| Tangible fixed assets | 22/27 | €751 | €2,585 | +€1,834 | +244% |
| Plant, machinery and equipment | 23 | - | €797 | +€797 | |
| Furniture and vehicles | 24 | €751 | €1,787 | +€1,037 | +138% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €313,983 | €304,278 | -€9,705 | -3.1% |
| Stocks and contracts in progress | 3 | €2,474 | €2,474 | = | 0.0% |
| Stocks | 30/36 | €2,474 | €2,474 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,161 | €26,930 | -€13,231 | -32.9% |
| Trade receivables | 40 | €15,285 | €5,762 | -€9,523 | -62.3% |
| Other amounts receivable | 41 | €24,875 | €21,167 | -€3,708 | -14.9% |
| Cash at bank and in hand | 54/58 | €267,866 | €270,622 | +€2,756 | +1.0% |
| Deferred charges and accrued income | 490/1 | €3,483 | €4,252 | +€769 | +22.1% |
| Total equity and liabilities | 10/49 | €316,834 | €308,962 | -€7,871 | -2.5% |
| Equity | 10/15 | €249,928 | €252,112 | +€2,183 | +0.9% |
| Contributions | 10/11 | €15,400 | €15,400 | = | 0.0% |
| Reserves | 13 | €229,860 | €229,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €228,000 | €228,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,668 | €6,851 | +€2,183 | +46.8% |
| Amounts payable | 17/49 | €66,905 | €56,851 | -€10,055 | -15.0% |
| Amounts payable within one year | 42/48 | €66,905 | €56,851 | -€10,055 | -15.0% |
| Trade debts | 44 | €27,514 | €16,668 | -€10,846 | -39.4% |
| Suppliers | 440/4 | €27,514 | €16,668 | -€10,846 | -39.4% |
| Taxes, remuneration and social security | 45 | €1,392 | €2,183 | +€791 | +56.9% |
| Taxes | 450/3 | €423 | €1,305 | +€883 | +209% |
| Remuneration and social security | 454/9 | €969 | €878 | -€91 | -9.4% |
| Other amounts payable | 47/48 | €38,000 | €38,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €26,282 | €27,238 | +€956 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251 | €390 | +€139 | +55.6% |
| Other operating charges | 640/8 | €3,695 | €2,114 | -€1,581 | -42.8% |
| Gross operating margin | 9900 | €37,167 | €32,247 | -€4,920 | -13.2% |
| Operating profit (loss) | 9901 | €6,939 | €2,504 | -€4,435 | -63.9% |
| Financial income | 75/76B | €4,886 | €4,353 | -€533 | -10.9% |
| Recurring financial income | 75 | €4,886 | €4,353 | -€533 | -10.9% |
| Financial charges | 65/66B | €1,872 | €2,852 | +€979 | +52.3% |
| Recurring financial charges | 65 | €1,872 | €2,673 | +€800 | +42.7% |
| Non-recurring financial charges | 66B | - | €179 | +€179 | |
| Profit (loss) for the period before taxes | 9903 | €9,953 | €4,006 | -€5,947 | -59.8% |
| Income taxes | 67/77 | €325 | €1,822 | +€1,497 | +460% |
| Profit (loss) for the period | 9904 | €9,627 | €2,183 | -€7,444 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,627 | €2,183 | -€7,444 | -77.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.