COMME UNE ROSE: 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 UNE ROSE
Largest movements
- Cash -€9,555
down €9,555 (-69.8%), from €13,680 to €4,125
mainly Debts after one year (-€10,372) and Net result for the year (-€3,436)
- Tangible fixed assets -€2,452
down €2,452 (-14.0%), from €17,501 to €15,049
of which Other tangible fixed assets: -€2,263
- Stocks and contracts -€1,621
down €1,621 (-23.5%), from €6,884 to €5,263
- Debts after one year -€10,372
down €10,372 (-49.6%), from €20,915 to €10,543
- Profit (loss) carried forward -€3,436
down €3,436 (-16.1%), from -€21,397 to -€24,833
- Other debts +€2,925
up €2,925 (+16.7%), from €17,564 to €20,489
- Tax, wage and social debts -€2,668
down €2,668 (-59.2%), from €4,505 to €1,837
- Financial charges -€2,304
down €2,304 (-62.5%), from €3,687 to €1,383
- Other operating charges +€2,051
up €2,051 (+530%), from €387 to €2,439
- Gross operating margin -€1,247
down €1,247 (-30.5%), from €4,086 to €2,839
- Depreciation -€189
down €189 (-7.2%), from €2,641 to €2,452
- Financial income -€56
down €56 (-100%), from €56 to €0
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 | €39,715 | €26,087 | -€13,628 | -34.3% |
| Fixed assets | 21/28 | €17,501 | €15,049 | -€2,452 | -14.0% |
| Tangible fixed assets | 22/27 | €17,501 | €15,049 | -€2,452 | -14.0% |
| Plant, machinery and equipment | 23 | €189 | - | -€189 | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €17,312 | €15,049 | -€2,263 | -13.1% |
| Current assets | 29/58 | €22,213 | €11,038 | -€11,176 | -50.3% |
| Stocks and contracts in progress | 3 | €6,884 | €5,263 | -€1,621 | -23.5% |
| Stocks | 30/36 | €6,884 | €5,263 | -€1,621 | -23.5% |
| Amounts receivable within one year | 40/41 | €1,650 | €1,650 | = | 0.0% |
| Other amounts receivable | 41 | €1,650 | €1,650 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,680 | €4,125 | -€9,555 | -69.8% |
| Total equity and liabilities | 10/49 | €39,715 | €26,087 | -€13,628 | -34.3% |
| Equity | 10/15 | -€14,897 | -€18,333 | -€3,436 | -23.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,397 | -€24,833 | -€3,436 | -16.1% |
| Amounts payable | 17/49 | €54,612 | €44,419 | -€10,192 | -18.7% |
| Amounts payable after more than one year | 17 | €20,915 | €10,543 | -€10,372 | -49.6% |
| Financial debts | 170/4 | €20,915 | €10,543 | -€10,372 | -49.6% |
| Amounts payable within one year | 42/48 | €33,696 | €33,876 | +€180 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €10,091 | €10,372 | +€281 | +2.8% |
| Trade debts | 44 | €1,536 | €1,179 | -€357 | -23.3% |
| Suppliers | 440/4 | €1,536 | €1,179 | -€357 | -23.3% |
| Taxes, remuneration and social security | 45 | €4,505 | €1,837 | -€2,668 | -59.2% |
| Taxes | 450/3 | €4,505 | €1,837 | -€2,668 | -59.2% |
| Other amounts payable | 47/48 | €17,564 | €20,489 | +€2,925 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,641 | €2,452 | -€189 | -7.2% |
| Other operating charges | 640/8 | €387 | €2,439 | +€2,051 | +530% |
| Gross operating margin | 9900 | €4,086 | €2,839 | -€1,247 | -30.5% |
| Operating profit (loss) | 9901 | €1,057 | -€2,052 | -€3,109 | |
| Financial income | 75/76B | €56 | €0 | -€56 | -100% |
| Recurring financial income | 75 | €56 | €0 | -€56 | -100% |
| Financial charges | 65/66B | €3,687 | €1,383 | -€2,304 | -62.5% |
| Recurring financial charges | 65 | €3,687 | €1,383 | -€2,304 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,575 | -€3,436 | -€861 | -33.5% |
| Profit (loss) for the period | 9904 | -€2,575 | -€3,436 | -€861 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,575 | -€3,436 | -€861 | -33.5% |
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 22 October 2026 via checked.be.