COMPAGNON DE ROUTE: 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.
COMPAGNON DE ROUTE
Largest movements
- Cash -€21,272
down €21,272 (-69.1%), from €30,806 to €9,534
mainly Other debts (-€15,643) and Net result for the year (-€5,368)
- Stocks and contracts -€4,000
down €4,000 (-11.7%), from €34,064 to €30,064
- Receivables within one year +€1,457
up €1,457 (+15.0%), from €9,735 to €11,192
of which Other amounts receivable: +€1,364
- Tangible fixed assets -€1,449
down €1,449 (-42.8%), from €3,386 to €1,937
- Other debts -€15,643
down €15,643 (-16.1%), from €97,389 to €81,746
- Profit (loss) carried forward -€5,368
down €5,368 (-11.7%), from -€45,773 to -€51,142
- Trade debts -€3,582
down €3,582 (-66.1%), from €5,423 to €1,840
- Gross operating margin -€33,161
down €33,161, from €30,898 to -€2,264
- Other operating charges -€883
down €883 (-48.4%), from €1,825 to €942
- Depreciation +€370
up €370 (+27.9%), from €1,325 to €1,694
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 | €78,436 | €52,893 | -€25,543 | -32.6% |
| Fixed assets | 21/28 | €3,797 | €2,102 | -€1,694 | -44.6% |
| Intangible fixed assets | 21 | €411 | €165 | -€246 | -59.8% |
| Tangible fixed assets | 22/27 | €3,386 | €1,937 | -€1,449 | -42.8% |
| Furniture and vehicles | 24 | €3,386 | €1,937 | -€1,449 | -42.8% |
| Current assets | 29/58 | €74,639 | €50,790 | -€23,849 | -32.0% |
| Stocks and contracts in progress | 3 | €34,064 | €30,064 | -€4,000 | -11.7% |
| Stocks | 30/36 | €34,064 | €30,064 | -€4,000 | -11.7% |
| Amounts receivable within one year | 40/41 | €9,735 | €11,192 | +€1,457 | +15.0% |
| Trade receivables | 40 | €9,689 | €9,782 | +€93 | +1.0% |
| Other amounts receivable | 41 | €46 | €1,410 | +€1,364 | +2,947% |
| Cash at bank and in hand | 54/58 | €30,806 | €9,534 | -€21,272 | -69.1% |
| Deferred charges and accrued income | 490/1 | €34 | - | -€34 | |
| Total equity and liabilities | 10/49 | €78,436 | €52,893 | -€25,543 | -32.6% |
| Equity | 10/15 | -€27,173 | -€32,542 | -€5,368 | -19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,773 | -€51,142 | -€5,368 | -11.7% |
| Amounts payable | 17/49 | €105,609 | €85,434 | -€20,175 | -19.1% |
| Amounts payable within one year | 42/48 | €105,609 | €85,434 | -€20,175 | -19.1% |
| Financial debts | 43 | €282 | €21 | -€261 | -92.6% |
| Credit institutions | 430/8 | €282 | €21 | -€261 | -92.6% |
| Trade debts | 44 | €5,423 | €1,840 | -€3,582 | -66.1% |
| Suppliers | 440/4 | €5,423 | €1,840 | -€3,582 | -66.1% |
| Taxes, remuneration and social security | 45 | €2,516 | €1,828 | -€688 | -27.4% |
| Taxes | 450/3 | €2,516 | €1,828 | -€688 | -27.4% |
| Other amounts payable | 47/48 | €97,389 | €81,746 | -€15,643 | -16.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,325 | €1,694 | +€370 | +27.9% |
| Other operating charges | 640/8 | €1,825 | €942 | -€883 | -48.4% |
| Gross operating margin | 9900 | €30,898 | -€2,264 | -€33,161 | |
| Operating profit (loss) | 9901 | €27,749 | -€4,900 | -€32,648 | |
| Financial income | 75/76B | €11 | €13 | +€2 | +19.8% |
| Recurring financial income | 75 | €11 | €13 | +€2 | +19.8% |
| Financial charges | 65/66B | €271 | €367 | +€96 | +35.4% |
| Recurring financial charges | 65 | €271 | €367 | +€96 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €27,489 | -€5,253 | -€32,742 | |
| Income taxes | 67/77 | €192 | €115 | -€76 | -39.8% |
| Profit (loss) for the period | 9904 | €27,297 | -€5,368 | -€32,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,297 | -€5,368 | -€32,665 |
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 28 October 2026 via checked.be.