Comptabilité Notariale: what changed
Two fiscal 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.
Comptabilité Notariale
Largest movements
- Tangible fixed assets -€29,023
down €29,023 (-24.1%), from €120,639 to €91,617
- Receivables within one year -€5,828
down €5,828 (-16.9%), from €34,410 to €28,582
of which Trade receivables: -€12,253
- Deferred charges and accrued income +€1,763
up €1,763 (+87.0%), from €2,027 to €3,790
- Trade debts +€78,908
up €78,908 (+1445.6%), from €5,459 to €84,367
- Profit (loss) carried forward -€73,823
down €73,823 (-1193.6%), from -€6,185 to -€80,008
- Debts after one year -€25,256
down €25,256 (-29.4%), from €86,014 to €60,758
- Tax, wage and social debts -€14,894
down €14,894 (-36.6%), from €40,676 to €25,782
of which Taxes: -€13,996
- Gross operating margin -€54,688
down €54,688 (-28.9%), from €189,099 to €134,410
- Staff costs +€36,946
up €36,946 (+27.5%), from €134,272 to €171,219
- Taxes -€8,741
down €8,741 (-96.9%), from €9,016 to €275
- Depreciation +€4,111
up €4,111 (+16.5%), from €24,912 to €29,023
- Other operating charges -€2,978
down €2,978 (-54.2%), from €5,500 to €2,521
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.
Cash bridge derived
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 | €168,570 | €134,755 | -€33,815 | -20.1% |
| Fixed assets | 21/28 | €121,239 | €92,217 | -€29,023 | -23.9% |
| Tangible fixed assets | 22/27 | €120,639 | €91,617 | -€29,023 | -24.1% |
| Furniture and vehicles | 24 | €120,639 | €91,617 | -€29,023 | -24.1% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €47,330 | €42,538 | -€4,792 | -10.1% |
| Amounts receivable within one year | 40/41 | €34,410 | €28,582 | -€5,828 | -16.9% |
| Trade receivables | 40 | €32,521 | €20,269 | -€12,253 | -37.7% |
| Other amounts receivable | 41 | €1,888 | €8,313 | +€6,425 | +340.2% |
| Cash at bank and in hand | 54/58 | €10,894 | €10,166 | -€727 | -6.7% |
| Deferred charges and accrued income | 490/1 | €2,027 | €3,790 | +€1,763 | +87.0% |
| Total equity and liabilities | 10/49 | €168,570 | €134,755 | -€33,815 | -20.1% |
| Equity | 10/15 | €12,415 | -€61,408 | -€73,823 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,185 | -€80,008 | -€73,823 | -1193.6% |
| Amounts payable | 17/49 | €156,155 | €196,163 | +€40,008 | +25.6% |
| Amounts payable after more than one year | 17 | €86,014 | €60,758 | -€25,256 | -29.4% |
| Financial debts | 170/4 | €86,014 | €60,758 | -€25,256 | -29.4% |
| Amounts payable within one year | 42/48 | €70,141 | €135,405 | +€65,264 | +93.0% |
| Current portion of amounts payable after more than one year | 42 | €24,006 | €25,256 | +€1,250 | +5.2% |
| Trade debts | 44 | €5,459 | €84,367 | +€78,908 | +1445.6% |
| Suppliers | 440/4 | €5,459 | €84,367 | +€78,908 | +1445.6% |
| Taxes, remuneration and social security | 45 | €40,676 | €25,782 | -€14,894 | -36.6% |
| Taxes | 450/3 | €22,760 | €8,764 | -€13,996 | -61.5% |
| Remuneration and social security | 454/9 | €17,916 | €17,018 | -€898 | -5.0% |
| Non-recurring operating income | 76A | €1,350 | - | -€1,350 | |
| Remuneration, social security and pensions | 62 | €134,272 | €171,219 | +€36,946 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,912 | €29,023 | +€4,111 | +16.5% |
| Other operating charges | 640/8 | €5,500 | €2,521 | -€2,978 | -54.2% |
| Gross operating margin | 9900 | €189,099 | €134,410 | -€54,688 | -28.9% |
| Operating profit (loss) | 9901 | €24,415 | -€68,352 | -€92,767 | |
| Financial income | 75/76B | €95 | €2 | -€93 | -98.1% |
| Recurring financial income | 75 | €95 | €2 | -€93 | -98.1% |
| Financial charges | 65/66B | €4,952 | €5,197 | +€245 | +5.0% |
| Recurring financial charges | 65 | €4,952 | €5,197 | +€245 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €19,558 | -€73,548 | -€93,105 | |
| Income taxes | 67/77 | €9,016 | €275 | -€8,741 | -96.9% |
| Profit (loss) for the period | 9904 | €10,541 | -€73,823 | -€84,364 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,541 | -€73,823 | -€84,364 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.