COMPTOIR 21: 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.
COMPTOIR 21
Largest movements
- Cash +€160,964
up €160,964 (+131%), from €122,937 to €283,902
mainly Other debts (+€256,904) and Net result for the year (+€181,184)
- Tangible fixed assets -€74,893
down €74,893 (-4.3%), from €1.7m to €1.7m
of which Land and buildings: -€117,704
- Receivables within one year +€30,262
up €30,262 (+25.4%), from €118,922 to €149,184
of which Other amounts receivable: +€17,920
- Other debts +€256,904
up €256,904 (+5,591%), from €4,595 to €261,499
- Reserves -€183,816
down €183,816 (-98.2%), from €187,186 to €3,370
of which Distributable reserves: -€183,816
- Debts after one year -€58,357
down €58,357 (-3.9%), from €1.5m to €1.4m
- Tax, wage and social debts +€57,590
up €57,590 (+62.6%), from €92,002 to €149,592
of which Taxes: +€49,899
- Current portion of long-term debt +€25,167
up €25,167 (+18.5%), from €135,775 to €160,942
- Gross operating margin +€159,405
up €159,405 (+17.9%), from €890,459 to €1.0m
- Taxes +€45,534
up €45,534 (+284%), from €16,014 to €61,548
- Staff costs +€34,905
up €34,905 (+6.8%), from €511,163 to €546,067
- Depreciation -€11,592
down €11,592 (-7.6%), from €152,029 to €140,436
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 | €2,096,555 | €2,195,238 | +€98,683 | +4.7% |
| Fixed assets | 21/28 | €1,749,997 | €1,675,103 | -€74,893 | -4.3% |
| Tangible fixed assets | 22/27 | €1,749,634 | €1,674,740 | -€74,893 | -4.3% |
| Land and buildings | 22 | €1,633,678 | €1,515,973 | -€117,704 | -7.2% |
| Plant, machinery and equipment | 23 | €62,648 | €49,695 | -€12,953 | -20.7% |
| Furniture and vehicles | 24 | €53,308 | €109,072 | +€55,764 | +105% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €346,558 | €520,135 | +€173,577 | +50.1% |
| Stocks and contracts in progress | 3 | €94,711 | €75,552 | -€19,160 | -20.2% |
| Stocks | 30/36 | €94,711 | €75,552 | -€19,160 | -20.2% |
| Amounts receivable within one year | 40/41 | €118,922 | €149,184 | +€30,262 | +25.4% |
| Trade receivables | 40 | €76,992 | €89,334 | +€12,342 | +16.0% |
| Other amounts receivable | 41 | €41,930 | €59,850 | +€17,920 | +42.7% |
| Current investments | 50/53 | €50 | €50 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €122,937 | €283,902 | +€160,964 | +131% |
| Deferred charges and accrued income | 490/1 | €9,937 | €11,447 | +€1,510 | +15.2% |
| Total equity and liabilities | 10/49 | €2,096,555 | €2,195,238 | +€98,683 | +4.7% |
| Equity | 10/15 | €205,786 | €21,970 | -€183,816 | -89.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €187,186 | €3,370 | -€183,816 | -98.2% |
| 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 | €185,326 | €1,510 | -€183,816 | -99.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,890,769 | €2,173,268 | +€282,499 | +14.9% |
| Amounts payable after more than one year | 17 | €1,497,415 | €1,439,058 | -€58,357 | -3.9% |
| Financial debts | 170/4 | €1,497,415 | €1,439,058 | -€58,357 | -3.9% |
| Amounts payable within one year | 42/48 | €336,484 | €693,719 | +€357,235 | +106% |
| Current portion of amounts payable after more than one year | 42 | €135,775 | €160,942 | +€25,167 | +18.5% |
| Trade debts | 44 | €95,177 | €120,054 | +€24,876 | +26.1% |
| Suppliers | 440/4 | €95,177 | €120,054 | +€24,876 | +26.1% |
| Advances received on contracts in progress | 46 | €8,935 | €1,632 | -€7,303 | -81.7% |
| Taxes, remuneration and social security | 45 | €92,002 | €149,592 | +€57,590 | +62.6% |
| Taxes | 450/3 | €38,537 | €88,436 | +€49,899 | +129% |
| Remuneration and social security | 454/9 | €53,465 | €61,156 | +€7,691 | +14.4% |
| Other amounts payable | 47/48 | €4,595 | €261,499 | +€256,904 | +5,591% |
| Accrued charges and deferred income | 492/3 | €56,870 | €40,491 | -€16,379 | -28.8% |
| Remuneration, social security and pensions | 62 | €511,163 | €546,067 | +€34,905 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,029 | €140,436 | -€11,592 | -7.6% |
| Other operating charges | 640/8 | €32,666 | €33,672 | +€1,006 | +3.1% |
| Gross operating margin | 9900 | €890,459 | €1,049,864 | +€159,405 | +17.9% |
| Operating profit (loss) | 9901 | €194,601 | €329,688 | +€135,087 | +69.4% |
| Financial income | 75/76B | €379 | €12 | -€367 | -96.8% |
| Recurring financial income | 75 | €379 | €12 | -€367 | -96.8% |
| Financial charges | 65/66B | €84,805 | €86,969 | +€2,164 | +2.6% |
| Recurring financial charges | 65 | €84,805 | €86,969 | +€2,164 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €110,175 | €242,732 | +€132,556 | +120% |
| Income taxes | 67/77 | €16,014 | €61,548 | +€45,534 | +284% |
| Profit (loss) for the period | 9904 | €94,161 | €181,184 | +€87,023 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €94,161 | €181,184 | +€87,023 | +92.4% |
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 29 October 2026 via checked.be.