Comptoir Américain: what changed
Comptoir Américain
Largest movements
- Tangible fixed assets +€829,756
up €829,756 (+1,369%), from €60,592 to €890,348
of which Land and buildings: +€890,348
- Receivables within one year -€42,340
down €42,340 (-81.2%), from €52,150 to €9,810
of which Trade receivables: -€49,129
- Cash +€34,778
up €34,778 (+212,712%), from €16 to €34,795
mainly Debts after one year (+€674,274) and Depreciation (+€142,973)
- Financial fixed assets +€13,150
new in 2025: €13,150
- Debts after one year +€674,274
new in 2025: €674,274
- Tax, wage and social debts +€89,251
up €89,251 (+335%), from €26,616 to €115,867
- Reserves +€54,545
new in 2025: €54,545
- Trade debts +€20,750
up €20,750 (+362%), from €5,730 to €26,479
of which Suppliers: +€17,581
- Other debts -€19,121
no longer reported in 2025 (was €19,121)
- Gross operating margin +€199,847
up €199,847 (+184%), from €108,870 to €308,716
- Depreciation +€131,279
up €131,279 (+1,123%), from €11,694 to €142,973
- Financial charges +€52,231
up €52,231 (+11,922%), from €438 to €52,669
- Taxes +€8,838
up €8,838 (+33.2%), from €26,616 to €35,455
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,128 | €958,612 | +€844,483 | +740% |
| Fixed assets | 21/28 | €60,592 | €903,498 | +€842,906 | +1,391% |
| Tangible fixed assets | 22/27 | €60,592 | €890,348 | +€829,756 | +1,369% |
| Land and buildings | 22 | - | €890,348 | +€890,348 | |
| Furniture and vehicles | 24 | €60,592 | - | -€60,592 | |
| Financial fixed assets | 28 | - | €13,150 | +€13,150 | |
| Current assets | 29/58 | €53,536 | €55,114 | +€1,577 | +2.9% |
| Amounts receivable within one year | 40/41 | €52,150 | €9,810 | -€42,340 | -81.2% |
| Trade receivables | 40 | €49,129 | - | -€49,129 | |
| Other amounts receivable | 41 | €3,022 | €9,810 | +€6,789 | +225% |
| Cash at bank and in hand | 54/58 | €16 | €34,795 | +€34,778 | +212,712% |
| Deferred charges and accrued income | 490/1 | €1,370 | €10,509 | +€9,139 | +667% |
| Total equity and liabilities | 10/49 | €114,128 | €958,612 | +€844,483 | +740% |
| Equity | 10/15 | €60,886 | €131,265 | +€70,379 | +116% |
| Reserves | 13 | - | €54,545 | +€54,545 | |
| Distributable reserves | 133 | - | €54,545 | +€54,545 | |
| Profit (loss) carried forward | 14 | €60,886 | €76,720 | +€15,833 | +26.0% |
| Amounts payable | 17/49 | €53,242 | €827,346 | +€774,104 | +1,454% |
| Amounts payable after more than one year | 17 | - | €674,274 | +€674,274 | |
| Financial debts | 170/4 | - | €674,274 | +€674,274 | |
| Amounts payable within one year | 42/48 | €51,467 | €153,072 | +€101,605 | +197% |
| Financial debts | 43 | - | €10,726 | +€10,726 | |
| Credit institutions | 430/8 | - | €10,726 | +€10,726 | |
| Trade debts | 44 | €5,730 | €26,479 | +€20,750 | +362% |
| Suppliers | 440/4 | €5,730 | €23,311 | +€17,581 | +307% |
| Bills of exchange payable | 441 | - | €3,169 | +€3,169 | |
| Taxes, remuneration and social security | 45 | €26,616 | €115,867 | +€89,251 | +335% |
| Taxes | 450/3 | €26,616 | €115,867 | +€89,251 | +335% |
| Other amounts payable | 47/48 | €19,121 | - | -€19,121 | |
| Accrued charges and deferred income | 492/3 | €1,775 | - | -€1,775 | |
| Remuneration, social security and pensions | 62 | - | €894 | +€894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,694 | €142,973 | +€131,279 | +1,123% |
| Other operating charges | 640/8 | €4,013 | €6,346 | +€2,333 | +58.1% |
| Gross operating margin | 9900 | €108,870 | €308,716 | +€199,847 | +184% |
| Operating profit (loss) | 9901 | €93,163 | €158,503 | +€65,340 | +70.1% |
| Financial charges | 65/66B | €438 | €52,669 | +€52,231 | +11,922% |
| Recurring financial charges | 65 | €438 | €52,669 | +€52,231 | +11,922% |
| Profit (loss) for the period before taxes | 9903 | €92,725 | €105,833 | +€13,109 | +14.1% |
| Income taxes | 67/77 | €26,616 | €35,455 | +€8,838 | +33.2% |
| Profit (loss) for the period | 9904 | €66,108 | €70,379 | +€4,271 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €66,108 | €70,379 | +€4,271 | +6.5% |
Next steps
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.