COMPTOIR BIZZ: 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.
COMPTOIR BIZZ
Largest movements
- Cash +€17,204
up €17,204 (+188.1%), from €9,148 to €26,352
mainly Net result for the year (+€19,749) and Depreciation (+€7,413)
- Tangible fixed assets -€7,413
down €7,413 (-67.7%), from €10,947 to €3,533
- Receivables within one year -€3,997
down €3,997 (-7.8%), from €51,186 to €47,189
of which Trade receivables: -€32,348
- Deferred charges and accrued income +€1,456
up €1,456 (+371.2%), from €392 to €1,848
- Reserves +€19,749
up €19,749 (+57.9%), from €34,132 to €53,881
of which Distributable reserves: +€19,749
- Trade debts -€11,461
down €11,461 (-42.1%), from €27,198 to €15,737
- Other debts -€5,407
down €5,407 (-100.0%), from €5,407 to €0
- Tax, wage and social debts +€3,658
up €3,658 (+41.9%), from €8,722 to €12,381
- Staff costs +€20,113
up €20,113 (+33.5%), from €60,113 to €80,226
- Gross operating margin +€6,583
up €6,583 (+5.6%), from €116,800 to €123,383
- Taxes +€3,737
up €3,737 (+52.4%), from €7,138 to €10,875
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 | €81,660 | €88,198 | +€6,539 | +8.0% |
| Fixed assets | 21/28 | €16,187 | €8,774 | -€7,413 | -45.8% |
| Tangible fixed assets | 22/27 | €10,947 | €3,533 | -€7,413 | -67.7% |
| Plant, machinery and equipment | 23 | €10,947 | €3,533 | -€7,413 | -67.7% |
| Financial fixed assets | 28 | €5,240 | €5,240 | = | 0.0% |
| Current assets | 29/58 | €65,473 | €79,424 | +€13,952 | +21.3% |
| Stocks and contracts in progress | 3 | €4,747 | €4,036 | -€711 | -15.0% |
| Stocks | 30/36 | €4,747 | €4,036 | -€711 | -15.0% |
| Amounts receivable within one year | 40/41 | €51,186 | €47,189 | -€3,997 | -7.8% |
| Trade receivables | 40 | €43,100 | €10,752 | -€32,348 | -75.1% |
| Other amounts receivable | 41 | €8,086 | €36,437 | +€28,351 | +350.6% |
| Cash at bank and in hand | 54/58 | €9,148 | €26,352 | +€17,204 | +188.1% |
| Deferred charges and accrued income | 490/1 | €392 | €1,848 | +€1,456 | +371.2% |
| Total equity and liabilities | 10/49 | €81,660 | €88,198 | +€6,539 | +8.0% |
| Equity | 10/15 | €40,332 | €60,081 | +€19,749 | +49.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,132 | €53,881 | +€19,749 | +57.9% |
| Tax-exempt reserves | 132 | €377 | €377 | = | 0.0% |
| Distributable reserves | 133 | €33,756 | €53,504 | +€19,749 | +58.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €41,328 | €28,118 | -€13,210 | -32.0% |
| Amounts payable within one year | 42/48 | €41,328 | €28,118 | -€13,210 | -32.0% |
| Trade debts | 44 | €27,198 | €15,737 | -€11,461 | -42.1% |
| Suppliers | 440/4 | €27,198 | €15,737 | -€11,461 | -42.1% |
| Taxes, remuneration and social security | 45 | €8,722 | €12,381 | +€3,658 | +41.9% |
| Taxes | 450/3 | €8,722 | €12,381 | +€3,658 | +41.9% |
| Other amounts payable | 47/48 | €5,407 | €0 | -€5,407 | -100.0% |
| Remuneration, social security and pensions | 62 | €60,113 | €80,226 | +€20,113 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,413 | €7,413 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,461 | €1,148 | -€313 | -21.4% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €116,800 | €123,383 | +€6,583 | +5.6% |
| Operating profit (loss) | 9901 | €47,813 | €32,596 | -€15,217 | -31.8% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €1,436 | €1,979 | +€543 | +37.8% |
| Recurring financial charges | 65 | €1,436 | €1,979 | +€543 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €46,377 | €30,624 | -€15,754 | -34.0% |
| Income taxes | 67/77 | €7,138 | €10,875 | +€3,737 | +52.4% |
| Profit (loss) for the period | 9904 | €39,239 | €19,749 | -€19,491 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,239 | €19,749 | -€19,491 | -49.7% |
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 7 October 2026 via checked.be.