COMPTOIR DE MATERIEL ELECTRIQUE: 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.
What changed
COMPTOIR DE MATERIEL ELECTRIQUE
NACE 46.643, Wholesale of electrical equipment, including installation materials
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,386
2024 · €5,384-€3,998
Equity
€254,076
2024 · €252,690+€1,386
Cash
€6,752
2024 · €13,391-€6,638
Balance sheet total
€978,721
2024 · €939,957+€38,764
Largest movements
Assets
- Stocks and contracts +€74,931
up €74,931 (+14.3%), from €524,291 to €599,222
- Tangible fixed assets -€19,143
down €19,143 (-28.8%), from €66,400 to €47,257
of which Furniture and vehicles: -€14,251
- Intangible fixed assets -€11,424
down €11,424 (-36.5%), from €31,271 to €19,847
Equity and liabilities
- Other debts +€74,500
up €74,500 (+23.3%), from €319,213 to €393,713
- Debts after one year -€19,082
down €19,082 (-92.1%), from €20,710 to €1,628
- Short-term financial debts -€16,153
down €16,153 (-9.1%), from €178,296 to €162,142
Income statement
- Depreciation +€11,029
up €11,029 (+56.4%), from €19,538 to €30,567
- Staff costs -€2,924
down €2,924 (-1.5%), from €190,241 to €187,317
- Gross operating margin +€2,364
up €2,364 (+1.1%), from €218,467 to €220,831
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.
Result 2024
€5,384
Gross operating margin
+€2,364
Staff costs
+€2,924
Depreciation
-€11,029
Other operating charges
+€511
Financial income
+€671
Financial charges
+€100
Taxes
+€461
Result 2025
€1,386
raises the resultlowers the result
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.
From operations
+€27,770
Investment
€0
Financing
-€34,408
Cash 2024
€13,391
From operations (derived)
+€27,770
Net result for the year
+€1,386
Depreciation
+€30,567
Stocks and contracts
-€74,931
Receivables within one year
+€1,302
Deferred charges and accrued income
-€2,340
Trade debts
+€4,549
Tax, wage and social debts
-€7,262
Other debts
+€74,500
Financing
-€34,408
Debts after one year
-€19,082
Current portion of long-term debt
+€827
Short-term financial debts
-€16,153
Cash 2025
€6,752
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €939,957 | €978,721 | +€38,764 | +4.1% |
| Fixed assets | 21/28 | €97,671 | €67,104 | -€30,567 | -31.3% |
| Intangible fixed assets | 21 | €31,271 | €19,847 | -€11,424 | -36.5% |
| Tangible fixed assets | 22/27 | €66,400 | €47,257 | -€19,143 | -28.8% |
| Plant, machinery and equipment | 23 | €1,348 | €185 | -€1,163 | -86.3% |
| Furniture and vehicles | 24 | €59,615 | €45,363 | -€14,251 | -23.9% |
| Other tangible fixed assets | 26 | €5,437 | €1,709 | -€3,728 | -68.6% |
| Current assets | 29/58 | €842,285 | €911,616 | +€69,331 | +8.2% |
| Stocks and contracts in progress | 3 | €524,291 | €599,222 | +€74,931 | +14.3% |
| Stocks | 30/36 | €524,291 | €599,222 | +€74,931 | +14.3% |
| Amounts receivable within one year | 40/41 | €302,539 | €301,237 | -€1,302 | -0.4% |
| Trade receivables | 40 | €293,709 | €291,964 | -€1,745 | -0.6% |
| Other amounts receivable | 41 | €8,830 | €9,272 | +€442 | +5.0% |
| Cash at bank and in hand | 54/58 | €13,391 | €6,752 | -€6,638 | -49.6% |
| Deferred charges and accrued income | 490/1 | €2,065 | €4,405 | +€2,340 | +113% |
| Total equity and liabilities | 10/49 | €939,957 | €978,721 | +€38,764 | +4.1% |
| Equity | 10/15 | €252,690 | €254,076 | +€1,386 | +0.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €152,100 | €153,400 | +€1,300 | +0.9% |
| Non-distributable reserves | 130/1 | €2,400 | €2,400 | = | 0.0% |
| Legal reserve | 130 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €149,700 | €151,000 | +€1,300 | +0.9% |
| Profit (loss) carried forward | 14 | €590 | €676 | +€86 | +14.6% |
| Amounts payable | 17/49 | €687,267 | €724,645 | +€37,378 | +5.4% |
| Amounts payable after more than one year | 17 | €20,710 | €1,628 | -€19,082 | -92.1% |
| Financial debts | 170/4 | €20,710 | €1,628 | -€19,082 | -92.1% |
| Amounts payable within one year | 42/48 | €666,556 | €723,017 | +€56,460 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €18,255 | €19,082 | +€827 | +4.5% |
| Financial debts | 43 | €178,296 | €162,142 | -€16,153 | -9.1% |
| Credit institutions | 430/8 | €178,296 | €162,142 | -€16,153 | -9.1% |
| Trade debts | 44 | €109,728 | €114,276 | +€4,549 | +4.1% |
| Suppliers | 440/4 | €109,728 | €114,276 | +€4,549 | +4.1% |
| Taxes, remuneration and social security | 45 | €41,065 | €33,803 | -€7,262 | -17.7% |
| Taxes | 450/3 | €15,426 | €10,250 | -€5,177 | -33.6% |
| Remuneration and social security | 454/9 | €25,639 | €23,554 | -€2,086 | -8.1% |
| Other amounts payable | 47/48 | €319,213 | €393,713 | +€74,500 | +23.3% |
| Remuneration, social security and pensions | 62 | €190,241 | €187,317 | -€2,924 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,538 | €30,567 | +€11,029 | +56.4% |
| Other operating charges | 640/8 | €1,183 | €673 | -€511 | -43.1% |
| Gross operating margin | 9900 | €218,467 | €220,831 | +€2,364 | +1.1% |
| Operating profit (loss) | 9901 | €7,505 | €2,275 | -€5,231 | -69.7% |
| Financial income | 75/76B | €11,358 | €12,030 | +€671 | +5.9% |
| Recurring financial income | 75 | €11,358 | €12,030 | +€671 | +5.9% |
| Financial charges | 65/66B | €12,736 | €12,636 | -€100 | -0.8% |
| Recurring financial charges | 65 | €12,736 | €12,636 | -€100 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €6,127 | €1,669 | -€4,459 | -72.8% |
| Income taxes | 67/77 | €744 | €283 | -€461 | -62.0% |
| Profit (loss) for the period | 9904 | €5,384 | €1,386 | -€3,998 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,384 | €1,386 | -€3,998 | -74.3% |
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 31 October 2026 via checked.be.