Comptoir de vente ELCE: 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 de vente ELCE
Largest movements
- Cash -€182,809
down €182,809 (-61.8%), from €295,668 to €112,858
mainly Contributions, distributions and other (-€209,107) and Trade debts (-€75,965)
- Receivables within one year +€62,021
up €62,021 (+7.7%), from €805,523 to €867,544
of which Trade receivables: +€62,021
- Tangible fixed assets -€18,017
down €18,017 (-16.9%), from €106,302 to €88,285
of which Furniture and vehicles: -€15,133
- Trade debts -€75,965
down €75,965 (-25.1%), from €302,792 to €226,827
- Debts after one year -€40,849
down €40,849 (-60.2%), from €67,802 to €26,953
- Other debts -€26,051
down €26,051 (-6.3%), from €413,244 to €387,193
- Gross operating margin -€46,388
down €46,388 (-7.1%), from €652,284 to €605,896
- Staff costs +€28,315
up €28,315 (+10.8%), from €262,305 to €290,621
- Taxes -€17,567
down €17,567 (-18.0%), from €97,719 to €80,152
- Financial income -€16,877
down €16,877 (-53.4%), from €31,576 to €14,699
of which Non-recurring financial income: -€16,500
- Other operating charges -€8,277
down €8,277 (-64.9%), from €12,745 to €4,467
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 | €1,425,412 | €1,289,111 | -€136,301 | -9.6% |
| Fixed assets | 21/28 | €106,592 | €88,575 | -€18,017 | -16.9% |
| Tangible fixed assets | 22/27 | €106,302 | €88,285 | -€18,017 | -16.9% |
| Furniture and vehicles | 24 | €95,985 | €80,853 | -€15,133 | -15.8% |
| Other tangible fixed assets | 26 | €10,316 | €7,432 | -€2,884 | -28.0% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €1,318,820 | €1,200,536 | -€118,284 | -9.0% |
| Stocks and contracts in progress | 3 | €216,947 | €219,254 | +€2,307 | +1.1% |
| Stocks | 30/36 | €216,947 | €219,254 | +€2,307 | +1.1% |
| Amounts receivable within one year | 40/41 | €805,523 | €867,544 | +€62,021 | +7.7% |
| Trade receivables | 40 | €805,523 | €867,544 | +€62,021 | +7.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €295,668 | €112,858 | -€182,809 | -61.8% |
| Deferred charges and accrued income | 490/1 | €682 | €880 | +€198 | +29.0% |
| Total equity and liabilities | 10/49 | €1,425,412 | €1,289,111 | -€136,301 | -9.6% |
| Equity | 10/15 | €513,415 | €513,889 | +€474 | +0.1% |
| Contributions | 10/11 | €390,000 | €390,000 | = | 0.0% |
| Capital | 10 | €390,000 | €390,000 | = | 0.0% |
| Issued capital | 100 | €390,000 | €390,000 | = | 0.0% |
| Reserves | 13 | €50,181 | €50,181 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,181 | €50,181 | = | 0.0% |
| Legal reserve | 130 | €50,181 | €50,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,234 | €73,708 | +€474 | +0.6% |
| Amounts payable | 17/49 | €911,996 | €775,222 | -€136,775 | -15.0% |
| Amounts payable after more than one year | 17 | €67,802 | €26,953 | -€40,849 | -60.2% |
| Financial debts | 170/4 | €67,802 | €26,953 | -€40,849 | -60.2% |
| Amounts payable within one year | 42/48 | €842,599 | €747,240 | -€95,358 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €21,256 | €15,849 | -€5,407 | -25.4% |
| Trade debts | 44 | €302,792 | €226,827 | -€75,965 | -25.1% |
| Suppliers | 440/4 | €302,792 | €226,827 | -€75,965 | -25.1% |
| Taxes, remuneration and social security | 45 | €105,307 | €117,371 | +€12,065 | +11.5% |
| Taxes | 450/3 | €56,551 | €76,224 | +€19,673 | +34.8% |
| Remuneration and social security | 454/9 | €48,755 | €41,147 | -€7,608 | -15.6% |
| Other amounts payable | 47/48 | €413,244 | €387,193 | -€26,051 | -6.3% |
| Accrued charges and deferred income | 492/3 | €1,595 | €1,028 | -€567 | -35.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €262,305 | €290,621 | +€28,315 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,259 | €30,384 | +€3,125 | +11.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,165 | -€1,165 | |
| Other operating charges | 640/8 | €12,745 | €4,467 | -€8,277 | -64.9% |
| Gross operating margin | 9900 | €652,284 | €605,896 | -€46,388 | -7.1% |
| Operating profit (loss) | 9901 | €349,975 | €281,588 | -€68,386 | -19.5% |
| Financial income | 75/76B | €31,576 | €14,699 | -€16,877 | -53.4% |
| Recurring financial income | 75 | €15,076 | €14,699 | -€377 | -2.5% |
| Non-recurring financial income | 76B | €16,500 | €0 | -€16,500 | -100% |
| Financial charges | 65/66B | €14,298 | €6,554 | -€7,744 | -54.2% |
| Recurring financial charges | 65 | €14,298 | €6,554 | -€7,744 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €367,253 | €289,733 | -€77,519 | -21.1% |
| Income taxes | 67/77 | €97,719 | €80,152 | -€17,567 | -18.0% |
| Profit (loss) for the period | 9904 | €269,534 | €209,581 | -€59,953 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €269,534 | €209,581 | -€59,953 | -22.2% |
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.