COMPTOIR DES EPICES: 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 DES EPICES
NACE 46.370, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€22,475
2024 · €22,787-€311
Equity
€356,054
2024 · €345,501+€10,553
Cash
€49,026
2024 · €41,016+€8,010
Balance sheet total
€483,664
2024 · €490,553-€6,889
Largest movements
Assets
- Tangible fixed assets -€34,319
down €34,319 (-15.6%), from €219,433 to €185,114
of which Land and buildings: -€21,566
- Receivables within one year +€16,351
up €16,351 (+32.3%), from €50,589 to €66,940
of which Trade receivables: +€16,151
- Cash +€8,010
up €8,010 (+19.5%), from €41,016 to €49,026
mainly Depreciation (+€34,319) and Net result for the year (+€22,475)
Equity and liabilities
- Current portion of long-term debt -€26,249
down €26,249 (-80.5%), from €32,604 to €6,355
- Reserves +€12,475
up €12,475 (+7.3%), from €170,941 to €183,416
of which Distributable reserves: +€14,634
- Other debts +€5,431
up €5,431 (+9.1%), from €59,398 to €64,829
- Trade debts +€5,323
up €5,323 (+48.2%), from €11,039 to €16,362
Income statement
- Staff costs +€9,024
up €9,024 (+11.8%), from €76,299 to €85,323
- Gross operating margin +€7,454
up €7,454 (+4.8%), from €155,704 to €163,158
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
€22,787
Gross operating margin
+€7,454
Staff costs
-€9,024
Depreciation
+€239
Write-downs
+€464
Other operating charges
-€605
Financial income
-€20
Financial charges
+€1,149
Taxes
+€33
Result 2025
€22,475
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
+€48,427
Investment
€0
Financing
-€40,417
Cash 2024
€41,016
From operations (derived)
+€48,427
Net result for the year
+€22,475
Depreciation
+€34,319
Stocks and contracts
-€2,619
Receivables within one year
-€16,351
Deferred charges and accrued income
-€450
Provisions
-€1,112
Trade debts
+€5,323
Tax, wage and social debts
+€2,792
Other debts
+€5,431
Accrued charges and deferred income
-€1,382
Financing
-€40,417
Debts after one year
-€2,246
Current portion of long-term debt
-€26,249
Contributions, distributions and other
-€11,923
Cash 2025
€49,026
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €490,553 | €483,664 | -€6,889 | -1.4% |
| Fixed assets | 21/28 | €219,508 | €185,189 | -€34,319 | -15.6% |
| Tangible fixed assets | 22/27 | €219,433 | €185,114 | -€34,319 | -15.6% |
| Land and buildings | 22 | €188,864 | €167,299 | -€21,566 | -11.4% |
| Plant, machinery and equipment | 23 | €15,382 | €8,564 | -€6,818 | -44.3% |
| Furniture and vehicles | 24 | €15,187 | €9,251 | -€5,935 | -39.1% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €271,045 | €298,475 | +€27,430 | +10.1% |
| Stocks and contracts in progress | 3 | €178,564 | €181,183 | +€2,619 | +1.5% |
| Stocks | 30/36 | €178,564 | €181,183 | +€2,619 | +1.5% |
| Amounts receivable within one year | 40/41 | €50,589 | €66,940 | +€16,351 | +32.3% |
| Trade receivables | 40 | €50,121 | €66,272 | +€16,151 | +32.2% |
| Other amounts receivable | 41 | €467 | €667 | +€200 | +42.8% |
| Cash at bank and in hand | 54/58 | €41,016 | €49,026 | +€8,010 | +19.5% |
| Deferred charges and accrued income | 490/1 | €876 | €1,326 | +€450 | +51.3% |
| Total equity and liabilities | 10/49 | €490,553 | €483,664 | -€6,889 | -1.4% |
| Equity | 10/15 | €345,501 | €356,054 | +€10,553 | +3.1% |
| Contributions | 10/11 | €74,500 | €74,500 | = | 0.0% |
| Capital | 10 | €74,500 | €74,500 | = | 0.0% |
| Issued capital | 100 | €74,500 | €74,500 | = | 0.0% |
| Reserves | 13 | €170,941 | €183,416 | +€12,475 | +7.3% |
| Non-distributable reserves | 130/1 | €7,450 | €7,450 | = | 0.0% |
| Legal reserve | 130 | €7,450 | €7,450 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,193 | €12,034 | -€2,159 | -15.2% |
| Distributable reserves | 133 | €149,298 | €163,932 | +€14,634 | +9.8% |
| Profit (loss) carried forward | 14 | €77,296 | €77,296 | = | 0.0% |
| Investment grants | 15 | €22,764 | €20,841 | -€1,923 | -8.4% |
| Provisions and deferred taxes | 16 | €7,308 | €6,197 | -€1,112 | -15.2% |
| Deferred taxes | 168 | €7,308 | €6,197 | -€1,112 | -15.2% |
| Amounts payable | 17/49 | €137,744 | €121,414 | -€16,330 | -11.9% |
| Amounts payable after more than one year | 17 | €2,246 | €0 | -€2,246 | -100% |
| Financial debts | 170/4 | €2,246 | €0 | -€2,246 | -100% |
| Amounts payable within one year | 42/48 | €129,718 | €117,016 | -€12,702 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €32,604 | €6,355 | -€26,249 | -80.5% |
| Trade debts | 44 | €11,039 | €16,362 | +€5,323 | +48.2% |
| Suppliers | 440/4 | €11,039 | €16,362 | +€5,323 | +48.2% |
| Taxes, remuneration and social security | 45 | €26,677 | €29,469 | +€2,792 | +10.5% |
| Taxes | 450/3 | €21,742 | €16,635 | -€5,107 | -23.5% |
| Remuneration and social security | 454/9 | €4,935 | €12,834 | +€7,899 | +160% |
| Other amounts payable | 47/48 | €59,398 | €64,829 | +€5,431 | +9.1% |
| Accrued charges and deferred income | 492/3 | €5,780 | €4,398 | -€1,382 | -23.9% |
| Remuneration, social security and pensions | 62 | €76,299 | €85,323 | +€9,024 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,558 | €34,319 | -€239 | -0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€464 | -€464 | |
| Other operating charges | 640/8 | €4,602 | €5,207 | +€605 | +13.1% |
| Gross operating margin | 9900 | €155,704 | €163,158 | +€7,454 | +4.8% |
| Operating profit (loss) | 9901 | €40,246 | €38,773 | -€1,473 | -3.7% |
| Financial income | 75/76B | €2,021 | €2,001 | -€20 | -1.0% |
| Recurring financial income | 75 | €2,021 | €2,001 | -€20 | -1.0% |
| Financial charges | 65/66B | €10,499 | €9,350 | -€1,149 | -10.9% |
| Recurring financial charges | 65 | €10,499 | €9,350 | -€1,149 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €31,768 | €31,423 | -€345 | -1.1% |
| Transfer from deferred taxes | 780 | €1,112 | €1,112 | = | 0.0% |
| Income taxes | 67/77 | €10,093 | €10,060 | -€33 | -0.3% |
| Profit (loss) for the period | 9904 | €22,787 | €22,475 | -€311 | -1.4% |
| Transfer from tax-exempt reserves | 789 | €2,159 | €2,159 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,945 | €24,634 | -€311 | -1.2% |
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 27 October 2026 via checked.be.