Comptoir 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.
Comptoir Electrique
Largest movements
- Cash -€26,727
down €26,727 (-48.8%), from €54,787 to €28,060
mainly Tax, wage and social debts (-€27,718) and Trade debts (-€19,320)
- Receivables within one year +€16,968
up €16,968 (+6.0%), from €283,431 to €300,400
of which Trade receivables: +€18,153
- Tangible fixed assets -€9,875
down €9,875 (-14.4%), from €68,751 to €58,876
of which Plant, machinery and equipment: -€7,171
- Tax, wage and social debts -€27,718
down €27,718 (-45.5%), from €60,946 to €33,228
of which Taxes: -€14,215
- Profit (loss) carried forward +€21,294
up €21,294 (+43.8%), from -€48,608 to -€27,314
- Trade debts -€19,320
down €19,320 (-3.7%), from €516,721 to €497,401
- Debts after one year +€14,389
up €14,389 (+26.5%), from €54,363 to €68,751
- Other debts -€13,842
down €13,842 (-45.0%), from €30,739 to €16,897
- Gross operating margin +€26,869
up €26,869 (+10.2%), from €263,882 to €290,751
- Staff costs +€13,803
up €13,803 (+6.3%), from €219,326 to €233,129
- Write-downs -€7,378
down €7,378, from €2,665 to -€4,713
- Financial charges -€4,802
down €4,802 (-18.5%), from €25,930 to €21,127
- Depreciation +€3,115
up €3,115 (+37.8%), from €8,250 to €11,365
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 | €824,179 | €806,523 | -€17,656 | -2.1% |
| Fixed assets | 21/28 | €68,991 | €59,116 | -€9,875 | -14.3% |
| Tangible fixed assets | 22/27 | €68,751 | €58,876 | -€9,875 | -14.4% |
| Plant, machinery and equipment | 23 | €60,214 | €53,043 | -€7,171 | -11.9% |
| Furniture and vehicles | 24 | €5,551 | €3,416 | -€2,135 | -38.5% |
| Other tangible fixed assets | 26 | €2,985 | €2,416 | -€569 | -19.1% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €755,188 | €747,408 | -€7,780 | -1.0% |
| Stocks and contracts in progress | 3 | €409,878 | €414,223 | +€4,345 | +1.1% |
| Stocks | 30/36 | €409,878 | €414,223 | +€4,345 | +1.1% |
| Amounts receivable within one year | 40/41 | €283,431 | €300,400 | +€16,968 | +6.0% |
| Trade receivables | 40 | €281,747 | €299,900 | +€18,153 | +6.4% |
| Other amounts receivable | 41 | €1,684 | €500 | -€1,184 | -70.3% |
| Cash at bank and in hand | 54/58 | €54,787 | €28,060 | -€26,727 | -48.8% |
| Deferred charges and accrued income | 490/1 | €7,092 | €4,725 | -€2,366 | -33.4% |
| Total equity and liabilities | 10/49 | €824,179 | €806,523 | -€17,656 | -2.1% |
| Equity | 10/15 | €7,823 | €29,117 | +€21,294 | +272% |
| Contributions | 10/11 | €27,665 | €27,665 | = | 0.0% |
| Reserves | 13 | €28,766 | €28,766 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,766 | €2,766 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,766 | €2,766 | = | 0.0% |
| Distributable reserves | 133 | €26,000 | €26,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,608 | -€27,314 | +€21,294 | +43.8% |
| Amounts payable | 17/49 | €816,356 | €777,407 | -€38,949 | -4.8% |
| Amounts payable after more than one year | 17 | €54,363 | €68,751 | +€14,389 | +26.5% |
| Financial debts | 170/4 | €54,363 | €68,751 | +€14,389 | +26.5% |
| Amounts payable within one year | 42/48 | €755,411 | €702,056 | -€53,355 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €17,005 | €24,530 | +€7,524 | +44.2% |
| Financial debts | 43 | €130,000 | €130,000 | = | 0.0% |
| Credit institutions | 430/8 | €130,000 | €130,000 | = | 0.0% |
| Trade debts | 44 | €516,721 | €497,401 | -€19,320 | -3.7% |
| Suppliers | 440/4 | €516,721 | €497,401 | -€19,320 | -3.7% |
| Taxes, remuneration and social security | 45 | €60,946 | €33,228 | -€27,718 | -45.5% |
| Taxes | 450/3 | €34,581 | €20,366 | -€14,215 | -41.1% |
| Remuneration and social security | 454/9 | €26,364 | €12,862 | -€13,503 | -51.2% |
| Other amounts payable | 47/48 | €30,739 | €16,897 | -€13,842 | -45.0% |
| Accrued charges and deferred income | 492/3 | €6,583 | €6,600 | +€17 | +0.3% |
| Remuneration, social security and pensions | 62 | €219,326 | €233,129 | +€13,803 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,250 | €11,365 | +€3,115 | +37.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,665 | -€4,713 | -€7,378 | |
| Other operating charges | 640/8 | €9,581 | €9,736 | +€155 | +1.6% |
| Gross operating margin | 9900 | €263,882 | €290,751 | +€26,869 | +10.2% |
| Operating profit (loss) | 9901 | €24,060 | €41,233 | +€17,174 | +71.4% |
| Financial income | 75/76B | €2,538 | €2,046 | -€492 | -19.4% |
| Recurring financial income | 75 | €2,538 | €2,046 | -€492 | -19.4% |
| Financial charges | 65/66B | €25,930 | €21,127 | -€4,802 | -18.5% |
| Recurring financial charges | 65 | €25,930 | €21,127 | -€4,802 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €668 | €22,153 | +€21,485 | +3,216% |
| Income taxes | 67/77 | €406 | €859 | +€453 | +112% |
| Profit (loss) for the period | 9904 | €262 | €21,294 | +€21,031 | +8,017% |
| Profit (loss) for the period to be appropriated | 9905 | €262 | €21,294 | +€21,031 | +8,017% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.