COMPTOIR FONCIER: 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 FONCIER
Largest movements
- Cash -€270,084
down €270,084 (-56.8%), from €475,592 to €205,508
mainly Contributions, distributions and other (-€667,492) and Investment in fixed assets (net) (-€69,647)
- Current investments -€116,339
down €116,339 (-10.6%), from €1.1m to €980,220
- Receivables within one year +€50,377
up €50,377 (+72.8%), from €69,191 to €119,568
of which Trade receivables: +€49,257
- Tangible fixed assets +€46,033
up €46,033 (+94.4%), from €48,787 to €94,819
of which Furniture and vehicles: +€45,771
- Reserves -€307,869
down €307,869 (-20.3%), from €1.5m to €1.2m
of which Distributable reserves: -€307,869
- Gross operating margin +€44,989
up €44,989 (+6.9%), from €649,195 to €694,184
- Financial income +€43,602
up €43,602 (+122%), from €35,883 to €79,485
- Taxes +€23,885
up €23,885 (+16.9%), from €141,603 to €165,488
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 | €1,729,351 | €1,446,354 | -€282,997 | -16.4% |
| Fixed assets | 21/28 | €48,787 | €94,819 | +€46,033 | +94.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €48,787 | €94,819 | +€46,033 | +94.4% |
| Plant, machinery and equipment | 23 | €33,866 | €34,127 | +€261 | +0.8% |
| Furniture and vehicles | 24 | €14,921 | €60,692 | +€45,771 | +307% |
| Current assets | 29/58 | €1,680,564 | €1,351,534 | -€329,029 | -19.6% |
| Amounts receivable within one year | 40/41 | €69,191 | €119,568 | +€50,377 | +72.8% |
| Trade receivables | 40 | €30,720 | €79,977 | +€49,257 | +160% |
| Other amounts receivable | 41 | €38,471 | €39,591 | +€1,120 | +2.9% |
| Current investments | 50/53 | €1,096,560 | €980,220 | -€116,339 | -10.6% |
| Cash at bank and in hand | 54/58 | €475,592 | €205,508 | -€270,084 | -56.8% |
| Deferred charges and accrued income | 490/1 | €39,220 | €46,237 | +€7,017 | +17.9% |
| Total equity and liabilities | 10/49 | €1,729,351 | €1,446,354 | -€282,997 | -16.4% |
| Equity | 10/15 | €1,674,290 | €1,366,421 | -€307,869 | -18.4% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Capital | 10 | €160,000 | €160,000 | = | 0.0% |
| Issued capital | 100 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €1,514,143 | €1,206,274 | -€307,869 | -20.3% |
| Non-distributable reserves | 130/1 | €16,000 | €16,000 | = | 0.0% |
| Legal reserve | 130 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €1,498,143 | €1,190,274 | -€307,869 | -20.6% |
| Profit (loss) carried forward | 14 | €148 | €148 | = | 0.0% |
| Amounts payable | 17/49 | €55,060 | €79,932 | +€24,872 | +45.2% |
| Amounts payable within one year | 42/48 | €55,060 | €79,932 | +€24,872 | +45.2% |
| Trade debts | 44 | €7,454 | €18,278 | +€10,824 | +145% |
| Suppliers | 440/4 | €7,454 | €18,278 | +€10,824 | +145% |
| Taxes, remuneration and social security | 45 | €47,607 | €61,655 | +€14,048 | +29.5% |
| Taxes | 450/3 | €9,119 | €36,372 | +€27,253 | +299% |
| Remuneration and social security | 454/9 | €38,487 | €25,282 | -€13,205 | -34.3% |
| Remuneration, social security and pensions | 62 | €222,034 | €228,417 | +€6,382 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,684 | €23,614 | -€4,070 | -14.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,100 | +€1,100 | |
| Other operating charges | 640/8 | €5,347 | €6,201 | +€854 | +16.0% |
| Gross operating margin | 9900 | €649,195 | €694,184 | +€44,989 | +6.9% |
| Operating profit (loss) | 9901 | €394,130 | €434,852 | +€40,722 | +10.3% |
| Financial income | 75/76B | €35,883 | €79,485 | +€43,602 | +122% |
| Recurring financial income | 75 | €35,883 | €79,485 | +€43,602 | +122% |
| Financial charges | 65/66B | -€15,727 | -€10,774 | +€4,953 | +31.5% |
| Recurring financial charges | 65 | -€15,727 | -€10,774 | +€4,953 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €445,740 | €525,111 | +€79,371 | +17.8% |
| Income taxes | 67/77 | €141,603 | €165,488 | +€23,885 | +16.9% |
| Profit (loss) for the period | 9904 | €304,137 | €359,623 | +€55,486 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €304,137 | €359,623 | +€55,486 | +18.2% |
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.