Comptoir Paysan: 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 Paysan
Largest movements
- Receivables within one year -€50,317
down €50,317 (-72.5%), from €69,431 to €19,114
of which Other amounts receivable: -€53,201
- Cash -€43,107
down €43,107 (-65.1%), from €66,229 to €23,123
mainly Investment in fixed assets (net) (-€67,255) and Trade debts (-€33,675)
- Formation expenses +€34,090
new in 2025: €34,090
- Tangible fixed assets +€14,255
up €14,255 (+49.3%), from €28,922 to €43,177
of which Furniture and vehicles: +€15,302
- Stocks and contracts +€3,903
up €3,903 (+25.4%), from €15,352 to €19,256
- Trade debts -€33,675
down €33,675 (-68.4%), from €49,266 to €15,591
- Profit (loss) carried forward -€20,457
down €20,457 (-415%), from -€4,932 to -€25,388
- Debts after one year +€20,290
up €20,290 (+34.9%), from €58,146 to €78,436
- Current portion of long-term debt -€10,939
down €10,939 (-83.2%), from €13,149 to €2,210
- Tax, wage and social debts +€2,385
up €2,385 (+22.2%), from €10,726 to €13,110
- Gross operating margin -€21,850
down €21,850 (-14.9%), from €146,187 to €124,337
- Financial charges -€12,333
down €12,333 (-73.9%), from €16,688 to €4,355
- Depreciation +€4,787
up €4,787 (+33.9%), from €14,123 to €18,910
- Staff costs -€3,064
down €3,064 (-2.4%), from €125,125 to €122,061
- Financial income -€2,345
down €2,345 (-81.5%), from €2,878 to €532
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 | €180,635 | €139,459 | -€41,175 | -22.8% |
| Formation expenses | 20 | - | €34,090 | +€34,090 | |
| Fixed assets | 21/28 | €29,622 | €43,877 | +€14,255 | +48.1% |
| Tangible fixed assets | 22/27 | €28,922 | €43,177 | +€14,255 | +49.3% |
| Plant, machinery and equipment | 23 | €19,354 | €18,832 | -€523 | -2.7% |
| Furniture and vehicles | 24 | €6,339 | €21,641 | +€15,302 | +241% |
| Other tangible fixed assets | 26 | €3,229 | €2,704 | -€525 | -16.3% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €151,012 | €61,492 | -€89,520 | -59.3% |
| Stocks and contracts in progress | 3 | €15,352 | €19,256 | +€3,903 | +25.4% |
| Stocks | 30/36 | €15,352 | €19,256 | +€3,903 | +25.4% |
| Amounts receivable within one year | 40/41 | €69,431 | €19,114 | -€50,317 | -72.5% |
| Trade receivables | 40 | €5,630 | €8,515 | +€2,884 | +51.2% |
| Other amounts receivable | 41 | €63,800 | €10,599 | -€53,201 | -83.4% |
| Cash at bank and in hand | 54/58 | €66,229 | €23,123 | -€43,107 | -65.1% |
| Total equity and liabilities | 10/49 | €180,635 | €139,459 | -€41,175 | -22.8% |
| Equity | 10/15 | €49,348 | €30,112 | -€19,236 | -39.0% |
| Contributions | 10/11 | €22,500 | €23,900 | +€1,400 | +6.2% |
| Profit (loss) carried forward | 14 | -€4,932 | -€25,388 | -€20,457 | -415% |
| Investment grants | 15 | €31,780 | €31,600 | -€180 | -0.6% |
| Amounts payable | 17/49 | €131,286 | €109,347 | -€21,939 | -16.7% |
| Amounts payable after more than one year | 17 | €58,146 | €78,436 | +€20,290 | +34.9% |
| Financial debts | 170/4 | €58,146 | €78,436 | +€20,290 | +34.9% |
| Amounts payable within one year | 42/48 | €73,140 | €30,912 | -€42,229 | -57.7% |
| Current portion of amounts payable after more than one year | 42 | €13,149 | €2,210 | -€10,939 | -83.2% |
| Trade debts | 44 | €49,266 | €15,591 | -€33,675 | -68.4% |
| Suppliers | 440/4 | €49,266 | €15,591 | -€33,675 | -68.4% |
| Taxes, remuneration and social security | 45 | €10,726 | €13,110 | +€2,385 | +22.2% |
| Remuneration and social security | 454/9 | €10,726 | €13,110 | +€2,385 | +22.2% |
| Remuneration, social security and pensions | 62 | €125,125 | €122,061 | -€3,064 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,123 | €18,910 | +€4,787 | +33.9% |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | €146,187 | €124,337 | -€21,850 | -14.9% |
| Operating profit (loss) | 9901 | €6,822 | -€16,633 | -€23,455 | |
| Financial income | 75/76B | €2,878 | €532 | -€2,345 | -81.5% |
| Recurring financial income | 75 | €2,878 | €532 | -€2,345 | -81.5% |
| Financial charges | 65/66B | €16,688 | €4,355 | -€12,333 | -73.9% |
| Recurring financial charges | 65 | €16,688 | €4,355 | -€12,333 | -73.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,989 | -€20,457 | -€13,468 | -193% |
| Profit (loss) for the period | 9904 | -€6,989 | -€20,457 | -€13,468 | -193% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,989 | -€20,457 | -€13,468 | -193% |
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 30 October 2026 via checked.be.