Comptoir Technique d’Assurances: what changed
Comptoir Technique d’Assurances
Largest movements
- Cash +€35,348
up €35,348 (+157%), from €22,501 to €57,849
mainly Net result for the year (+€41,167) and Tax, wage and social debts (+€17,151)
- Receivables within one year +€15,727
up €15,727 (+40.7%), from €38,633 to €54,359
- Tangible fixed assets -€10,998
down €10,998 (-21.4%), from €51,410 to €40,413
of which Furniture and vehicles: -€9,200
- Deferred charges and accrued income -€3,131
down €3,131 (-100%), from €3,131 to €0
- Profit (loss) carried forward +€41,167
up €41,167 (+580%), from €7,097 to €48,264
- Tax, wage and social debts +€17,151
up €17,151 (+136%), from €12,652 to €29,804
- Debts after one year -€9,851
down €9,851 (-37.4%), from €26,347 to €16,496
- Other debts -€5,268
down €5,268 (-15.4%), from €34,165 to €28,896
- Current portion of long-term debt -€3,858
down €3,858 (-28.1%), from €13,709 to €9,851
- Gross operating margin +€20,481
up €20,481 (+32.7%), from €62,688 to €83,169
- Depreciation -€7,163
down €7,163 (-32.4%), from €22,116 to €14,953
- Other operating charges +€4,546
up €4,546 (+144%), from €3,162 to €7,708
- Taxes +€4,499
up €4,499 (+35.6%), from €12,652 to €17,151
- Financial charges -€925
down €925 (-34.5%), from €2,682 to €1,756
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,815 | €152,761 | +€36,946 | +31.9% |
| Fixed assets | 21/28 | €51,550 | €40,553 | -€10,998 | -21.3% |
| Tangible fixed assets | 22/27 | €51,410 | €40,413 | -€10,998 | -21.4% |
| Plant, machinery and equipment | 23 | €9,810 | €8,711 | -€1,099 | -11.2% |
| Furniture and vehicles | 24 | €38,974 | €29,775 | -€9,200 | -23.6% |
| Other tangible fixed assets | 26 | €2,626 | €1,927 | -€699 | -26.6% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €64,265 | €112,208 | +€47,943 | +74.6% |
| Amounts receivable within one year | 40/41 | €38,633 | €54,359 | +€15,727 | +40.7% |
| Trade receivables | 40 | €38,633 | €54,359 | +€15,727 | +40.7% |
| Cash at bank and in hand | 54/58 | €22,501 | €57,849 | +€35,348 | +157% |
| Deferred charges and accrued income | 490/1 | €3,131 | €0 | -€3,131 | -100% |
| Total equity and liabilities | 10/49 | €115,815 | €152,761 | +€36,946 | +31.9% |
| Equity | 10/15 | €25,712 | €66,879 | +€41,167 | +160% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15 | €15 | = | 0.0% |
| Distributable reserves | 133 | €15 | €15 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,097 | €48,264 | +€41,167 | +580% |
| Amounts payable | 17/49 | €90,103 | €85,882 | -€4,221 | -4.7% |
| Amounts payable after more than one year | 17 | €26,347 | €16,496 | -€9,851 | -37.4% |
| Financial debts | 170/4 | €26,347 | €16,496 | -€9,851 | -37.4% |
| Amounts payable within one year | 42/48 | €63,756 | €69,386 | +€5,630 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €13,709 | €9,851 | -€3,858 | -28.1% |
| Trade debts | 44 | €3,230 | €835 | -€2,395 | -74.2% |
| Suppliers | 440/4 | €3,230 | €835 | -€2,395 | -74.2% |
| Taxes, remuneration and social security | 45 | €12,652 | €29,804 | +€17,151 | +136% |
| Taxes | 450/3 | €12,652 | €29,804 | +€17,151 | +136% |
| Other amounts payable | 47/48 | €34,165 | €28,896 | -€5,268 | -15.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,068 | €0 | -€1,068 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,116 | €14,953 | -€7,163 | -32.4% |
| Other operating charges | 640/8 | €3,162 | €7,708 | +€4,546 | +144% |
| Non-recurring operating charges | 66A | €3 | €433 | +€429 | +12,703% |
| Gross operating margin | 9900 | €62,688 | €83,169 | +€20,481 | +32.7% |
| Operating profit (loss) | 9901 | €37,405 | €60,075 | +€22,669 | +60.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,682 | €1,756 | -€925 | -34.5% |
| Recurring financial charges | 65 | €2,682 | €1,756 | -€925 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €34,724 | €58,318 | +€23,594 | +67.9% |
| Income taxes | 67/77 | €12,652 | €17,151 | +€4,499 | +35.6% |
| Profit (loss) for the period | 9904 | €22,071 | €41,167 | +€19,095 | +86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,071 | €41,167 | +€19,095 | +86.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.