COMPTOIRS ABC: 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.
COMPTOIRS ABC
Largest movements
- Cash -€16,740
down €16,740 (-17.8%), from €94,027 to €77,287
mainly Contributions, distributions and other (-€73,340) and Investment in fixed assets (net) (-€45,388)
- Tangible fixed assets +€13,524
up €13,524 (+10.0%), from €135,758 to €149,282
of which Other tangible fixed assets: +€9,017
- Stocks and contracts -€9,338
down €9,338 (-47.6%), from €19,623 to €10,285
- Receivables within one year +€7,905
up €7,905 (+3.1%), from €255,996 to €263,901
of which Other amounts receivable: +€21,575
- Profit (loss) carried forward +€26,336
up €26,336 (+56.7%), from €46,416 to €72,752
- Debts after one year -€26,172
down €26,172 (-43.8%), from €59,787 to €33,614
- Other debts +€20,571
up €20,571 (+29.1%), from €70,782 to €91,353
- Tax, wage and social debts -€14,370
down €14,370 (-28.3%), from €50,797 to €36,427
of which Taxes: -€8,034
- Trade debts -€5,997
down €5,997 (-7.1%), from €83,999 to €78,001
- Staff costs -€48,780
down €48,780 (-12.8%), from €381,628 to €332,848
- Gross operating margin -€29,193
down €29,193 (-5.4%), from €540,273 to €511,080
- Taxes +€19,805
up €19,805 (+70.3%), from €28,156 to €47,961
- Other operating charges -€10,730
down €10,730 (-86.7%), from €12,379 to €1,649
- Financial charges -€8,064
down €8,064 (-54.1%), from €14,911 to €6,846
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 | €510,861 | €504,231 | -€6,630 | -1.3% |
| Fixed assets | 21/28 | €138,950 | €150,611 | +€11,662 | +8.4% |
| Intangible fixed assets | 21 | €3,192 | €1,329 | -€1,863 | -58.4% |
| Tangible fixed assets | 22/27 | €135,758 | €149,282 | +€13,524 | +10.0% |
| Plant, machinery and equipment | 23 | €30,749 | €28,092 | -€2,657 | -8.6% |
| Furniture and vehicles | 24 | €10,187 | €18,242 | +€8,055 | +79.1% |
| Leasing and similar rights | 25 | €3,876 | €2,985 | -€891 | -23.0% |
| Other tangible fixed assets | 26 | €90,945 | €99,962 | +€9,017 | +9.9% |
| Current assets | 29/58 | €371,911 | €353,620 | -€18,291 | -4.9% |
| Stocks and contracts in progress | 3 | €19,623 | €10,285 | -€9,338 | -47.6% |
| Stocks | 30/36 | €19,623 | €10,285 | -€9,338 | -47.6% |
| Amounts receivable within one year | 40/41 | €255,996 | €263,901 | +€7,905 | +3.1% |
| Trade receivables | 40 | €13,670 | - | -€13,670 | |
| Other amounts receivable | 41 | €242,326 | €263,901 | +€21,575 | +8.9% |
| Cash at bank and in hand | 54/58 | €94,027 | €77,287 | -€16,740 | -17.8% |
| Deferred charges and accrued income | 490/1 | €2,265 | €2,146 | -€119 | -5.2% |
| Total equity and liabilities | 10/49 | €510,861 | €504,231 | -€6,630 | -1.3% |
| Equity | 10/15 | €175,255 | €197,854 | +€22,599 | +12.9% |
| Contributions | 10/11 | €99,000 | €99,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,416 | €72,752 | +€26,336 | +56.7% |
| Investment grants | 15 | €29,839 | €26,102 | -€3,737 | -12.5% |
| Amounts payable | 17/49 | €335,605 | €306,377 | -€29,229 | -8.7% |
| Amounts payable after more than one year | 17 | €59,787 | €33,614 | -€26,172 | -43.8% |
| Financial debts | 170/4 | €59,787 | €33,614 | -€26,172 | -43.8% |
| Amounts payable within one year | 42/48 | €275,819 | €272,762 | -€3,056 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €70,240 | €66,981 | -€3,259 | -4.6% |
| Trade debts | 44 | €83,999 | €78,001 | -€5,997 | -7.1% |
| Suppliers | 440/4 | €83,999 | €78,001 | -€5,997 | -7.1% |
| Taxes, remuneration and social security | 45 | €50,797 | €36,427 | -€14,370 | -28.3% |
| Taxes | 450/3 | €13,729 | €5,694 | -€8,034 | -58.5% |
| Remuneration and social security | 454/9 | €37,069 | €30,733 | -€6,336 | -17.1% |
| Other amounts payable | 47/48 | €70,782 | €91,353 | +€20,571 | +29.1% |
| Remuneration, social security and pensions | 62 | €381,628 | €332,848 | -€48,780 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,347 | €33,727 | +€380 | +1.1% |
| Other operating charges | 640/8 | €12,379 | €1,649 | -€10,730 | -86.7% |
| Gross operating margin | 9900 | €540,273 | €511,080 | -€29,193 | -5.4% |
| Operating profit (loss) | 9901 | €112,919 | €142,856 | +€29,937 | +26.5% |
| Financial income | 75/76B | €4,468 | €7,890 | +€3,422 | +76.6% |
| Recurring financial income | 75 | €4,468 | €7,890 | +€3,422 | +76.6% |
| Financial charges | 65/66B | €14,911 | €6,846 | -€8,064 | -54.1% |
| Recurring financial charges | 65 | €14,911 | €6,846 | -€8,064 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €102,477 | €143,900 | +€41,423 | +40.4% |
| Income taxes | 67/77 | €28,156 | €47,961 | +€19,805 | +70.3% |
| Profit (loss) for the period | 9904 | €74,321 | €95,939 | +€21,618 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,321 | €95,939 | +€21,618 | +29.1% |
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 19 October 2026 via checked.be.