COMPTOIRS ALBERT: 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 ALBERT
Largest movements
- Stocks and contracts +€374,940
up €374,940 (+18.0%), from €2.1m to €2.5m
- Cash +€97,155
up €97,155 (+15.4%), from €631,444 to €728,599
mainly Net result for the year (+€860,020) and Other debts (+€133,452)
- Receivables within one year +€45,055
up €45,055 (+27.6%), from €163,005 to €208,060
of which Trade receivables: +€24,471
- Reserves +€697,020
up €697,020 (+25.9%), from €2.7m to €3.4m
of which Distributable reserves: +€544,555
- Trade debts -€199,168
down €199,168 (-63.3%), from €314,747 to €115,579
- Other debts +€133,452
up €133,452 (+94.3%), from €141,464 to €274,916
- Debts after one year -€91,925
down €91,925 (-62.7%), from €146,515 to €54,590
- Gross operating margin +€433,591
up €433,591 (+44.2%), from €981,499 to €1.4m
- Taxes +€84,389
up €84,389 (+41.7%), from €202,141 to €286,531
- Staff costs +€25,531
up €25,531 (+35.1%), from €72,671 to €98,202
- Financial charges -€19,777
down €19,777 (-40.1%), from €49,357 to €29,580
- Depreciation +€16,097
up €16,097 (+17.9%), from €89,872 to €105,968
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 | €3,513,394 | €4,070,618 | +€557,223 | +15.9% |
| Fixed assets | 21/28 | €515,337 | €552,392 | +€37,055 | +7.2% |
| Tangible fixed assets | 22/27 | €514,583 | €551,639 | +€37,055 | +7.2% |
| Land and buildings | 22 | €409,824 | €370,764 | -€39,061 | -9.5% |
| Plant, machinery and equipment | 23 | €75,336 | €63,837 | -€11,498 | -15.3% |
| Furniture and vehicles | 24 | €29,423 | €117,038 | +€87,614 | +298% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Financial fixed assets | 28 | €754 | €754 | = | 0.0% |
| Current assets | 29/58 | €2,998,057 | €3,518,225 | +€520,168 | +17.4% |
| Stocks and contracts in progress | 3 | €2,086,102 | €2,461,042 | +€374,940 | +18.0% |
| Stocks | 30/36 | €2,086,102 | €2,461,042 | +€374,940 | +18.0% |
| Amounts receivable within one year | 40/41 | €163,005 | €208,060 | +€45,055 | +27.6% |
| Trade receivables | 40 | €95,532 | €120,003 | +€24,471 | +25.6% |
| Other amounts receivable | 41 | €67,473 | €88,058 | +€20,585 | +30.5% |
| Current investments | 50/53 | €101,500 | €101,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €631,444 | €728,599 | +€97,155 | +15.4% |
| Deferred charges and accrued income | 490/1 | €16,006 | €19,024 | +€3,018 | +18.9% |
| Total equity and liabilities | 10/49 | €3,513,394 | €4,070,618 | +€557,223 | +15.9% |
| Equity | 10/15 | €2,728,832 | €3,425,852 | +€697,020 | +25.5% |
| Contributions | 10/11 | €37,192 | €37,192 | = | 0.0% |
| Reserves | 13 | €2,691,640 | €3,388,660 | +€697,020 | +25.9% |
| Non-distributable reserves | 130/1 | €3,719 | €3,719 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,719 | €3,719 | = | 0.0% |
| Tax-exempt reserves | 132 | €521,650 | €674,115 | +€152,465 | +29.2% |
| Distributable reserves | 133 | €2,166,271 | €2,710,826 | +€544,555 | +25.1% |
| Amounts payable | 17/49 | €784,562 | €644,766 | -€139,797 | -17.8% |
| Amounts payable after more than one year | 17 | €146,515 | €54,590 | -€91,925 | -62.7% |
| Financial debts | 170/4 | €146,515 | €54,590 | -€91,925 | -62.7% |
| Amounts payable within one year | 42/48 | €638,048 | €590,176 | -€47,872 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €99,397 | €91,925 | -€7,472 | -7.5% |
| Financial debts | 43 | €59,055 | €70,720 | +€11,665 | +19.8% |
| Credit institutions | 430/8 | €59,055 | €70,720 | +€11,665 | +19.8% |
| Trade debts | 44 | €314,747 | €115,579 | -€199,168 | -63.3% |
| Suppliers | 440/4 | €314,747 | €115,579 | -€199,168 | -63.3% |
| Taxes, remuneration and social security | 45 | €23,384 | €37,035 | +€13,652 | +58.4% |
| Taxes | 450/3 | €21,581 | €36,667 | +€15,085 | +69.9% |
| Remuneration and social security | 454/9 | €1,802 | €368 | -€1,434 | -79.6% |
| Other amounts payable | 47/48 | €141,464 | €274,916 | +€133,452 | +94.3% |
| Remuneration, social security and pensions | 62 | €72,671 | €98,202 | +€25,531 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,872 | €105,968 | +€16,097 | +17.9% |
| Other operating charges | 640/8 | €27,526 | €33,279 | +€5,753 | +20.9% |
| Non-recurring operating charges | 66A | €1,961 | €26,861 | +€24,900 | +1,270% |
| Gross operating margin | 9900 | €981,499 | €1,415,090 | +€433,591 | +44.2% |
| Operating profit (loss) | 9901 | €789,469 | €1,150,779 | +€361,311 | +45.8% |
| Financial income | 75/76B | €9,461 | €25,352 | +€15,891 | +168% |
| Recurring financial income | 75 | €9,461 | €13,951 | +€4,490 | +47.5% |
| Non-recurring financial income | 76B | - | €11,401 | +€11,401 | |
| Financial charges | 65/66B | €49,357 | €29,580 | -€19,777 | -40.1% |
| Recurring financial charges | 65 | €49,357 | €29,580 | -€19,777 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €749,573 | €1,146,551 | +€396,978 | +53.0% |
| Income taxes | 67/77 | €202,141 | €286,531 | +€84,389 | +41.7% |
| Profit (loss) for the period | 9904 | €547,431 | €860,020 | +€312,589 | +57.1% |
| Transfer from tax-exempt reserves | 789 | - | €142,235 | +€142,235 | |
| Transfer to tax-exempt reserves | 689 | €126,300 | €294,700 | +€168,400 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €421,131 | €707,555 | +€286,424 | +68.0% |
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 20 October 2026 via checked.be.