Comté & Hens: what changed
Two fiscal 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.
Comté & Hens
Largest movements
- Receivables within one year -€26,065
down €26,065 (-51.5%), from €50,567 to €24,502
of which Other amounts receivable: -€30,000
- Cash +€9,539
up €9,539 (+40.8%), from €23,359 to €32,898
mainly Net result for the year (+€80,864) and Receivables within one year (+€26,065)
- Current investments +€8,550
new in 2025: €8,550
- Tangible fixed assets -€7,596
down €7,596 (-37.9%), from €20,027 to €12,431
of which Furniture and vehicles: -€5,132
- Other debts -€49,054
down €49,054 (-89.3%), from €54,945 to €5,891
- Current portion of long-term debt +€19,718
new in 2025: €19,718
- Tax, wage and social debts +€12,732
up €12,732 (+109.5%), from €11,630 to €24,362
of which Taxes: +€14,732
- Gross operating margin +€92,776
up €92,776 (+392.6%), from €23,631 to €116,407
- Taxes +€20,181
up €20,181 (+314.1%), from €6,424 to €26,605
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.
Cash bridge derived
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 | €96,020 | €80,448 | -€15,572 | -16.2% |
| Fixed assets | 21/28 | €20,027 | €12,431 | -€7,596 | -37.9% |
| Tangible fixed assets | 22/27 | €20,027 | €12,431 | -€7,596 | -37.9% |
| Plant, machinery and equipment | 23 | €6,468 | €4,005 | -€2,464 | -38.1% |
| Furniture and vehicles | 24 | €13,559 | €8,427 | -€5,132 | -37.9% |
| Current assets | 29/58 | €75,993 | €68,017 | -€7,976 | -10.5% |
| Amounts receivable within one year | 40/41 | €50,567 | €24,502 | -€26,065 | -51.5% |
| Trade receivables | 40 | €19,393 | €23,328 | +€3,935 | +20.3% |
| Other amounts receivable | 41 | €31,175 | €1,175 | -€30,000 | -96.2% |
| Current investments | 50/53 | - | €8,550 | +€8,550 | |
| Cash at bank and in hand | 54/58 | €23,359 | €32,898 | +€9,539 | +40.8% |
| Deferred charges and accrued income | 490/1 | €2,066 | €2,066 | = | 0.0% |
| Total equity and liabilities | 10/49 | €96,020 | €80,448 | -€15,572 | -16.2% |
| Equity | 10/15 | €27,147 | €28,011 | +€864 | +3.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,305 | €3,223 | +€918 | +39.8% |
| Tax-exempt reserves | 132 | €2,305 | €3,223 | +€918 | +39.8% |
| Profit (loss) carried forward | 14 | €21,842 | €21,788 | -€54 | -0.2% |
| Amounts payable | 17/49 | €68,874 | €52,437 | -€16,437 | -23.9% |
| Amounts payable within one year | 42/48 | €68,874 | €52,437 | -€16,437 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | - | €19,718 | +€19,718 | |
| Trade debts | 44 | €2,299 | €2,466 | +€167 | +7.3% |
| Suppliers | 440/4 | €2,299 | €2,466 | +€167 | +7.3% |
| Taxes, remuneration and social security | 45 | €11,630 | €24,362 | +€12,732 | +109.5% |
| Taxes | 450/3 | €9,630 | €24,362 | +€14,732 | +153.0% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €54,945 | €5,891 | -€49,054 | -89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,358 | €7,596 | +€238 | +3.2% |
| Other operating charges | 640/8 | €1,976 | €1,432 | -€544 | -27.5% |
| Gross operating margin | 9900 | €23,631 | €116,407 | +€92,776 | +392.6% |
| Operating profit (loss) | 9901 | €14,296 | €107,378 | +€93,082 | +651.1% |
| Financial income | 75/76B | €601 | €1,148 | +€548 | +91.2% |
| Recurring financial income | 75 | €601 | €1,148 | +€548 | +91.2% |
| Financial charges | 65/66B | €1,433 | €1,057 | -€377 | -26.3% |
| Recurring financial charges | 65 | €1,433 | €1,057 | -€377 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €13,463 | €107,470 | +€94,006 | +698.2% |
| Income taxes | 67/77 | €6,424 | €26,605 | +€20,181 | +314.1% |
| Profit (loss) for the period | 9904 | €7,039 | €80,864 | +€73,825 | +1048.8% |
| Transfer to tax-exempt reserves | 689 | €918 | €918 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,121 | €79,946 | +€73,825 | +1206.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.