DE COMPTOIR: 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.
DE COMPTOIR
Largest movements
- Deferred charges and accrued income -€4,554
no longer reported in 2025 (was €4,554)
- Tangible fixed assets -€4,176
down €4,176 (-5.0%), from €83,910 to €79,734
of which Plant, machinery and equipment: -€3,339
- Cash +€3,901
up €3,901 (+15.5%), from €25,104 to €29,006
mainly Depreciation (+€16,283) and Other debts (+€7,795)
- Other debts +€7,795
up €7,795 (+58.6%), from €13,310 to €21,105
- Trade debts -€3,688
down €3,688 (-36.8%), from €10,031 to €6,342
- Profit (loss) carried forward -€3,229
down €3,229 (-9.7%), from -€33,203 to -€36,432
- Tax, wage and social debts -€2,349
down €2,349 (-17.8%), from €13,206 to €10,857
of which Remuneration and social security: -€1,912
- Short-term financial debts -€2,089
no longer reported in 2025 (was €2,089)
- Gross operating margin -€5,517
down €5,517 (-10.2%), from €54,232 to €48,715
- Staff costs +€4,852
up €4,852 (+16.9%), from €28,772 to €33,624
- Depreciation +€2,445
up €2,445 (+17.7%), from €13,838 to €16,283
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 | €130,433 | €126,872 | -€3,560 | -2.7% |
| Fixed assets | 21/28 | €92,510 | €88,334 | -€4,176 | -4.5% |
| Tangible fixed assets | 22/27 | €83,910 | €79,734 | -€4,176 | -5.0% |
| Plant, machinery and equipment | 23 | €15,841 | €12,502 | -€3,339 | -21.1% |
| Furniture and vehicles | 24 | €11,452 | €10,116 | -€1,336 | -11.7% |
| Other tangible fixed assets | 26 | €56,617 | €57,116 | +€499 | +0.9% |
| Financial fixed assets | 28 | €8,600 | €8,600 | = | 0.0% |
| Current assets | 29/58 | €37,923 | €38,539 | +€616 | +1.6% |
| Stocks and contracts in progress | 3 | €4,781 | €4,781 | = | 0.0% |
| Stocks | 30/36 | €4,781 | €4,781 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,483 | €4,752 | +€1,269 | +36.4% |
| Trade receivables | 40 | €3,483 | - | -€3,483 | |
| Other amounts receivable | 41 | - | €4,752 | +€4,752 | |
| Cash at bank and in hand | 54/58 | €25,104 | €29,006 | +€3,901 | +15.5% |
| Deferred charges and accrued income | 490/1 | €4,554 | - | -€4,554 | |
| Total equity and liabilities | 10/49 | €130,433 | €126,872 | -€3,560 | -2.7% |
| Equity | 10/15 | €76,797 | €73,568 | -€3,229 | -4.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,203 | -€36,432 | -€3,229 | -9.7% |
| Amounts payable | 17/49 | €53,636 | €53,304 | -€331 | -0.6% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,636 | €38,304 | -€331 | -0.9% |
| Financial debts | 43 | €2,089 | - | -€2,089 | |
| Credit institutions | 430/8 | €2,089 | - | -€2,089 | |
| Trade debts | 44 | €10,031 | €6,342 | -€3,688 | -36.8% |
| Suppliers | 440/4 | €10,031 | €6,342 | -€3,688 | -36.8% |
| Taxes, remuneration and social security | 45 | €13,206 | €10,857 | -€2,349 | -17.8% |
| Taxes | 450/3 | €437 | - | -€437 | |
| Remuneration and social security | 454/9 | €12,769 | €10,857 | -€1,912 | -15.0% |
| Other amounts payable | 47/48 | €13,310 | €21,105 | +€7,795 | +58.6% |
| Remuneration, social security and pensions | 62 | €28,772 | €33,624 | +€4,852 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,838 | €16,283 | +€2,445 | +17.7% |
| Other operating charges | 640/8 | €1,415 | €1,894 | +€479 | +33.8% |
| Gross operating margin | 9900 | €54,232 | €48,715 | -€5,517 | -10.2% |
| Operating profit (loss) | 9901 | €10,206 | -€3,087 | -€13,293 | |
| Financial income | 75/76B | €2 | €18 | +€16 | +682% |
| Recurring financial income | 75 | €2 | €18 | +€16 | +682% |
| Financial charges | 65/66B | €126 | €160 | +€34 | +26.8% |
| Recurring financial charges | 65 | €126 | €160 | +€34 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €10,082 | -€3,229 | -€13,311 | |
| Profit (loss) for the period | 9904 | €10,082 | -€3,229 | -€13,311 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,082 | -€3,229 | -€13,311 |
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 19 October 2026 via checked.be.