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
- Cash -€7,689
down €7,689 (-43.2%), from €17,813 to €10,124
mainly Net result for the year (-€45,372) and Receivables within one year (-€3,333)
- Tangible fixed assets -€4,418
down €4,418 (-31.4%), from €14,089 to €9,671
of which Plant, machinery and equipment: -€3,321
- Receivables within one year +€3,333
up €3,333 (+378.3%), from €881 to €4,214
of which Trade receivables: +€3,333
- Deferred charges and accrued income -€1,742
down €1,742 (-61.8%), from €2,820 to €1,078
- Stocks and contracts -€1,662
down €1,662 (-13.2%), from €12,619 to €10,957
- Profit (loss) carried forward -€45,372
down €45,372 (-38.1%), from -€119,037 to -€164,409
- Tax, wage and social debts +€13,903
up €13,903 (+40.6%), from €34,233 to €48,135
of which Taxes: +€15,378
- Trade debts +€10,002
up €10,002 (+49.4%), from €20,250 to €30,252
- Debts after one year +€6,500
up €6,500 (+32.7%), from €19,888 to €26,388
- Other debts +€2,789
up €2,789, from €0 to €2,789
- Gross operating margin -€20,268
down €20,268 (-8.6%), from €236,813 to €216,545
- Staff costs -€16,615
down €16,615 (-6.2%), from €268,258 to €251,643
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 | €55,333 | €43,155 | -€12,178 | -22.0% |
| Fixed assets | 21/28 | €21,199 | €16,781 | -€4,418 | -20.8% |
| Tangible fixed assets | 22/27 | €14,089 | €9,671 | -€4,418 | -31.4% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €10,724 | €7,404 | -€3,321 | -31.0% |
| Furniture and vehicles | 24 | €1,354 | €879 | -€475 | -35.1% |
| Other tangible fixed assets | 26 | €2,011 | €1,389 | -€623 | -31.0% |
| Financial fixed assets | 28 | €7,110 | €7,110 | = | 0.0% |
| Current assets | 29/58 | €34,134 | €26,374 | -€7,760 | -22.7% |
| Stocks and contracts in progress | 3 | €12,619 | €10,957 | -€1,662 | -13.2% |
| Stocks | 30/36 | €12,619 | €10,957 | -€1,662 | -13.2% |
| Amounts receivable within one year | 40/41 | €881 | €4,214 | +€3,333 | +378.3% |
| Trade receivables | 40 | €878 | €4,211 | +€3,333 | +379.7% |
| Other amounts receivable | 41 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,813 | €10,124 | -€7,689 | -43.2% |
| Deferred charges and accrued income | 490/1 | €2,820 | €1,078 | -€1,742 | -61.8% |
| Total equity and liabilities | 10/49 | €55,333 | €43,155 | -€12,178 | -22.0% |
| Equity | 10/15 | -€19,037 | -€64,409 | -€45,372 | -238.3% |
| 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 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€119,037 | -€164,409 | -€45,372 | -38.1% |
| Amounts payable | 17/49 | €74,370 | €107,564 | +€33,194 | +44.6% |
| Amounts payable after more than one year | 17 | €19,888 | €26,388 | +€6,500 | +32.7% |
| Other amounts payable | 178/9 | €19,888 | €26,388 | +€6,500 | +32.7% |
| Amounts payable within one year | 42/48 | €54,482 | €81,176 | +€26,694 | +49.0% |
| Trade debts | 44 | €20,250 | €30,252 | +€10,002 | +49.4% |
| Suppliers | 440/4 | €20,250 | €30,252 | +€10,002 | +49.4% |
| Taxes, remuneration and social security | 45 | €34,233 | €48,135 | +€13,903 | +40.6% |
| Taxes | 450/3 | €9,675 | €25,054 | +€15,378 | +158.9% |
| Remuneration and social security | 454/9 | €24,558 | €23,082 | -€1,476 | -6.0% |
| Other amounts payable | 47/48 | €0 | €2,789 | +€2,789 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €268,258 | €251,643 | -€16,615 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,393 | €4,418 | +€25 | +0.6% |
| Other operating charges | 640/8 | €2,079 | €3,601 | +€1,522 | +73.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €236,813 | €216,545 | -€20,268 | -8.6% |
| Operating profit (loss) | 9901 | -€37,917 | -€43,117 | -€5,200 | -13.7% |
| Financial income | 75/76B | €200 | €1,374 | +€1,174 | +587.7% |
| Recurring financial income | 75 | €200 | €1,374 | +€1,174 | +587.7% |
| Financial charges | 65/66B | €3,933 | €3,630 | -€303 | -7.7% |
| Recurring financial charges | 65 | €3,933 | €3,630 | -€303 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€41,650 | -€45,372 | -€3,722 | -8.9% |
| Income taxes | 67/77 | -€3 | €0 | +€3 | |
| Profit (loss) for the period | 9904 | -€41,647 | -€45,372 | -€3,725 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,647 | -€45,372 | -€3,725 | -8.9% |
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 9 October 2026 via checked.be.