LE COMMERCE AU 41: 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.
LE COMMERCE AU 41
Largest movements
- Cash -€3,154
down €3,154 (-39.8%), from €7,923 to €4,770
mainly Net result for the year (-€6,113) and Trade debts (-€1,724)
- Tangible fixed assets -€2,621
down €2,621 (-21.1%), from €12,409 to €9,788
of which Furniture and vehicles: -€2,373
- Deferred charges and accrued income -€1,521
no longer reported in 2025 (was €1,521)
- Receivables within one year +€227
up €227 (+69.5%), from €327 to €554
- Profit (loss) carried forward -€5,813
down €5,813 (-394%), from -€1,475 to -€7,288
- Trade debts -€1,724
down €1,724 (-67.9%), from €2,538 to €814
of which Bills of exchange payable: -€1,840
- Tax, wage and social debts +€1,344
up €1,344 (+983%), from €137 to €1,480
- Accrued charges and deferred income -€875
down €875 (-94.3%), from €929 to €53
- Depreciation +€615
up €615 (+55.6%), from €1,107 to €1,723
- Other operating charges -€205
down €205 (-17.1%), from €1,199 to €995
- Taxes +€37
up €37 (+34.7%), from €107 to €144
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 | €22,580 | €15,512 | -€7,068 | -31.3% |
| Fixed assets | 21/28 | €12,809 | €10,188 | -€2,621 | -20.5% |
| Tangible fixed assets | 22/27 | €12,409 | €9,788 | -€2,621 | -21.1% |
| Plant, machinery and equipment | 23 | €10,036 | €9,788 | -€248 | -2.5% |
| Furniture and vehicles | 24 | €2,373 | - | -€2,373 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €9,771 | €5,324 | -€4,447 | -45.5% |
| Amounts receivable within one year | 40/41 | €327 | €554 | +€227 | +69.5% |
| Other amounts receivable | 41 | €327 | €554 | +€227 | +69.5% |
| Cash at bank and in hand | 54/58 | €7,923 | €4,770 | -€3,154 | -39.8% |
| Deferred charges and accrued income | 490/1 | €1,521 | - | -€1,521 | |
| Total equity and liabilities | 10/49 | €22,580 | €15,512 | -€7,068 | -31.3% |
| Equity | 10/15 | €18,977 | €13,164 | -€5,813 | -30.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,475 | -€7,288 | -€5,813 | -394% |
| Amounts payable | 17/49 | €3,603 | €2,348 | -€1,255 | -34.8% |
| Amounts payable within one year | 42/48 | €2,675 | €2,295 | -€380 | -14.2% |
| Trade debts | 44 | €2,538 | €814 | -€1,724 | -67.9% |
| Suppliers | 440/4 | €698 | €814 | +€116 | +16.7% |
| Bills of exchange payable | 441 | €1,840 | - | -€1,840 | |
| Taxes, remuneration and social security | 45 | €137 | €1,480 | +€1,344 | +983% |
| Taxes | 450/3 | €137 | €1,480 | +€1,344 | +983% |
| Accrued charges and deferred income | 492/3 | €929 | €53 | -€875 | -94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,107 | €1,723 | +€615 | +55.6% |
| Other operating charges | 640/8 | €1,199 | €995 | -€205 | -17.1% |
| Gross operating margin | 9900 | -€3,084 | -€3,095 | -€11 | -0.4% |
| Operating profit (loss) | 9901 | -€5,391 | -€5,813 | -€422 | -7.8% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €163 | €156 | -€7 | -4.1% |
| Recurring financial charges | 65 | €163 | €156 | -€7 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,552 | -€5,969 | -€418 | -7.5% |
| Income taxes | 67/77 | €107 | €144 | +€37 | +34.7% |
| Profit (loss) for the period | 9904 | -€5,658 | -€6,113 | -€455 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,658 | -€6,113 | -€455 | -8.0% |
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 25 October 2026 via checked.be.