LE COMPTOIR BIO: 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 COMPTOIR BIO
Largest movements
- Receivables within one year -€35,420
down €35,420 (-63.4%), from €55,869 to €20,449
of which Trade receivables: -€20,374
- Stocks and contracts +€28,996
up €28,996 (+60.1%), from €48,284 to €77,280
- Tangible fixed assets -€19,243
down €19,243 (-35.4%), from €54,343 to €35,100
of which Furniture and vehicles: -€12,936
- Cash -€5,738
down €5,738 (-32.6%), from €17,606 to €11,868
mainly Accrued charges and deferred income (-€31,655) and Stocks and contracts (-€28,996)
- Accrued charges and deferred income -€31,655
no longer reported in 2025 (was €31,655)
- Profit (loss) carried forward -€21,379
down €21,379 (-52.3%), from €40,875 to €19,496
- Trade debts +€18,532
up €18,532 (+77.3%), from €23,976 to €42,508
- Current portion of long-term debt -€10,842
down €10,842 (-56.0%), from €19,367 to €8,525
- Other debts +€10,000
new in 2025: €10,000
- Staff costs +€27,032
up €27,032 (+68.3%), from €39,586 to €66,618
- Gross operating margin +€3,825
up €3,825 (+5.6%), from €68,710 to €72,535
- Other operating charges +€2,234
up €2,234 (+1,552%), from €144 to €2,378
- Financial income -€1,549
down €1,549 (-96.0%), from €1,613 to €65
- Financial charges -€1,453
down €1,453 (-21.8%), from €6,664 to €5,211
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 | €176,102 | €144,697 | -€31,405 | -17.8% |
| Fixed assets | 21/28 | €54,343 | €35,100 | -€19,243 | -35.4% |
| Tangible fixed assets | 22/27 | €54,343 | €35,100 | -€19,243 | -35.4% |
| Furniture and vehicles | 24 | €18,333 | €5,397 | -€12,936 | -70.6% |
| Other tangible fixed assets | 26 | €36,010 | €29,703 | -€6,306 | -17.5% |
| Current assets | 29/58 | €121,759 | €109,597 | -€12,162 | -10.0% |
| Stocks and contracts in progress | 3 | €48,284 | €77,280 | +€28,996 | +60.1% |
| Stocks | 30/36 | €48,284 | €77,280 | +€28,996 | +60.1% |
| Amounts receivable within one year | 40/41 | €55,869 | €20,449 | -€35,420 | -63.4% |
| Trade receivables | 40 | €27,496 | €7,123 | -€20,374 | -74.1% |
| Other amounts receivable | 41 | €28,373 | €13,326 | -€15,047 | -53.0% |
| Cash at bank and in hand | 54/58 | €17,606 | €11,868 | -€5,738 | -32.6% |
| Total equity and liabilities | 10/49 | €176,102 | €144,697 | -€31,405 | -17.8% |
| Equity | 10/15 | €66,935 | €45,556 | -€21,379 | -31.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,860 | €19,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,875 | €19,496 | -€21,379 | -52.3% |
| Amounts payable | 17/49 | €109,167 | €99,141 | -€10,026 | -9.2% |
| Amounts payable after more than one year | 17 | €15,270 | €8,012 | -€7,257 | -47.5% |
| Financial debts | 170/4 | €15,270 | €8,012 | -€7,257 | -47.5% |
| Amounts payable within one year | 42/48 | €62,242 | €91,129 | +€28,886 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €19,367 | €8,525 | -€10,842 | -56.0% |
| Financial debts | 43 | - | €4,825 | +€4,825 | |
| Credit institutions | 430/8 | - | €4,825 | +€4,825 | |
| Trade debts | 44 | €23,976 | €42,508 | +€18,532 | +77.3% |
| Suppliers | 440/4 | €23,976 | €42,508 | +€18,532 | +77.3% |
| Taxes, remuneration and social security | 45 | €18,900 | €25,270 | +€6,370 | +33.7% |
| Taxes | 450/3 | €1,424 | €6,170 | +€4,747 | +333% |
| Remuneration and social security | 454/9 | €17,476 | €19,100 | +€1,623 | +9.3% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €31,655 | - | -€31,655 | |
| Remuneration, social security and pensions | 62 | €39,586 | €66,618 | +€27,032 | +68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,891 | €19,581 | -€311 | -1.6% |
| Other operating charges | 640/8 | €144 | €2,378 | +€2,234 | +1,552% |
| Gross operating margin | 9900 | €68,710 | €72,535 | +€3,825 | +5.6% |
| Operating profit (loss) | 9901 | €9,089 | -€16,043 | -€25,132 | |
| Financial income | 75/76B | €1,613 | €65 | -€1,549 | -96.0% |
| Recurring financial income | 75 | €1,613 | €65 | -€1,549 | -96.0% |
| Financial charges | 65/66B | €6,664 | €5,211 | -€1,453 | -21.8% |
| Recurring financial charges | 65 | €6,664 | €5,211 | -€1,453 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €4,038 | -€21,189 | -€25,227 | |
| Income taxes | 67/77 | €1,250 | €190 | -€1,060 | -84.8% |
| Profit (loss) for the period | 9904 | €2,788 | -€21,379 | -€24,167 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,788 | -€21,379 | -€24,167 |
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 29 October 2026 via checked.be.