LE COMPTOIR DU CHEF: 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 DU CHEF
Largest movements
- Cash +€15,317
up €15,317 (+229%), from €6,699 to €22,016
mainly Other debts (+€6,427) and Tax, wage and social debts (+€6,167)
- Stocks and contracts +€6,890
up €6,890 (+145%), from €4,750 to €11,640
- Tangible fixed assets -€5,574
down €5,574 (-16.7%), from €33,322 to €27,748
of which Furniture and vehicles: -€3,917
- Other debts +€6,427
up €6,427 (+24.5%), from €26,209 to €32,636
- Tax, wage and social debts +€6,167
up €6,167 (+184%), from €3,349 to €9,516
of which Remuneration and social security: +€4,415
- Profit (loss) carried forward +€1,779
up €1,779 (+6.9%), from -€25,869 to -€24,090
- Trade debts +€872
up €872 (+3.1%), from €27,894 to €28,766
- Gross operating margin +€11,869
up €11,869 (+74.8%), from €15,874 to €27,743
- Staff costs -€10,601
down €10,601 (-35.4%), from €29,988 to €19,387
- Depreciation -€7,378
down €7,378 (-55.4%), from €13,318 to €5,940
- Financial income -€2,094
down €2,094 (-98.2%), from €2,133 to €39
of which Non-recurring financial income: -€2,133
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 | €46,583 | €61,827 | +€15,244 | +32.7% |
| Fixed assets | 21/28 | €33,960 | €28,020 | -€5,940 | -17.5% |
| Intangible fixed assets | 21 | €488 | €122 | -€366 | -75.0% |
| Tangible fixed assets | 22/27 | €33,322 | €27,748 | -€5,574 | -16.7% |
| Plant, machinery and equipment | 23 | €1,865 | €1,305 | -€560 | -30.0% |
| Furniture and vehicles | 24 | €19,954 | €16,037 | -€3,917 | -19.6% |
| Other tangible fixed assets | 26 | €11,503 | €10,406 | -€1,097 | -9.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €12,623 | €33,807 | +€21,184 | +168% |
| Stocks and contracts in progress | 3 | €4,750 | €11,640 | +€6,890 | +145% |
| Stocks | 30/36 | €4,750 | €11,640 | +€6,890 | +145% |
| Amounts receivable within one year | 40/41 | €486 | €57 | -€429 | -88.3% |
| Other amounts receivable | 41 | €486 | €57 | -€429 | -88.3% |
| Cash at bank and in hand | 54/58 | €6,699 | €22,016 | +€15,317 | +229% |
| Deferred charges and accrued income | 490/1 | €688 | €94 | -€594 | -86.3% |
| Total equity and liabilities | 10/49 | €46,583 | €61,827 | +€15,244 | +32.7% |
| Equity | 10/15 | -€10,869 | -€9,090 | +€1,779 | +16.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,869 | -€24,090 | +€1,779 | +6.9% |
| Amounts payable | 17/49 | €57,452 | €70,917 | +€13,465 | +23.4% |
| Amounts payable within one year | 42/48 | €57,452 | €70,917 | +€13,465 | +23.4% |
| Trade debts | 44 | €27,894 | €28,766 | +€872 | +3.1% |
| Suppliers | 440/4 | €27,894 | €28,766 | +€872 | +3.1% |
| Taxes, remuneration and social security | 45 | €3,349 | €9,516 | +€6,167 | +184% |
| Taxes | 450/3 | €113 | €1,865 | +€1,752 | +1,551% |
| Remuneration and social security | 454/9 | €3,236 | €7,651 | +€4,415 | +136% |
| Other amounts payable | 47/48 | €26,209 | €32,636 | +€6,427 | +24.5% |
| Remuneration, social security and pensions | 62 | €29,988 | €19,387 | -€10,601 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,318 | €5,940 | -€7,378 | -55.4% |
| Other operating charges | 640/8 | €375 | €609 | +€234 | +62.4% |
| Gross operating margin | 9900 | €15,874 | €27,743 | +€11,869 | +74.8% |
| Operating profit (loss) | 9901 | -€27,807 | €1,807 | +€29,614 | |
| Financial income | 75/76B | €2,133 | €39 | -€2,094 | -98.2% |
| Recurring financial income | 75 | €2,133 | €39 | -€2,094 | -98.2% |
| Non-recurring financial income | 76B | €2,133 | - | -€2,133 | |
| Financial charges | 65/66B | €195 | €67 | -€128 | -65.6% |
| Recurring financial charges | 65 | €195 | €67 | -€128 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,869 | €1,778 | +€27,647 | |
| Profit (loss) for the period | 9904 | -€25,869 | €1,778 | +€27,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,869 | €1,778 | +€27,647 |
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.