LE COMPTOIR LOCAL: 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 LOCAL
Largest movements
- Receivables within one year +€109,043
up €109,043 (+182%), from €59,843 to €168,887
of which Trade receivables: +€95,132
- Cash +€55,310
up €55,310 (+12.1%), from €457,733 to €513,043
mainly Net result for the year (+€209,217) and Trade debts (+€149,215)
- Tangible fixed assets -€37,434
down €37,434 (-26.2%), from €142,861 to €105,427
of which Other tangible fixed assets: -€23,876
- Trade debts +€149,215
up €149,215 (+32.4%), from €460,765 to €609,981
- Contributions +€83,650
up €83,650 (+83,650%), from €100 to €83,750
- Reserves -€83,650
no longer reported in 2025 (was €83,650)
- Other debts -€36,034
down €36,034 (-14.7%), from €245,034 to €209,000
- Tax, wage and social debts +€10,896
up €10,896 (+22.2%), from €48,984 to €59,880
of which Taxes: +€20,903
- Taxes +€44,859
up €44,859 (+141%), from €31,728 to €76,587
- Staff costs -€43,779
down €43,779 (-10.3%), from €425,796 to €382,016
- Gross operating margin +€27,534
up €27,534 (+3.8%), from €721,053 to €748,587
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 | €844,842 | €972,649 | +€127,807 | +15.1% |
| Fixed assets | 21/28 | €149,173 | €111,740 | -€37,434 | -25.1% |
| Tangible fixed assets | 22/27 | €142,861 | €105,427 | -€37,434 | -26.2% |
| Plant, machinery and equipment | 23 | €50,317 | €42,687 | -€7,629 | -15.2% |
| Furniture and vehicles | 24 | €11,186 | €5,257 | -€5,928 | -53.0% |
| Other tangible fixed assets | 26 | €81,358 | €57,482 | -€23,876 | -29.3% |
| Financial fixed assets | 28 | €6,313 | €6,313 | = | 0.0% |
| Current assets | 29/58 | €695,669 | €860,910 | +€165,241 | +23.8% |
| Stocks and contracts in progress | 3 | €172,615 | €173,682 | +€1,067 | +0.6% |
| Stocks | 30/36 | €172,615 | €173,682 | +€1,067 | +0.6% |
| Amounts receivable within one year | 40/41 | €59,843 | €168,887 | +€109,043 | +182% |
| Trade receivables | 40 | €30,010 | €125,142 | +€95,132 | +317% |
| Other amounts receivable | 41 | €29,833 | €43,744 | +€13,911 | +46.6% |
| Cash at bank and in hand | 54/58 | €457,733 | €513,043 | +€55,310 | +12.1% |
| Deferred charges and accrued income | 490/1 | €5,478 | €5,298 | -€180 | -3.3% |
| Total equity and liabilities | 10/49 | €844,842 | €972,649 | +€127,807 | +15.1% |
| Equity | 10/15 | €84,032 | €84,249 | +€217 | +0.3% |
| Contributions | 10/11 | €100 | €83,750 | +€83,650 | +83,650% |
| Reserves | 13 | €83,650 | - | -€83,650 | |
| Distributable reserves | 133 | €83,650 | - | -€83,650 | |
| Profit (loss) carried forward | 14 | €282 | €499 | +€217 | +76.9% |
| Amounts payable | 17/49 | €760,810 | €888,400 | +€127,590 | +16.8% |
| Amounts payable within one year | 42/48 | €754,783 | €878,861 | +€124,078 | +16.4% |
| Trade debts | 44 | €460,765 | €609,981 | +€149,215 | +32.4% |
| Suppliers | 440/4 | €460,765 | €609,981 | +€149,215 | +32.4% |
| Taxes, remuneration and social security | 45 | €48,984 | €59,880 | +€10,896 | +22.2% |
| Taxes | 450/3 | €276 | €21,179 | +€20,903 | +7,583% |
| Remuneration and social security | 454/9 | €48,708 | €38,701 | -€10,007 | -20.5% |
| Other amounts payable | 47/48 | €245,034 | €209,000 | -€36,034 | -14.7% |
| Accrued charges and deferred income | 492/3 | €6,027 | €9,539 | +€3,512 | +58.3% |
| Remuneration, social security and pensions | 62 | €425,796 | €382,016 | -€43,779 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,862 | €45,358 | +€1,496 | +3.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €721,053 | €748,587 | +€27,534 | +3.8% |
| Operating profit (loss) | 9901 | €251,008 | €320,813 | +€69,804 | +27.8% |
| Financial income | 75/76B | €324 | €1,432 | +€1,109 | +343% |
| Recurring financial income | 75 | €324 | €1,432 | +€1,109 | +343% |
| Financial charges | 65/66B | €29,060 | €36,441 | +€7,381 | +25.4% |
| Recurring financial charges | 65 | €29,060 | €36,441 | +€7,381 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €222,272 | €285,804 | +€63,532 | +28.6% |
| Income taxes | 67/77 | €31,728 | €76,587 | +€44,859 | +141% |
| Profit (loss) for the period | 9904 | €190,544 | €209,217 | +€18,673 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €190,544 | €209,217 | +€18,673 | +9.8% |
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 28 October 2026 via checked.be.