Les Découvertes de Comblain: 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.
Les Découvertes de Comblain
Largest movements
- Current investments +€71,762
up €71,762 (+31.5%), from €227,879 to €299,640
- Cash +€31,989
up €31,989 (+6.1%), from €523,734 to €555,723
mainly Accrued charges and deferred income (+€102,229) and Receivables within one year (+€22,410)
- Receivables within one year -€22,410
down €22,410 (-81.1%), from €27,618 to €5,208
of which Other amounts receivable: -€24,637
- Accrued charges and deferred income +€102,229
up €102,229 (+224%), from €45,734 to €147,962
- Turnover -€97,271
down €97,271 (-12.0%), from €809,233 to €711,962
- Purchases and services -€56,900
down €56,900 (-37.5%), from €151,931 to €95,032
- Staff costs -€42,102
down €42,102 (-6.6%), from €642,181 to €600,079
- Gross operating margin -€40,371
down €40,371 (-6.1%), from €657,301 to €616,930
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 | €1,059,685 | €1,150,475 | +€90,790 | +8.6% |
| Fixed assets | 21/28 | €274,453 | €283,090 | +€8,637 | +3.1% |
| Tangible fixed assets | 22/27 | €273,953 | €282,590 | +€8,637 | +3.2% |
| Land and buildings | 22 | €270,695 | €279,893 | +€9,198 | +3.4% |
| Plant, machinery and equipment | 23 | €748 | €520 | -€228 | -30.5% |
| Furniture and vehicles | 24 | €2,510 | €2,177 | -€333 | -13.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €785,232 | €867,385 | +€82,153 | +10.5% |
| Stocks and contracts in progress | 3 | €6,002 | €6,815 | +€812 | +13.5% |
| Stocks | 30/36 | €6,002 | €6,815 | +€812 | +13.5% |
| Amounts receivable within one year | 40/41 | €27,618 | €5,208 | -€22,410 | -81.1% |
| Trade receivables | 40 | €2,235 | €4,463 | +€2,227 | +99.6% |
| Other amounts receivable | 41 | €25,382 | €745 | -€24,637 | -97.1% |
| Current investments | 50/53 | €227,879 | €299,640 | +€71,762 | +31.5% |
| Cash at bank and in hand | 54/58 | €523,734 | €555,723 | +€31,989 | +6.1% |
| Total equity and liabilities | 10/49 | €1,059,685 | €1,150,475 | +€90,790 | +8.6% |
| Equity | 10/15 | €877,676 | €873,009 | -€4,667 | -0.5% |
| Contributions | 10/11 | €113,886 | €113,886 | = | 0.0% |
| Capital | 10 | €113,886 | €113,886 | = | 0.0% |
| Reserves | 13 | €727,378 | €727,378 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,412 | €31,745 | -€4,667 | -12.8% |
| Amounts payable | 17/49 | €182,009 | €277,466 | +€95,457 | +52.4% |
| Amounts payable within one year | 42/48 | €136,276 | €129,503 | -€6,772 | -5.0% |
| Trade debts | 44 | €70,576 | €69,930 | -€646 | -0.9% |
| Suppliers | 440/4 | €70,576 | €69,930 | -€646 | -0.9% |
| Taxes, remuneration and social security | 45 | €64,716 | €58,622 | -€6,093 | -9.4% |
| Remuneration and social security | 454/9 | €64,716 | €58,622 | -€6,093 | -9.4% |
| Accrued charges and deferred income | 492/3 | €45,734 | €147,962 | +€102,229 | +224% |
| Turnover | 70 | €809,233 | €711,962 | -€97,271 | -12.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €151,931 | €95,032 | -€56,900 | -37.5% |
| Remuneration, social security and pensions | 62 | €642,181 | €600,079 | -€42,102 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,089 | €14,358 | +€269 | +1.9% |
| Other operating charges | 640/8 | €3,850 | €9,149 | +€5,299 | +138% |
| Gross operating margin | 9900 | €657,301 | €616,930 | -€40,371 | -6.1% |
| Operating profit (loss) | 9901 | -€2,818 | -€6,655 | -€3,837 | -136% |
| Financial income | 75/76B | €2,892 | €3,037 | +€145 | +5.0% |
| Recurring financial income | 75 | €2,892 | €3,037 | +€145 | +5.0% |
| Financial charges | 65/66B | €848 | €1,048 | +€200 | +23.6% |
| Recurring financial charges | 65 | €848 | €1,048 | +€200 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | -€774 | -€4,667 | -€3,892 | -503% |
| Income taxes | 67/77 | €5,149 | - | -€5,149 | |
| Profit (loss) for the period | 9904 | -€5,923 | -€4,667 | +€1,256 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,923 | -€4,667 | +€1,256 | +21.2% |
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.