COMARNO
InactiveInactive; last annual accounts for fiscal year 2023.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 27-10-2023 was due by 27-05-2024 and was filed on 20-12-2023, 159 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2023
159 d early
2022
61 d early
2021
61 d early
2020
71 d early
2019
53 d early
2018
92 d early
2017
41 d early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 77 days before the deadline; the Belgian median for financial year 2023 is 3 days before the deadline, and 40% of all filings were late.
Checked, nothing found (1)
Financials · fiscal year 2023, abbreviated schema
Equity
€0▼ 100%
2022 · €654,220
Total assets
€6,211▼ 99.1%
2022 · €673,482
Net result
€712▼ 98.5%
2022 · €46,593
Working capital
€0▼ 100%
2022 · €658,537
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20192020202120222023
Operating result€9,508€471,062▲ 4,854%€2,252▼ 99.5%€54,159▲ 2,305%-€2,472
Net result€15,515€375,177▲ 2,318%-€612€46,593€712▼ 98.5%
Equity€233,062▲ 7.1%€608,239▲ 161%€607,627▼ 0.1%€654,220▲ 7.7%€0▼ 100%
Total assets€270,167▼ 3.4%€657,033▲ 143%€647,318▼ 1.5%€673,482▲ 4.0%€6,211▼ 99.1%
Debt€37,106▼ 40.2%€48,794▲ 31.5%€39,691▼ 18.7%€15,562▼ 60.8%€6,211▼ 60.1%
Working capital€120,891▲ 26.2%€589,348▲ 388%€593,224▲ 0.7%€658,537▲ 11.0%€0▼ 100%
Staff (FTE)0.20.1▼ 50.0%0.2▲ 100%0▼ 100%
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2023: a loss of €2,472 after €54,159 in 2022, the lowest result in the available series.
Key figures and ratios
Solvency
0.0%▼
2022 · 97.1%
Current ratio
1.00▼
2022 · 45.06
ROA
11.5%▲
2022 · 6.9%
Debt ≤ 1 year
€6,211▼
2022 · €14,945
Income taxes
€312▼
2022 · €11,807
Staff costs
€0▼
2022 · €8,739
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | €13,678 | €0 | - | - |
| Remuneration, social security and pensions62 | - | - | €3,373 | €8,739 | €0 | ▼ 100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €29,675 | €18,071 | €11,728 | €0 | - | - |
| Other operating charges640/8 | - | - | €747 | €1,000 | €249 | ▼ 75.1% |
| Gross operating margin9900 | €89,856 | €497,471 | €18,100 | €63,899 | -€2,222 | ▼ 103% |
| Operating profit (loss)9901 | €9,508 | €471,062 | €2,252 | €54,159 | -€2,472 | ▼ 105% |
| Financial income75/76B | - | - | €4,380 | €4,482 | €3,542 | ▼ 21.0% |
| Recurring financial income75 | €6,804 | €9,273 | €4,380 | €4,482 | €3,398 | ▼ 24.2% |
| Non-recurring financial income76B | - | - | - | - | €144 | - |
| Financial charges65/66B | - | - | €7,243 | €241 | €46 | ▼ 81.0% |
| Recurring financial charges65 | €797 | €613 | €7,243 | €241 | €46 | ▼ 81.0% |
| Profit (loss) for the period before taxes9903 | €15,515 | €479,723 | -€612 | €58,400 | €1,024 | ▼ 98.2% |
| Income taxes67/77 | - | €104,546 | €0 | €11,807 | €312 | ▼ 97.4% |
| Profit (loss) for the period9904 | €15,515 | €375,177 | -€612 | €46,593 | €712 | ▼ 98.5% |
| Profit (loss) for the period to be appropriated9905 | €15,515 | €375,177 | -€612 | €46,593 | €712 | ▼ 98.5% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €270,167 | €657,033 | €647,318 | €673,482 | €6,211 | ▼ 99.1% |
| Fixed assets21/28 | €127,491 | €30,449 | €21,641 | €0 | - | - |
| Tangible fixed assets22/27 | €127,491 | €30,449 | €21,641 | €0 | - | - |
| Plant, machinery and equipment23 | - | - | €7,430 | €0 | - | - |
| Furniture and vehicles24 | - | - | €14,211 | €0 | - | - |
| Current assets29/58 | €142,676 | €626,584 | €625,676 | €673,482 | €6,211 | ▼ 99.1% |
| Stocks and contracts in progress3 | €1,000 | €250 | €250 | €0 | - | - |
| Stocks30/36 | - | - | €250 | €0 | - | - |
| Amounts receivable within one year40/41 | €135,180 | €452,892 | €443,449 | €453,156 | €1,897 | ▼ 99.6% |
| Trade receivables40 | - | - | €1,216 | €48 | €0 | ▼ 100% |
| Other amounts receivable41 | - | - | €442,233 | €453,108 | €1,897 | ▼ 99.6% |
| Cash at bank and in hand54/58 | €3,478 | €169,757 | €179,934 | €220,325 | €4,314 | ▼ 98.0% |
| Deferred charges and accrued income490/1 | - | - | €2,044 | €0 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €270,167 | €657,033 | €647,318 | €673,482 | €6,211 | ▼ 99.1% |
| Equity10/15 | €233,062 | €608,239 | €607,627 | €654,220 | €0 | ▼ 100% |
| Contributions10/11 | €100,000 | €100,000 | €100,000 | €100,000 | €0 | ▼ 100% |
| Capital10 | - | - | €100,000 | €100,000 | €0 | ▼ 100% |
| Issued capital100 | - | - | €100,000 | €100,000 | €0 | ▼ 100% |
| Reserves13 | €133,062 | €508,239 | €507,627 | €554,220 | €0 | ▼ 100% |
| Non-distributable reserves130/1 | - | - | €10,000 | €10,000 | €0 | ▼ 100% |
| Legal reserve130 | - | - | €10,000 | €10,000 | €0 | ▼ 100% |
| Distributable reserves133 | - | - | €497,627 | €544,220 | €0 | ▼ 100% |
| Profit (loss) carried forward14 | - | - | - | - | €0 | - |
| Provisions and deferred taxes16 | - | - | - | €3,700 | €0 | ▼ 100% |
| Provisions for liabilities and charges160/5 | - | - | - | €3,700 | €0 | ▼ 100% |
| Environmental obligations163 | - | - | - | €3,700 | €0 | ▼ 100% |
| Amounts payable17/49 | €37,106 | €48,794 | €39,691 | €15,562 | €6,211 | ▼ 60.1% |
| Amounts payable after more than one year17 | €14,203 | €10,481 | €6,712 | €0 | - | - |
| Financial debts170/4 | - | - | €6,712 | €0 | - | - |
| Amounts payable within one year42/48 | €21,785 | €37,236 | €32,453 | €14,945 | €6,211 | ▼ 58.4% |
| Current portion of amounts payable after more than one year42 | - | - | €3,769 | €0 | - | - |
| Trade debts44 | €11,574 | €30,538 | €27,382 | €37 | €0 | ▼ 100% |
| Suppliers440/4 | - | - | €27,382 | €37 | €0 | ▼ 100% |
| Taxes, remuneration and social security45 | - | - | €17 | €13,764 | €173 | ▼ 98.7% |
| Taxes450/3 | - | - | - | €13,711 | €173 | ▼ 98.7% |
| Remuneration and social security454/9 | - | - | €17 | €53 | €0 | ▼ 100% |
| Other amounts payable47/48 | - | - | €1,285 | €1,144 | €6,038 | ▲ 428% |
| Accrued charges and deferred income492/3 | - | - | €526 | €617 | €0 | ▼ 100% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €15,515 | €375,177 | -€612 | €46,593 | €712 | ▼ 98.5% |
| + Depreciation and write-downs630 | €29,675 | €18,071 | €11,728 | €0 | - | - |
| Operating cash flow (approximation) | €45,189 | €393,247 | €11,116 | €46,593 | €712 | ▼ 98.5% |
| Investment in fixed assets (approximation) | - | €78,972 | -€2,920 | €21,641 | - | - |
| Change in cash | - | €166,278 | €10,177 | €40,392 | -€216,012 | ▼ 635% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2023
20-12
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
31-05
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
31-12
Financial
Back to profitnet €46,593
Net result €46,593 after one loss-making year.
31-12
Financial
Liquidity doublescurrent ratio 45.06
Current ratio from 19.28 to 45.06; short-term debt falls from €32,453 to €14,945.
31-05
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
21-05
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
31-12
Financial
Highest result since 2018net €375,177 ▲2,318%
Operating result €471,062, net result €375,177, both a record.
31-12
Financial
Liquidity triplescurrent ratio 16.83
Current ratio from 6.55 to 16.83.
31-12
Financial
Equity above €500,000Eq €608,239 ▲161%
2 profitable years in a row build equity to €608,239.
08-06
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
31-12
Financial
Back to profitnet €15,515
Net result €15,515 after one loss-making year.
31-12
Financial
Liquidity doublescurrent ratio 6.55
Current ratio from 2.89 to 6.55; short-term debt falls from €50,668 to €21,785.
Show earlier events
30-04
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
20-06
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
06-06
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
2016
09-06
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
2015
08-05
NBB filing
Annual accounts filed
fiscal year 2014 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts
We know of 4 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Structure & network
Owners and holdings
1 ownerChain of control
- Dido
- COMARNO
Highest known parent: Dido. The sources do not say who stands above it.
Owners 1
- DidoparentSourceaccounts Dido 202299.9%
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
According to the annual accounts of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.