Comesta
ActiveFinancials · financial year 2025, micro format
2025 annual accounts filed 3 days after the deadline Filed on 3 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00380271.
Annual accounts 2025 filed on 03-08-2026 at the NBB all 2 filings
Every figure per financial year
The operating result for 2025 is 191% higher than in 2024.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Staff
| Item | 31-12-2024 | 31-12-2025 |
|---|---|---|
| Employees at the balance-sheet date | 1 | 1 |
| full-time | 1 | 1 |
| in full-time equivalents | 1 | 1 |
| Average over the year, in full-time equivalents | 0.1 | 1 |
| On a permanent contract | 1 | 1 |
| Joined | 1 | - |
| Left | 0 | - |
Source: social balance sheet in the 2024 to 2025 annual accounts
Investments
| Item | 2024 | 2025 |
|---|---|---|
| Tangible fixed assets | €5,475 | - |
| Financial fixed assets | - | €300 |
| Depreciation and write-downs of the year | €1,027 | €1,369 |
Source: notes to the 2024 to 2025 annual accounts (statement of fixed assets)
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Remuneration, social security and pensions62 | €2,917 | €52,683 | ▲ 18× |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €1,027 | €1,369 | ▲ 33.3% |
| Other operating charges640/8 | €1,152 | €2,650 | ▲ 130% |
| Gross operating margin9900 | €30,427 | €130,298 | ▲ 328% |
| Operating profit (loss)9901 | €25,331 | €73,596 | ▲ 191% |
| Financial income75/76B | €329 | €399 | ▲ 21.3% |
| Recurring financial income75 | €329 | €399 | ▲ 21.3% |
| Financial charges65/66B | €901 | €3,916 | ▲ 335% |
| Recurring financial charges65 | €901 | €3,916 | ▲ 335% |
| Profit (loss) for the period before taxes9903 | €24,760 | €70,080 | ▲ 183% |
| Income taxes67/77 | €5,739 | €15,703 | ▲ 174% |
| Profit (loss) for the period9904 | €19,021 | €54,377 | ▲ 186% |
| Profit (loss) for the period to be appropriated9905 | €19,021 | €54,377 | ▲ 186% |
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Assets | |||
| Total assets20/58 | €169,609 | €204,317 | ▲ 20.5% |
| Fixed assets21/28 | €4,448 | €3,380 | ▼ 24.0% |
| Tangible fixed assets22/27 | €4,448 | €3,080 | ▼ 30.8% |
| Plant, machinery and equipment23 | €4,448 | €3,080 | ▼ 30.8% |
| Financial fixed assets28 | - | €300 | - |
| Current assets29/58 | €165,161 | €200,937 | ▲ 21.7% |
| Amounts receivable within one year40/41 | €73,252 | €78,082 | ▲ 6.6% |
| Trade receivables40 | €21,787 | €57,015 | ▲ 162% |
| Other amounts receivable41 | €51,466 | €21,067 | ▼ 59.1% |
| Cash at bank and in hand54/58 | €88,914 | €122,091 | ▲ 37.3% |
| Deferred charges and accrued income490/1 | €2,995 | €765 | ▼ 74.5% |
| Equity and liabilities | |||
| Total equity and liabilities10/49 | €169,609 | €204,317 | ▲ 20.5% |
| Equity10/15 | €34,021 | €88,398 | ▲ 160% |
| Contributions10/11 | €15,000 | €15,000 | = |
| Profit (loss) carried forward14 | €19,021 | €73,398 | ▲ 286% |
| Amounts payable17/49 | €135,588 | €115,919 | ▼ 14.5% |
| Amounts payable within one year42/48 | €135,588 | €115,919 | ▼ 14.5% |
| Trade debts44 | €119,542 | €71,580 | ▼ 40.1% |
| Suppliers440/4 | €119,542 | €71,580 | ▼ 40.1% |
| Taxes, remuneration and social security45 | €14,284 | €38,500 | ▲ 170% |
| Taxes450/3 | €9,048 | €26,797 | ▲ 196% |
| Remuneration and social security454/9 | €5,236 | €11,703 | ▲ 124% |
| Other amounts payable47/48 | €1,762 | €5,840 | ▲ 231% |
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Profit (loss) for the period9904 | €19,021 | €54,377 | ▲ 186% |
| + Depreciation and write-downs630 | €1,027 | €1,369 | ▲ 33.3% |
| Operating cash flow (approximation) | €20,048 | €55,746 | ▲ 178% |
| Investment in fixed assets (approximation) | - | -€300 | - |
| Change in cash | - | €33,177 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 39,278 companies had the same profile as Comesta has now. Two years later, 95.8% were still going and 1.8% had gone bankrupt.
- Micro
- 2 to 5 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of Comesta itself: 1.0% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 39,278 companies, not a prediction for Comesta. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.