AComFisco: what changed
Two fiscal 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.
AComFisco
Largest movements
- Receivables within one year +€68,083
up €68,083 (+186.6%), from €36,488 to €104,571
- Cash +€65,713
up €65,713 (+16.0%), from €409,542 to €475,255
mainly Net result for the year (+€94,380) and Depreciation (+€32,639)
- Tangible fixed assets -€32,639
down €32,639 (-13.5%), from €241,304 to €208,665
of which Furniture and vehicles: -€17,959
- Reserves +€92,500
up €92,500 (+22.4%), from €413,250 to €505,750
of which Distributable reserves: +€92,500
- Tax, wage and social debts +€18,106
up €18,106 (+77.7%), from €23,313 to €41,419
of which Taxes: +€19,886
- Debts after one year -€13,777
down €13,777 (-28.0%), from €49,124 to €35,347
- Gross operating margin +€34,498
up €34,498 (+24.8%), from €139,240 to €173,738
- Taxes +€11,106
up €11,106 (+41.5%), from €26,746 to €37,852
- Other operating charges -€3,786
down €3,786 (-59.4%), from €6,377 to €2,590
- Depreciation -€3,470
down €3,470 (-9.6%), from €36,108 to €32,639
- Write-downs +€2,540
no longer reported in 2025 (was -€2,540)
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.
Cash bridge derived
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 | €689,688 | €790,960 | +€101,271 | +14.7% |
| Fixed assets | 21/28 | €241,304 | €208,665 | -€32,639 | -13.5% |
| Tangible fixed assets | 22/27 | €241,304 | €208,665 | -€32,639 | -13.5% |
| Land and buildings | 22 | €169,928 | €155,368 | -€14,560 | -8.6% |
| Plant, machinery and equipment | 23 | €130 | €10 | -€120 | -91.9% |
| Furniture and vehicles | 24 | €71,245 | €53,286 | -€17,959 | -25.2% |
| Current assets | 29/58 | €448,385 | €582,295 | +€133,910 | +29.9% |
| Amounts receivable within one year | 40/41 | €36,488 | €104,571 | +€68,083 | +186.6% |
| Trade receivables | 40 | €36,488 | €104,571 | +€68,083 | +186.6% |
| Cash at bank and in hand | 54/58 | €409,542 | €475,255 | +€65,713 | +16.0% |
| Deferred charges and accrued income | 490/1 | €2,354 | €2,468 | +€114 | +4.8% |
| Total equity and liabilities | 10/49 | €689,688 | €790,960 | +€101,271 | +14.7% |
| Equity | 10/15 | €439,315 | €533,695 | +€94,380 | +21.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €413,250 | €505,750 | +€92,500 | +22.4% |
| Tax-exempt reserves | 132 | €5,750 | €5,750 | = | 0.0% |
| Distributable reserves | 133 | €407,500 | €500,000 | +€92,500 | +22.7% |
| Profit (loss) carried forward | 14 | €7,473 | €9,353 | +€1,880 | +25.2% |
| Amounts payable | 17/49 | €250,373 | €257,264 | +€6,891 | +2.8% |
| Amounts payable after more than one year | 17 | €49,124 | €35,347 | -€13,777 | -28.0% |
| Financial debts | 170/4 | €49,124 | €35,347 | -€13,777 | -28.0% |
| Amounts payable within one year | 42/48 | €190,784 | €211,083 | +€20,300 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €18,666 | €22,223 | +€3,557 | +19.1% |
| Trade debts | 44 | €2,756 | €4,268 | +€1,512 | +54.9% |
| Suppliers | 440/4 | €2,756 | €4,268 | +€1,512 | +54.9% |
| Taxes, remuneration and social security | 45 | €23,313 | €41,419 | +€18,106 | +77.7% |
| Taxes | 450/3 | €21,533 | €41,419 | +€19,886 | +92.4% |
| Remuneration and social security | 454/9 | €1,780 | - | -€1,780 | |
| Other amounts payable | 47/48 | €146,048 | €143,173 | -€2,875 | -2.0% |
| Accrued charges and deferred income | 492/3 | €10,465 | €10,834 | +€369 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,108 | €32,639 | -€3,470 | -9.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,540 | - | +€2,540 | |
| Other operating charges | 640/8 | €6,377 | €2,590 | -€3,786 | -59.4% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €139,240 | €173,738 | +€34,498 | +24.8% |
| Operating profit (loss) | 9901 | €99,295 | €138,509 | +€39,214 | +39.5% |
| Financial income | 75/76B | €3,170 | €5,060 | +€1,890 | +59.6% |
| Recurring financial income | 75 | €3,170 | €5,060 | +€1,890 | +59.6% |
| Financial charges | 65/66B | €10,474 | €11,337 | +€863 | +8.2% |
| Recurring financial charges | 65 | €10,474 | €11,337 | +€863 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €91,991 | €132,232 | +€40,241 | +43.7% |
| Income taxes | 67/77 | €26,746 | €37,852 | +€11,106 | +41.5% |
| Profit (loss) for the period | 9904 | €65,244 | €94,380 | +€29,136 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,244 | €94,380 | +€29,136 | +44.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.