Co.Me: 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.
Co.Me
Largest movements
- Cash -€37,236
down €37,236 (-65.1%), from €57,158 to €19,922
mainly Debts after one year (-€27,626) and Tax, wage and social debts (-€21,542)
- Receivables within one year -€14,584
down €14,584 (-40.4%), from €36,091 to €21,507
of which Trade receivables: -€18,237
- Tangible fixed assets -€13,122
down €13,122 (-2.9%), from €447,210 to €434,089
of which Other tangible fixed assets: -€10,162
- Debts after one year -€27,626
down €27,626 (-17.1%), from €161,159 to €133,533
- Tax, wage and social debts -€21,542
down €21,542 (-57.7%), from €37,350 to €15,808
- Other debts -€17,557
down €17,557 (-91.8%), from €19,129 to €1,572
- Trade debts -€16,614
down €16,614 (-45.5%), from €36,517 to €19,903
- Profit (loss) carried forward +€15,225
up €15,225 (+14.1%), from €108,057 to €123,282
- Gross operating margin -€53,008
down €53,008 (-49.2%), from €107,743 to €54,735
- Other operating charges +€6,817
up €6,817 (+215%), from €3,177 to €9,994
- Taxes -€6,457
down €6,457 (-32.8%), from €19,687 to €13,230
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 | €555,872 | €488,096 | -€67,776 | -12.2% |
| Fixed assets | 21/28 | €447,210 | €434,089 | -€13,122 | -2.9% |
| Tangible fixed assets | 22/27 | €447,210 | €434,089 | -€13,122 | -2.9% |
| Land and buildings | 22 | €224,126 | €222,314 | -€1,812 | -0.8% |
| Furniture and vehicles | 24 | €3,608 | €2,461 | -€1,148 | -31.8% |
| Other tangible fixed assets | 26 | €219,476 | €209,314 | -€10,162 | -4.6% |
| Current assets | 29/58 | €108,661 | €54,007 | -€54,654 | -50.3% |
| Amounts receivable within one year | 40/41 | €36,091 | €21,507 | -€14,584 | -40.4% |
| Trade receivables | 40 | €36,091 | €17,854 | -€18,237 | -50.5% |
| Other amounts receivable | 41 | - | €3,653 | +€3,653 | |
| Cash at bank and in hand | 54/58 | €57,158 | €19,922 | -€37,236 | -65.1% |
| Deferred charges and accrued income | 490/1 | €15,413 | €12,579 | -€2,834 | -18.4% |
| Total equity and liabilities | 10/49 | €555,872 | €488,096 | -€67,776 | -12.2% |
| Equity | 10/15 | €274,430 | €289,655 | +€15,225 | +5.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €160,373 | €160,373 | = | 0.0% |
| Distributable reserves | 133 | €160,373 | €160,373 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,057 | €123,282 | +€15,225 | +14.1% |
| Amounts payable | 17/49 | €281,441 | €198,441 | -€83,000 | -29.5% |
| Amounts payable after more than one year | 17 | €161,159 | €133,533 | -€27,626 | -17.1% |
| Financial debts | 170/4 | €161,159 | €133,533 | -€27,626 | -17.1% |
| Amounts payable within one year | 42/48 | €120,283 | €64,908 | -€55,375 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €27,286 | €27,626 | +€339 | +1.2% |
| Trade debts | 44 | €36,517 | €19,903 | -€16,614 | -45.5% |
| Suppliers | 440/4 | €36,517 | €19,903 | -€16,614 | -45.5% |
| Taxes, remuneration and social security | 45 | €37,350 | €15,808 | -€21,542 | -57.7% |
| Taxes | 450/3 | €37,350 | €15,808 | -€21,542 | -57.7% |
| Other amounts payable | 47/48 | €19,129 | €1,572 | -€17,557 | -91.8% |
| Non-recurring operating income | 76A | €4,369 | - | -€4,369 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,007 | €13,122 | +€115 | +0.9% |
| Other operating charges | 640/8 | €3,177 | €9,994 | +€6,817 | +215% |
| Gross operating margin | 9900 | €107,743 | €54,735 | -€53,008 | -49.2% |
| Operating profit (loss) | 9901 | €91,559 | €31,619 | -€59,940 | -65.5% |
| Financial income | 75/76B | €4 | €18 | +€15 | +427% |
| Recurring financial income | 75 | €4 | €18 | +€15 | +427% |
| Financial charges | 65/66B | €3,417 | €3,184 | -€234 | -6.8% |
| Recurring financial charges | 65 | €3,417 | €3,184 | -€234 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €88,146 | €28,454 | -€59,692 | -67.7% |
| Income taxes | 67/77 | €19,687 | €13,230 | -€6,457 | -32.8% |
| Profit (loss) for the period | 9904 | €68,459 | €15,225 | -€53,235 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,459 | €15,225 | -€53,235 | -77.8% |
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 14 October 2026 via checked.be.