COM 7: 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.
COM 7
Largest movements
- Deferred charges and accrued income +€3,418
up €3,418 (+855.0%), from €400 to €3,818
- Cash +€3,250
up €3,250 (+11.2%), from €29,041 to €32,291
mainly Net result for the year (+€6,520) and Trade debts (+€3,902)
- Receivables within one year +€2,636
up €2,636 (+47.9%), from €5,499 to €8,135
of which Trade receivables: +€2,634
- Tangible fixed assets -€2,287
down €2,287 (-49.3%), from €4,635 to €2,348
- Reserves +€6,520
up €6,520 (+63.6%), from €10,253 to €16,772
of which Distributable reserves: +€6,520
- Other debts -€4,188
down €4,188 (-94.4%), from €4,437 to €249
- Trade debts +€3,902
up €3,902 (+542.8%), from €719 to €4,621
- Tax, wage and social debts +€1,108
up €1,108 (+31.2%), from €3,550 to €4,658
- Gross operating margin +€1,649
up €1,649 (+12.5%), from €13,163 to €14,812
- Write-downs -€1,632
down €1,632 (-79.0%), from €2,067 to €435
- Taxes +€1,607
up €1,607 (+57.3%), from €2,806 to €4,412
- Other operating charges +€402
up €402 (+56.4%), from €714 to €1,116
- Depreciation +€305
up €305 (+15.4%), from €1,982 to €2,287
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 | €41,257 | €48,273 | +€7,016 | +17.0% |
| Fixed assets | 21/28 | €6,317 | €4,030 | -€2,287 | -36.2% |
| Tangible fixed assets | 22/27 | €4,635 | €2,348 | -€2,287 | -49.3% |
| Furniture and vehicles | 24 | €4,635 | €2,348 | -€2,287 | -49.3% |
| Financial fixed assets | 28 | €1,683 | €1,683 | = | 0.0% |
| Current assets | 29/58 | €34,940 | €44,243 | +€9,303 | +26.6% |
| Amounts receivable within one year | 40/41 | €5,499 | €8,135 | +€2,636 | +47.9% |
| Trade receivables | 40 | €5,499 | €8,133 | +€2,634 | +47.9% |
| Other amounts receivable | 41 | €0 | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €29,041 | €32,291 | +€3,250 | +11.2% |
| Deferred charges and accrued income | 490/1 | €400 | €3,818 | +€3,418 | +855.0% |
| Total equity and liabilities | 10/49 | €41,257 | €48,273 | +€7,016 | +17.0% |
| Equity | 10/15 | €32,226 | €38,746 | +€6,520 | +20.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,253 | €16,772 | +€6,520 | +63.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,393 | €14,913 | +€6,520 | +77.7% |
| Profit (loss) carried forward | 14 | €3,381 | €3,381 | = | 0.0% |
| Amounts payable | 17/49 | €9,031 | €9,527 | +€496 | +5.5% |
| Amounts payable within one year | 42/48 | €8,731 | €9,527 | +€796 | +9.1% |
| Trade debts | 44 | €719 | €4,621 | +€3,902 | +542.8% |
| Suppliers | 440/4 | €719 | €4,621 | +€3,902 | +542.8% |
| Advances received on contracts in progress | 46 | €25 | €0 | -€25 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,550 | €4,658 | +€1,108 | +31.2% |
| Taxes | 450/3 | €3,550 | €4,658 | +€1,108 | +31.2% |
| Other amounts payable | 47/48 | €4,437 | €249 | -€4,188 | -94.4% |
| Accrued charges and deferred income | 492/3 | €300 | €0 | -€300 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,982 | €2,287 | +€305 | +15.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,067 | €435 | -€1,632 | -79.0% |
| Other operating charges | 640/8 | €714 | €1,116 | +€402 | +56.4% |
| Non-recurring operating charges | 66A | €1,464 | €0 | -€1,464 | -100.0% |
| Gross operating margin | 9900 | €13,163 | €14,812 | +€1,649 | +12.5% |
| Operating profit (loss) | 9901 | €6,937 | €10,974 | +€4,037 | +58.2% |
| Financial income | 75/76B | €20 | €0 | -€20 | -99.9% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -99.9% |
| Financial charges | 65/66B | €45 | €42 | -€3 | -6.7% |
| Recurring financial charges | 65 | €45 | €42 | -€3 | -6.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €6,912 | €10,932 | +€4,020 | +58.2% |
| Income taxes | 67/77 | €2,806 | €4,412 | +€1,607 | +57.3% |
| Profit (loss) for the period | 9904 | €4,106 | €6,520 | +€2,413 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,106 | €6,520 | +€2,413 | +58.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.