Com'ca: 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'ca
Largest movements
- Cash +€6,233
up €6,233 (+123.8%), from €5,034 to €11,267
mainly Net result for the year (+€6,240) and Other debts (+€1,546)
- Reserves +€6,000
up €6,000 (+4.0%), from €148,393 to €154,393
of which Distributable reserves: +€6,000
- Gross operating margin -€7,871
down €7,871 (-45.7%), from €17,230 to €9,359
- Taxes -€2,422
down €2,422 (-43.8%), from €5,526 to €3,103
- Other operating charges -€791
no longer reported in 2025 (was €791)
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 | €180,934 | €187,320 | +€6,386 | +3.5% |
| Current assets | 29/58 | €180,934 | €187,320 | +€6,386 | +3.5% |
| Amounts receivable within one year | 40/41 | €900 | €1,045 | +€145 | +16.1% |
| Other amounts receivable | 41 | €900 | €1,045 | +€145 | +16.1% |
| Current investments | 50/53 | €175,000 | €175,008 | +€8 | 0.0% |
| Cash at bank and in hand | 54/58 | €5,034 | €11,267 | +€6,233 | +123.8% |
| Total equity and liabilities | 10/49 | €180,934 | €187,320 | +€6,386 | +3.5% |
| Equity | 10/15 | €176,984 | €183,224 | +€6,240 | +3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €148,393 | €154,393 | +€6,000 | +4.0% |
| Non-distributable reserves | 130/1 | €1,393 | €1,393 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,393 | €1,393 | = | 0.0% |
| Distributable reserves | 133 | €147,000 | €153,000 | +€6,000 | +4.1% |
| Profit (loss) carried forward | 14 | €22,391 | €22,631 | +€240 | +1.1% |
| Amounts payable | 17/49 | €3,950 | €4,096 | +€146 | +3.7% |
| Amounts payable within one year | 42/48 | €3,950 | €4,096 | +€146 | +3.7% |
| Taxes, remuneration and social security | 45 | €1,400 | - | -€1,400 | |
| Taxes | 450/3 | €1,400 | - | -€1,400 | |
| Other amounts payable | 47/48 | €2,550 | €4,096 | +€1,546 | +60.6% |
| Other operating charges | 640/8 | €791 | - | -€791 | |
| Gross operating margin | 9900 | €17,230 | €9,359 | -€7,871 | -45.7% |
| Operating profit (loss) | 9901 | €16,439 | €9,359 | -€7,080 | -43.1% |
| Financial income | 75/76B | €10 | €32 | +€22 | +222.6% |
| Recurring financial income | 75 | €10 | €32 | +€22 | +222.6% |
| Financial charges | 65/66B | €47 | €48 | +€1 | +2.0% |
| Recurring financial charges | 65 | €47 | €48 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €16,402 | €9,343 | -€7,059 | -43.0% |
| Income taxes | 67/77 | €5,526 | €3,103 | -€2,422 | -43.8% |
| Profit (loss) for the period | 9904 | €10,876 | €6,240 | -€4,636 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,876 | €6,240 | -€4,636 | -42.6% |
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 7 October 2026 via checked.be.