COM & CIE: 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 & CIE
Largest movements
- Tangible fixed assets -€18,514
down €18,514 (-9.0%), from €206,671 to €188,158
- Receivables within one year +€14,451
up €14,451 (+13.2%), from €109,761 to €124,212
of which Trade receivables: +€9,276
- Cash +€7,383
up €7,383 (+274.7%), from €2,688 to €10,070
mainly Depreciation (+€20,900) and Deferred charges and accrued income (+€4,945)
- Deferred charges and accrued income -€4,945
down €4,945 (-43.8%), from €11,291 to €6,345
- Profit (loss) carried forward -€12,243
down €12,243 (-4.5%), from €275,048 to €262,805
- Trade debts +€4,748
up €4,748 (+134.7%), from €3,524 to €8,272
- Other debts +€4,691
up €4,691 (+117.6%), from €3,990 to €8,681
- Accrued charges and deferred income -€4,667
down €4,667 (-44.4%), from €10,500 to €5,833
- Gross operating margin +€23,978
up €23,978, from -€14,069 to €9,909
- Financial income +€593
up €593 (+114.7%), from €517 to €1,110
- Staff costs +€328
up €328 (+490.4%), from €67 to €394
- Financial charges -€273
down €273 (-49.3%), from €553 to €281
- Depreciation -€264
down €264 (-1.2%), from €21,163 to €20,900
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 | €383,048 | €378,923 | -€4,125 | -1.1% |
| Fixed assets | 21/28 | €209,309 | €188,296 | -€21,013 | -10.0% |
| Tangible fixed assets | 22/27 | €206,671 | €188,158 | -€18,514 | -9.0% |
| Land and buildings | 22 | €103,940 | €100,681 | -€3,259 | -3.1% |
| Plant, machinery and equipment | 23 | €74,318 | €66,466 | -€7,852 | -10.6% |
| Furniture and vehicles | 24 | €28,413 | €21,010 | -€7,403 | -26.1% |
| Financial fixed assets | 28 | €2,637 | €138 | -€2,499 | -94.8% |
| Current assets | 29/58 | €173,740 | €190,628 | +€16,888 | +9.7% |
| Amounts receivable within one year | 40/41 | €109,761 | €124,212 | +€14,451 | +13.2% |
| Trade receivables | 40 | €16,829 | €26,105 | +€9,276 | +55.1% |
| Other amounts receivable | 41 | €92,932 | €98,107 | +€5,175 | +5.6% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,688 | €10,070 | +€7,383 | +274.7% |
| Deferred charges and accrued income | 490/1 | €11,291 | €6,345 | -€4,945 | -43.8% |
| Total equity and liabilities | 10/49 | €383,048 | €378,923 | -€4,125 | -1.1% |
| Equity | 10/15 | €364,478 | €352,235 | -€12,243 | -3.4% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €70,630 | €70,630 | = | 0.0% |
| Non-distributable reserves | 130/1 | €51,880 | €51,880 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,880 | €1,880 | = | 0.0% |
| Own shares acquired | 1312 | €50,000 | €50,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €275,048 | €262,805 | -€12,243 | -4.5% |
| Amounts payable | 17/49 | €18,570 | €26,689 | +€8,118 | +43.7% |
| Amounts payable within one year | 42/48 | €8,070 | €20,855 | +€12,785 | +158.4% |
| Financial debts | 43 | €428 | - | -€428 | |
| Credit institutions | 430/8 | €428 | - | -€428 | |
| Trade debts | 44 | €3,524 | €8,272 | +€4,748 | +134.7% |
| Suppliers | 440/4 | €3,524 | €8,272 | +€4,748 | +134.7% |
| Taxes, remuneration and social security | 45 | €129 | €3,902 | +€3,774 | +2932.0% |
| Taxes | 450/3 | €129 | €3,136 | +€3,007 | +2336.7% |
| Remuneration and social security | 454/9 | - | €766 | +€766 | |
| Other amounts payable | 47/48 | €3,990 | €8,681 | +€4,691 | +117.6% |
| Accrued charges and deferred income | 492/3 | €10,500 | €5,833 | -€4,667 | -44.4% |
| Remuneration, social security and pensions | 62 | €67 | €394 | +€328 | +490.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,163 | €20,900 | -€264 | -1.2% |
| Other operating charges | 640/8 | €1,465 | €1,509 | +€44 | +3.0% |
| Gross operating margin | 9900 | -€14,069 | €9,909 | +€23,978 | |
| Operating profit (loss) | 9901 | -€36,764 | -€12,894 | +€23,870 | +64.9% |
| Financial income | 75/76B | €517 | €1,110 | +€593 | +114.7% |
| Recurring financial income | 75 | €517 | €1,110 | +€593 | +114.7% |
| Financial charges | 65/66B | €553 | €281 | -€273 | -49.3% |
| Recurring financial charges | 65 | €553 | €281 | -€273 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,800 | -€12,064 | +€24,736 | +67.2% |
| Income taxes | 67/77 | €165 | €179 | +€14 | +8.7% |
| Profit (loss) for the period | 9904 | -€36,965 | -€12,243 | +€24,721 | +66.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,965 | -€12,243 | +€24,721 | +66.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.