Com & Co: 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.
Com & Co
Largest movements
- Current investments +€135,015
up €135,015 (+90.0%), from €150,000 to €285,015
- Cash -€90,107
down €90,107 (-62.6%), from €143,847 to €53,740
mainly Contributions, distributions and other (-€140,000) and Current investments (-€135,015)
- Receivables within one year +€11,589
up €11,589 (+25.0%), from €46,377 to €57,966
of which Trade receivables: +€13,739
- Profit (loss) carried forward +€40,196
up €40,196 (+33.2%), from €120,922 to €161,118
- Tax, wage and social debts +€11,953
up €11,953 (+20.3%), from €58,956 to €70,910
of which Taxes: +€6,312
- Trade debts +€4,197
up €4,197 (+242.0%), from €1,734 to €5,931
- Gross operating margin +€51,187
up €51,187 (+11.5%), from €445,062 to €496,248
- Staff costs +€13,145
up €13,145 (+5.4%), from €244,351 to €257,497
- Taxes +€9,661
up €9,661 (+18.9%), from €51,140 to €60,801
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 | €342,910 | €399,130 | +€56,220 | +16.4% |
| Current assets | 29/58 | €342,910 | €399,130 | +€56,220 | +16.4% |
| Amounts receivable within one year | 40/41 | €46,377 | €57,966 | +€11,589 | +25.0% |
| Trade receivables | 40 | €44,227 | €57,966 | +€13,739 | +31.1% |
| Other amounts receivable | 41 | €2,150 | €0 | -€2,150 | -100.0% |
| Current investments | 50/53 | €150,000 | €285,015 | +€135,015 | +90.0% |
| Cash at bank and in hand | 54/58 | €143,847 | €53,740 | -€90,107 | -62.6% |
| Deferred charges and accrued income | 490/1 | €2,686 | €2,408 | -€278 | -10.4% |
| Total equity and liabilities | 10/49 | €342,910 | €399,130 | +€56,220 | +16.4% |
| Equity | 10/15 | €141,382 | €181,578 | +€40,196 | +28.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €120,922 | €161,118 | +€40,196 | +33.2% |
| Amounts payable | 17/49 | €201,528 | €217,552 | +€16,024 | +8.0% |
| Amounts payable within one year | 42/48 | €200,690 | €216,840 | +€16,150 | +8.0% |
| Trade debts | 44 | €1,734 | €5,931 | +€4,197 | +242.0% |
| Suppliers | 440/4 | €1,734 | €5,931 | +€4,197 | +242.0% |
| Taxes, remuneration and social security | 45 | €58,956 | €70,910 | +€11,953 | +20.3% |
| Taxes | 450/3 | €23,772 | €30,084 | +€6,312 | +26.6% |
| Remuneration and social security | 454/9 | €35,184 | €40,826 | +€5,642 | +16.0% |
| Other amounts payable | 47/48 | €140,000 | €140,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €838 | €712 | -€126 | -15.1% |
| Remuneration, social security and pensions | 62 | €244,351 | €257,497 | +€13,145 | +5.4% |
| Other operating charges | 640/8 | €387 | €397 | +€10 | +2.6% |
| Gross operating margin | 9900 | €445,062 | €496,248 | +€51,187 | +11.5% |
| Operating profit (loss) | 9901 | €200,324 | €238,355 | +€38,031 | +19.0% |
| Financial income | 75/76B | €2,635 | €2,684 | +€50 | +1.9% |
| Recurring financial income | 75 | €2,635 | €2,684 | +€50 | +1.9% |
| Financial charges | 65/66B | €612 | €42 | -€570 | -93.1% |
| Recurring financial charges | 65 | €612 | €42 | -€570 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €202,347 | €240,998 | +€38,650 | +19.1% |
| Income taxes | 67/77 | €51,140 | €60,801 | +€9,661 | +18.9% |
| Profit (loss) for the period | 9904 | €151,207 | €180,196 | +€28,989 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €151,207 | €180,196 | +€28,989 | +19.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.