COM Consultants: 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 Consultants
Largest movements
- Receivables within one year +€216,978
up €216,978 (+955.3%), from €22,713 to €239,691
of which Other amounts receivable: +€179,882
- Cash -€57,320
down €57,320 (-59.7%), from €96,029 to €38,709
mainly Receivables within one year (-€216,978) and Investment in fixed assets (net) (-€2,890)
- Current investments -€25,848
down €25,848 (-37.5%), from €69,015 to €43,167
- Deferred charges and accrued income -€7,740
down €7,740 (-33.7%), from €22,941 to €15,201
- Profit (loss) carried forward +€100,828
up €100,828 (+61.6%), from €163,692 to €264,520
- Tax, wage and social debts +€29,130
up €29,130 (+69.6%), from €41,850 to €70,981
- Gross operating margin +€7,207
up €7,207 (+6.0%), from €120,822 to €128,028
- Financial income +€3,907
up €3,907 (+201.7%), from €1,937 to €5,845
- Taxes +€2,843
up €2,843 (+11.1%), from €25,597 to €28,440
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 | €214,103 | €342,020 | +€127,917 | +59.7% |
| Fixed assets | 21/28 | €3,405 | €5,251 | +€1,846 | +54.2% |
| Tangible fixed assets | 22/27 | €3,405 | €5,251 | +€1,846 | +54.2% |
| Plant, machinery and equipment | 23 | €1,165 | €811 | -€354 | -30.4% |
| Furniture and vehicles | 24 | €2,241 | €4,441 | +€2,200 | +98.2% |
| Current assets | 29/58 | €210,698 | €336,769 | +€126,071 | +59.8% |
| Amounts receivable within one year | 40/41 | €22,713 | €239,691 | +€216,978 | +955.3% |
| Trade receivables | 40 | €22,713 | €59,808 | +€37,096 | +163.3% |
| Other amounts receivable | 41 | - | €179,882 | +€179,882 | |
| Current investments | 50/53 | €69,015 | €43,167 | -€25,848 | -37.5% |
| Cash at bank and in hand | 54/58 | €96,029 | €38,709 | -€57,320 | -59.7% |
| Deferred charges and accrued income | 490/1 | €22,941 | €15,201 | -€7,740 | -33.7% |
| Total equity and liabilities | 10/49 | €214,103 | €342,020 | +€127,917 | +59.7% |
| Equity | 10/15 | €167,692 | €268,520 | +€100,828 | +60.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,692 | €264,520 | +€100,828 | +61.6% |
| Amounts payable | 17/49 | €46,411 | €73,500 | +€27,088 | +58.4% |
| Amounts payable within one year | 42/48 | €46,370 | €73,383 | +€27,012 | +58.3% |
| Trade debts | 44 | €3,366 | €2,402 | -€964 | -28.6% |
| Suppliers | 440/4 | €3,366 | €2,402 | -€964 | -28.6% |
| Taxes, remuneration and social security | 45 | €41,850 | €70,981 | +€29,130 | +69.6% |
| Taxes | 450/3 | €41,850 | €70,981 | +€29,130 | +69.6% |
| Other amounts payable | 47/48 | €1,154 | €0 | -€1,154 | -100.0% |
| Accrued charges and deferred income | 492/3 | €41 | €117 | +€76 | +185.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €942 | €1,044 | +€101 | +10.8% |
| Other operating charges | 640/8 | €1,084 | €1,116 | +€32 | +3.0% |
| Gross operating margin | 9900 | €120,822 | €128,028 | +€7,207 | +6.0% |
| Operating profit (loss) | 9901 | €118,795 | €125,868 | +€7,073 | +6.0% |
| Financial income | 75/76B | €1,937 | €5,845 | +€3,907 | +201.7% |
| Recurring financial income | 75 | €1,937 | €5,845 | +€3,907 | +201.7% |
| Financial charges | 65/66B | €2,726 | €2,445 | -€281 | -10.3% |
| Recurring financial charges | 65 | €2,726 | €2,445 | -€281 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €118,007 | €129,268 | +€11,262 | +9.5% |
| Income taxes | 67/77 | €25,597 | €28,440 | +€2,843 | +11.1% |
| Profit (loss) for the period | 9904 | €92,410 | €100,828 | +€8,419 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €92,410 | €100,828 | +€8,419 | +9.1% |
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 2 October 2026 via checked.be.