COM Engineering Services: 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 Engineering Services
Largest movements
- Receivables within one year +€84,443
up €84,443 (+447.1%), from €18,887 to €103,330
of which Trade receivables: +€88,939
- Financial fixed assets +€26,162
up €26,162 (+60.2%), from €43,453 to €69,616
- Cash +€9,004
up €9,004 (+30.4%), from €29,655 to €38,659
mainly Net result for the year (+€115,794) and Trade debts (+€66,178)
- Tangible fixed assets +€6,724
up €6,724 (+150.6%), from €4,465 to €11,189
of which Furniture and vehicles: +€6,325
- Deferred charges and accrued income +€2,722
up €2,722 (+125.8%), from €2,163 to €4,884
- Reserves +€66,741
up €66,741 (+139.0%), from €48,000 to €114,741
- Trade debts +€66,178
up €66,178 (+4720.5%), from €1,402 to €67,580
- Tax, wage and social debts -€5,089
down €5,089 (-17.9%), from €28,502 to €23,414
- Gross operating margin +€94,866
up €94,866 (+146.4%), from €64,820 to €159,685
- Taxes +€23,188
up €23,188 (+152.3%), from €15,225 to €38,414
- Other operating charges +€2,185
up €2,185 (+857.6%), from €255 to €2,440
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 | €98,623 | €227,678 | +€129,055 | +130.9% |
| Fixed assets | 21/28 | €47,919 | €80,805 | +€32,886 | +68.6% |
| Tangible fixed assets | 22/27 | €4,465 | €11,189 | +€6,724 | +150.6% |
| Plant, machinery and equipment | 23 | €558 | €501 | -€56 | -10.1% |
| Furniture and vehicles | 24 | €3,908 | €10,232 | +€6,325 | +161.9% |
| Other tangible fixed assets | 26 | - | €456 | +€456 | |
| Financial fixed assets | 28 | €43,453 | €69,616 | +€26,162 | +60.2% |
| Current assets | 29/58 | €50,704 | €146,873 | +€96,169 | +189.7% |
| Amounts receivable within one year | 40/41 | €18,887 | €103,330 | +€84,443 | +447.1% |
| Trade receivables | 40 | €13,522 | €102,461 | +€88,939 | +657.8% |
| Other amounts receivable | 41 | €5,365 | €869 | -€4,496 | -83.8% |
| Cash at bank and in hand | 54/58 | €29,655 | €38,659 | +€9,004 | +30.4% |
| Deferred charges and accrued income | 490/1 | €2,163 | €4,884 | +€2,722 | +125.8% |
| Total equity and liabilities | 10/49 | €98,623 | €227,678 | +€129,055 | +130.9% |
| Equity | 10/15 | €68,719 | €136,254 | +€67,535 | +98.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €48,000 | €114,741 | +€66,741 | +139.0% |
| Distributable reserves | 133 | €48,000 | €114,741 | +€66,741 | +139.0% |
| Profit (loss) carried forward | 14 | €259 | €1,052 | +€794 | +306.7% |
| Amounts payable | 17/49 | €29,904 | €91,424 | +€61,520 | +205.7% |
| Amounts payable within one year | 42/48 | €29,904 | €91,424 | +€61,520 | +205.7% |
| Financial debts | 43 | - | €431 | +€431 | |
| Credit institutions | 430/8 | - | €431 | +€431 | |
| Trade debts | 44 | €1,402 | €67,580 | +€66,178 | +4720.5% |
| Suppliers | 440/4 | €1,402 | €67,580 | +€66,178 | +4720.5% |
| Taxes, remuneration and social security | 45 | €28,502 | €23,414 | -€5,089 | -17.9% |
| Taxes | 450/3 | €28,502 | €23,414 | -€5,089 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,765 | €4,173 | +€408 | +10.8% |
| Other operating charges | 640/8 | €255 | €2,440 | +€2,185 | +857.6% |
| Non-recurring operating charges | 66A | - | €2,082 | +€2,082 | |
| Gross operating margin | 9900 | €64,820 | €159,685 | +€94,866 | +146.4% |
| Operating profit (loss) | 9901 | €60,800 | €150,991 | +€90,191 | +148.3% |
| Financial income | 75/76B | €2,163 | €3,471 | +€1,308 | +60.5% |
| Recurring financial income | 75 | €2,163 | €3,471 | +€1,308 | +60.5% |
| Financial charges | 65/66B | €182 | €255 | +€73 | +40.0% |
| Recurring financial charges | 65 | €182 | €255 | +€73 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | €62,780 | €154,207 | +€91,427 | +145.6% |
| Income taxes | 67/77 | €15,225 | €38,414 | +€23,188 | +152.3% |
| Profit (loss) for the period | 9904 | €47,555 | €115,794 | +€68,239 | +143.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,555 | €115,794 | +€68,239 | +143.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.