Com-er Management: 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-er Management
Largest movements
- Cash +€168,871
up €168,871 (+34.4%), from €490,721 to €659,592
mainly Net result for the year (+€105,494) and Investment in fixed assets (net) (+€50,000)
- Financial fixed assets -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Receivables within one year +€15,328
up €15,328 (+35.0%), from €43,734 to €59,062
of which Other amounts receivable: +€9,809
- Reserves +€105,455
up €105,455 (+26.8%), from €393,527 to €498,981
of which Distributable reserves: +€105,455
- Tax, wage and social debts +€12,033
up €12,033 (+689.1%), from €1,746 to €13,779
- Other debts +€11,182
up €11,182 (+6.5%), from €172,934 to €184,117
- Gross operating margin +€66,735
up €66,735 (+69.1%), from €96,551 to €163,286
- Taxes +€16,280
up €16,280 (+58.0%), from €28,049 to €44,329
- Financial charges +€5,172
up €5,172 (+80.2%), from €6,449 to €11,621
- Depreciation -€3,344
down €3,344 (-32.2%), from €10,398 to €7,054
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 | €598,577 | €727,296 | +€128,718 | +21.5% |
| Fixed assets | 21/28 | €59,122 | €2,068 | -€57,054 | -96.5% |
| Tangible fixed assets | 22/27 | €9,122 | €2,068 | -€7,054 | -77.3% |
| Furniture and vehicles | 24 | €9,122 | €2,068 | -€7,054 | -77.3% |
| Financial fixed assets | 28 | €50,000 | €0 | -€50,000 | -100.0% |
| Current assets | 29/58 | €539,456 | €725,228 | +€185,772 | +34.4% |
| Amounts receivable within one year | 40/41 | €43,734 | €59,062 | +€15,328 | +35.0% |
| Trade receivables | 40 | €33,772 | €39,291 | +€5,519 | +16.3% |
| Other amounts receivable | 41 | €9,962 | €19,771 | +€9,809 | +98.5% |
| Cash at bank and in hand | 54/58 | €490,721 | €659,592 | +€168,871 | +34.4% |
| Deferred charges and accrued income | 490/1 | €5,000 | €6,573 | +€1,573 | +31.5% |
| Total equity and liabilities | 10/49 | €598,577 | €727,296 | +€128,718 | +21.5% |
| Equity | 10/15 | €423,751 | €529,245 | +€105,494 | +24.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €393,527 | €498,981 | +€105,455 | +26.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €391,667 | €497,121 | +€105,455 | +26.9% |
| Profit (loss) carried forward | 14 | €15,224 | €15,264 | +€39 | +0.3% |
| Amounts payable | 17/49 | €174,826 | €198,050 | +€23,224 | +13.3% |
| Amounts payable within one year | 42/48 | €174,826 | €198,050 | +€23,224 | +13.3% |
| Trade debts | 44 | €146 | €155 | +€9 | +6.5% |
| Suppliers | 440/4 | €146 | €155 | +€9 | +6.5% |
| Taxes, remuneration and social security | 45 | €1,746 | €13,779 | +€12,033 | +689.1% |
| Taxes | 450/3 | €1,746 | €13,779 | +€12,033 | +689.1% |
| Other amounts payable | 47/48 | €172,934 | €184,117 | +€11,182 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,398 | €7,054 | -€3,344 | -32.2% |
| Gross operating margin | 9900 | €96,551 | €163,286 | +€66,735 | +69.1% |
| Operating profit (loss) | 9901 | €86,153 | €156,232 | +€70,078 | +81.3% |
| Financial income | 75/76B | €4,181 | €5,212 | +€1,030 | +24.6% |
| Recurring financial income | 75 | €4,181 | €5,212 | +€1,030 | +24.6% |
| Financial charges | 65/66B | €6,449 | €11,621 | +€5,172 | +80.2% |
| Recurring financial charges | 65 | €6,449 | €11,621 | +€5,172 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | €83,886 | €149,822 | +€65,937 | +78.6% |
| Income taxes | 67/77 | €28,049 | €44,329 | +€16,280 | +58.0% |
| Profit (loss) for the period | 9904 | €55,837 | €105,494 | +€49,657 | +88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,837 | €105,494 | +€49,657 | +88.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.