COM'EVOLVE: 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'EVOLVE
Largest movements
- Cash -€19,250
down €19,250 (-52.4%), from €36,712 to €17,462
mainly Tax, wage and social debts (-€14,018) and Debts after one year (-€7,758)
- Receivables within one year -€4,643
down €4,643 (-15.6%), from €29,793 to €25,150
of which Trade receivables: -€5,419
- Tangible fixed assets -€3,807
down €3,807 (-18.7%), from €20,336 to €16,530
of which Furniture and vehicles: -€4,512
- Deferred charges and accrued income -€1,301
no longer reported in 2025 (was €1,301)
- Tax, wage and social debts -€14,018
down €14,018 (-72.6%), from €19,320 to €5,302
- Debts after one year -€7,758
no longer reported in 2025 (was €7,758)
- Profit (loss) carried forward -€7,191
down €7,191 (-17.0%), from €42,282 to €35,090
- Current portion of long-term debt +€1,031
up €1,031 (+13.9%), from €7,391 to €8,422
- Other operating charges +€5,503
up €5,503 (+1516.7%), from €363 to €5,866
- Gross operating margin -€2,065
down €2,065 (-21.0%), from €9,850 to €7,785
- Staff costs -€1,760
no longer reported in 2025 (was €1,760)
- Depreciation -€1,081
down €1,081 (-11.7%), from €9,220 to €8,139
- Taxes -€607
down €607 (-54.5%), from €1,114 to €506
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 | €88,143 | €59,142 | -€29,000 | -32.9% |
| Fixed assets | 21/28 | €20,336 | €16,530 | -€3,807 | -18.7% |
| Tangible fixed assets | 22/27 | €20,336 | €16,530 | -€3,807 | -18.7% |
| Plant, machinery and equipment | 23 | - | €706 | +€706 | |
| Furniture and vehicles | 24 | €20,336 | €15,824 | -€4,512 | -22.2% |
| Current assets | 29/58 | €67,807 | €42,613 | -€25,194 | -37.2% |
| Amounts receivable within one year | 40/41 | €29,793 | €25,150 | -€4,643 | -15.6% |
| Trade receivables | 40 | €26,793 | €21,374 | -€5,419 | -20.2% |
| Other amounts receivable | 41 | €3,000 | €3,776 | +€776 | +25.9% |
| Cash at bank and in hand | 54/58 | €36,712 | €17,462 | -€19,250 | -52.4% |
| Deferred charges and accrued income | 490/1 | €1,301 | - | -€1,301 | |
| Total equity and liabilities | 10/49 | €88,143 | €59,142 | -€29,000 | -32.9% |
| Equity | 10/15 | €47,282 | €40,090 | -€7,191 | -15.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,282 | €35,090 | -€7,191 | -17.0% |
| Amounts payable | 17/49 | €40,861 | €19,052 | -€21,809 | -53.4% |
| Amounts payable after more than one year | 17 | €7,758 | - | -€7,758 | |
| Financial debts | 170/4 | €7,758 | - | -€7,758 | |
| Amounts payable within one year | 42/48 | €33,103 | €19,052 | -€14,051 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | €7,391 | €8,422 | +€1,031 | +13.9% |
| Financial debts | 43 | €667 | - | -€667 | |
| Credit institutions | 430/8 | €667 | - | -€667 | |
| Trade debts | 44 | €1,512 | €1,195 | -€317 | -21.0% |
| Suppliers | 440/4 | €1,512 | €1,195 | -€317 | -21.0% |
| Taxes, remuneration and social security | 45 | €19,320 | €5,302 | -€14,018 | -72.6% |
| Taxes | 450/3 | €19,320 | €5,302 | -€14,018 | -72.6% |
| Other amounts payable | 47/48 | €4,213 | €4,133 | -€80 | -1.9% |
| Remuneration, social security and pensions | 62 | €1,760 | - | -€1,760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,220 | €8,139 | -€1,081 | -11.7% |
| Other operating charges | 640/8 | €363 | €5,866 | +€5,503 | +1516.7% |
| Gross operating margin | 9900 | €9,850 | €7,785 | -€2,065 | -21.0% |
| Operating profit (loss) | 9901 | -€1,493 | -€6,219 | -€4,727 | -316.7% |
| Financial income | 75/76B | €522 | €187 | -€335 | -64.2% |
| Recurring financial income | 75 | €522 | €187 | -€335 | -64.2% |
| Financial charges | 65/66B | €1,160 | €653 | -€508 | -43.8% |
| Recurring financial charges | 65 | €1,160 | €653 | -€508 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,130 | -€6,685 | -€4,555 | -213.8% |
| Income taxes | 67/77 | €1,114 | €506 | -€607 | -54.5% |
| Profit (loss) for the period | 9904 | -€3,244 | -€7,191 | -€3,947 | -121.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,244 | -€7,191 | -€3,947 | -121.7% |
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 11 October 2026 via checked.be.