Com.Fi.Able: 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.Fi.Able
Largest movements
- Current investments +€22,500
new in 2025: €22,500
- Receivables within one year -€9,155
down €9,155 (-82.7%), from €11,069 to €1,914
of which Trade receivables: -€6,897
- Cash +€3,068
up €3,068 (+12.4%), from €24,791 to €27,859
mainly Net result for the year (+€17,582) and Receivables within one year (+€9,155)
- Tangible fixed assets -€2,735
down €2,735 (-2.1%), from €131,447 to €128,712
of which Land and buildings: -€3,627
- Reserves +€16,911
up €16,911 (+68.7%), from €24,600 to €41,511
- Tax, wage and social debts +€6,378
up €6,378 (+467.8%), from €1,363 to €7,741
- Debts after one year -€6,063
down €6,063 (-5.8%), from €103,856 to €97,793
- Other debts -€5,115
down €5,115 (-24.2%), from €21,139 to €16,024
- Depreciation -€21,600
down €21,600 (-83.2%), from €25,960 to €4,360
- Gross operating margin +€8,405
up €8,405 (+28.5%), from €29,515 to €37,920
- Taxes +€6,529
up €6,529 (+4745.2%), from €138 to €6,667
- Other operating charges +€2,465
up €2,465 (+215.2%), from €1,145 to €3,610
- Financial charges +€642
up €642 (+12.7%), from €5,066 to €5,708
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 | €168,933 | €183,659 | +€14,726 | +8.7% |
| Fixed assets | 21/28 | €131,447 | €128,712 | -€2,735 | -2.1% |
| Tangible fixed assets | 22/27 | €131,447 | €128,712 | -€2,735 | -2.1% |
| Land and buildings | 22 | €130,635 | €127,008 | -€3,627 | -2.8% |
| Plant, machinery and equipment | 23 | - | €1,522 | +€1,522 | |
| Furniture and vehicles | 24 | €812 | €183 | -€629 | -77.5% |
| Current assets | 29/58 | €37,486 | €54,947 | +€17,461 | +46.6% |
| Amounts receivable within one year | 40/41 | €11,069 | €1,914 | -€9,155 | -82.7% |
| Trade receivables | 40 | €6,897 | - | -€6,897 | |
| Other amounts receivable | 41 | €4,172 | €1,914 | -€2,258 | -54.1% |
| Current investments | 50/53 | - | €22,500 | +€22,500 | |
| Cash at bank and in hand | 54/58 | €24,791 | €27,859 | +€3,068 | +12.4% |
| Deferred charges and accrued income | 490/1 | €1,626 | €2,674 | +€1,048 | +64.5% |
| Total equity and liabilities | 10/49 | €168,933 | €183,659 | +€14,726 | +8.7% |
| Equity | 10/15 | €31,429 | €49,011 | +€17,582 | +55.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €24,600 | €41,511 | +€16,911 | +68.7% |
| Distributable reserves | 133 | €24,600 | €41,511 | +€16,911 | +68.7% |
| Profit (loss) carried forward | 14 | -€671 | - | +€671 | |
| Amounts payable | 17/49 | €137,504 | €134,648 | -€2,856 | -2.1% |
| Amounts payable after more than one year | 17 | €103,856 | €97,793 | -€6,063 | -5.8% |
| Financial debts | 170/4 | €103,856 | €97,793 | -€6,063 | -5.8% |
| Amounts payable within one year | 42/48 | €32,085 | €35,551 | +€3,466 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €5,839 | €6,623 | +€784 | +13.4% |
| Financial debts | 43 | - | €108 | +€108 | |
| Credit institutions | 430/8 | - | €108 | +€108 | |
| Trade debts | 44 | €3,743 | €5,054 | +€1,311 | +35.0% |
| Suppliers | 440/4 | €3,743 | €5,054 | +€1,311 | +35.0% |
| Taxes, remuneration and social security | 45 | €1,363 | €7,741 | +€6,378 | +467.8% |
| Taxes | 450/3 | €1,363 | €7,741 | +€6,378 | +467.8% |
| Other amounts payable | 47/48 | €21,139 | €16,024 | -€5,115 | -24.2% |
| Accrued charges and deferred income | 492/3 | €1,564 | €1,304 | -€259 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,960 | €4,360 | -€21,600 | -83.2% |
| Other operating charges | 640/8 | €1,145 | €3,610 | +€2,465 | +215.2% |
| Gross operating margin | 9900 | €29,515 | €37,920 | +€8,405 | +28.5% |
| Operating profit (loss) | 9901 | €2,409 | €29,949 | +€27,540 | +1143.1% |
| Financial income | 75/76B | €32 | €8 | -€24 | -76.0% |
| Recurring financial income | 75 | €32 | €8 | -€24 | -76.0% |
| Financial charges | 65/66B | €5,066 | €5,708 | +€642 | +12.7% |
| Recurring financial charges | 65 | €5,066 | €5,708 | +€642 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,625 | €24,249 | +€26,874 | |
| Income taxes | 67/77 | €138 | €6,667 | +€6,529 | +4745.2% |
| Profit (loss) for the period | 9904 | -€2,763 | €17,582 | +€20,345 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,763 | €17,582 | +€20,345 |
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 7 October 2026 via checked.be.