COM-FORT: 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-FORT
Largest movements
- Receivables within one year +€6,681
up €6,681 (+7.1%), from €93,895 to €100,575
of which Trade receivables: +€15,870
- Trade debts +€9,790
up €9,790 (+2,501%), from €391 to €10,181
- Tax, wage and social debts -€8,084
down €8,084 (-23.0%), from €35,108 to €27,024
- Profit (loss) carried forward +€4,072
up €4,072 (+93.0%), from €4,378 to €8,451
- Gross operating margin +€3,533
up €3,533 (+50.6%), from €6,988 to €10,521
- Other operating charges +€1,504
up €1,504 (+99.9%), from €1,505 to €3,008
- Financial charges +€1,398
up €1,398 (+115%), from €1,220 to €2,617
- Financial income -€583
down €583 (-12.0%), from €4,860 to €4,277
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.
Derived cash bridge
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 | €103,241 | €108,543 | +€5,301 | +5.1% |
| Fixed assets | 21/28 | €6,919 | €5,928 | -€991 | -14.3% |
| Intangible fixed assets | 21 | €531 | €33 | -€498 | -93.7% |
| Tangible fixed assets | 22/27 | €688 | €195 | -€493 | -71.7% |
| Plant, machinery and equipment | 23 | €688 | - | -€688 | |
| Furniture and vehicles | 24 | - | €195 | +€195 | |
| Financial fixed assets | 28 | €5,700 | €5,700 | = | 0.0% |
| Current assets | 29/58 | €96,322 | €102,615 | +€6,292 | +6.5% |
| Stocks and contracts in progress | 3 | €693 | €1,156 | +€462 | +66.7% |
| Stocks | 30/36 | €693 | €1,156 | +€462 | +66.7% |
| Amounts receivable within one year | 40/41 | €93,895 | €100,575 | +€6,681 | +7.1% |
| Trade receivables | 40 | €19,300 | €35,170 | +€15,870 | +82.2% |
| Other amounts receivable | 41 | €74,595 | €65,405 | -€9,190 | -12.3% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €1,735 | €884 | -€851 | -49.0% |
| Total equity and liabilities | 10/49 | €103,241 | €108,543 | +€5,301 | +5.1% |
| Equity | 10/15 | €65,138 | €69,211 | +€4,072 | +6.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €46,500 | €46,500 | = | 0.0% |
| Distributable reserves | 133 | €46,500 | €46,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,378 | €8,451 | +€4,072 | +93.0% |
| Amounts payable | 17/49 | €38,103 | €39,332 | +€1,229 | +3.2% |
| Amounts payable within one year | 42/48 | €37,103 | €38,332 | +€1,229 | +3.3% |
| Financial debts | 43 | €1,604 | €1,127 | -€477 | -29.7% |
| Credit institutions | 430/8 | €1,604 | €1,127 | -€477 | -29.7% |
| Trade debts | 44 | €391 | €10,181 | +€9,790 | +2,501% |
| Suppliers | 440/4 | €391 | €10,181 | +€9,790 | +2,501% |
| Taxes, remuneration and social security | 45 | €35,108 | €27,024 | -€8,084 | -23.0% |
| Taxes | 450/3 | €35,108 | €27,024 | -€8,084 | -23.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €991 | €991 | = | 0.0% |
| Other operating charges | 640/8 | €1,505 | €3,008 | +€1,504 | +99.9% |
| Gross operating margin | 9900 | €6,988 | €10,521 | +€3,533 | +50.6% |
| Operating profit (loss) | 9901 | €4,492 | €6,522 | +€2,029 | +45.2% |
| Financial income | 75/76B | €4,860 | €4,277 | -€583 | -12.0% |
| Recurring financial income | 75 | €4,860 | €4,277 | -€583 | -12.0% |
| Financial charges | 65/66B | €1,220 | €2,617 | +€1,398 | +115% |
| Recurring financial charges | 65 | €1,220 | €2,617 | +€1,398 | +115% |
| Profit (loss) for the period before taxes | 9903 | €8,132 | €8,181 | +€49 | +0.6% |
| Income taxes | 67/77 | €4,074 | €4,109 | +€36 | +0.9% |
| Profit (loss) for the period | 9904 | €4,059 | €4,072 | +€13 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,059 | €4,072 | +€13 | +0.3% |
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 17 October 2026 via checked.be.