COM-ING SERVICES: 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-ING SERVICES
Largest movements
- Tangible fixed assets -€11,994
down €11,994 (-26.4%), from €45,447 to €33,453
of which Furniture and vehicles: -€11,889
- Receivables within one year +€7,791
up €7,791 (+68.2%), from €11,428 to €19,219
- Cash +€5,326
up €5,326 (+15.6%), from €34,232 to €39,558
mainly Depreciation (+€11,994) and Tax, wage and social debts (+€6,074)
- Debts after one year -€9,206
down €9,206 (-34.5%), from €26,674 to €17,468
- Tax, wage and social debts +€6,074
up €6,074 (+89.6%), from €6,778 to €12,852
of which Taxes: +€8,924
- Reserves +€4,445
up €4,445 (+230.6%), from €1,927 to €6,372
of which Distributable reserves: +€4,445
- Current portion of long-term debt +€1,078
up €1,078 (+14.5%), from €7,436 to €8,515
- Trade debts -€979
down €979 (-43.4%), from €2,253 to €1,275
- Gross operating margin +€20,913
up €20,913 (+6323.8%), from €331 to €21,244
- Taxes +€1,582
up €1,582 (+855.9%), from €185 to €1,767
- Other operating charges +€1,132
up €1,132 (+144.2%), from €785 to €1,917
- Depreciation -€615
down €615 (-4.9%), from €12,610 to €11,994
- Financial charges -€373
down €373 (-19.1%), from €1,952 to €1,579
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 | €91,339 | €92,462 | +€1,123 | +1.2% |
| Fixed assets | 21/28 | €45,679 | €33,685 | -€11,994 | -26.3% |
| Tangible fixed assets | 22/27 | €45,447 | €33,453 | -€11,994 | -26.4% |
| Plant, machinery and equipment | 23 | €211 | €105 | -€105 | -50.0% |
| Furniture and vehicles | 24 | €45,237 | €33,348 | -€11,889 | -26.3% |
| Financial fixed assets | 28 | €231 | €231 | = | 0.0% |
| Current assets | 29/58 | €45,660 | €58,778 | +€13,117 | +28.7% |
| Amounts receivable within one year | 40/41 | €11,428 | €19,219 | +€7,791 | +68.2% |
| Trade receivables | 40 | €11,428 | €19,219 | +€7,791 | +68.2% |
| Cash at bank and in hand | 54/58 | €34,232 | €39,558 | +€5,326 | +15.6% |
| Total equity and liabilities | 10/49 | €91,339 | €92,462 | +€1,123 | +1.2% |
| Equity | 10/15 | €46,303 | €50,304 | +€4,000 | +8.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,927 | €6,372 | +€4,445 | +230.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €72 | €4,517 | +€4,445 | +6150.3% |
| Profit (loss) carried forward | 14 | €25,826 | €25,382 | -€444 | -1.7% |
| Amounts payable | 17/49 | €45,036 | €42,159 | -€2,877 | -6.4% |
| Amounts payable after more than one year | 17 | €26,674 | €17,468 | -€9,206 | -34.5% |
| Financial debts | 170/4 | €26,674 | €17,468 | -€9,206 | -34.5% |
| Amounts payable within one year | 42/48 | €18,362 | €24,691 | +€6,329 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €7,436 | €8,515 | +€1,078 | +14.5% |
| Trade debts | 44 | €2,253 | €1,275 | -€979 | -43.4% |
| Suppliers | 440/4 | €2,253 | €1,275 | -€979 | -43.4% |
| Taxes, remuneration and social security | 45 | €6,778 | €12,852 | +€6,074 | +89.6% |
| Taxes | 450/3 | €3,928 | €12,852 | +€8,924 | +227.2% |
| Remuneration and social security | 454/9 | €2,850 | - | -€2,850 | |
| Other amounts payable | 47/48 | €1,894 | €2,050 | +€156 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,610 | €11,994 | -€615 | -4.9% |
| Other operating charges | 640/8 | €785 | €1,917 | +€1,132 | +144.2% |
| Gross operating margin | 9900 | €331 | €21,244 | +€20,913 | +6323.8% |
| Operating profit (loss) | 9901 | -€13,064 | €7,333 | +€20,397 | |
| Financial income | 75/76B | €19 | €13 | -€6 | -30.6% |
| Recurring financial income | 75 | €19 | €13 | -€6 | -30.6% |
| Financial charges | 65/66B | €1,952 | €1,579 | -€373 | -19.1% |
| Recurring financial charges | 65 | €1,952 | €1,579 | -€373 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,997 | €5,767 | +€20,764 | |
| Income taxes | 67/77 | €185 | €1,767 | +€1,582 | +855.9% |
| Profit (loss) for the period | 9904 | -€15,182 | €4,000 | +€19,182 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,182 | €4,000 | +€19,182 |
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 5 October 2026 via checked.be.