COM:IT: what changed
COM:IT
Largest movements
- Receivables within one year +€62,012
up €62,012 (+43.6%), from €142,149 to €204,161
of which Trade receivables: +€50,210
- Cash -€28,184
down €28,184 (-15.7%), from €179,556 to €151,372
mainly Contributions, distributions and other (-€428,000) and Trade debts (-€124,382)
- Tangible fixed assets -€26,297
down €26,297 (-16.3%), from €160,846 to €134,549
of which Furniture and vehicles: -€35,956
- Stocks and contracts +€7,867
up €7,867 (+43.7%), from €17,998 to €25,866
- Other debts +€363,795
up €363,795 (+6,471%), from €5,622 to €369,417
- Profit (loss) carried forward -€241,790
down €241,790 (-99.9%), from €242,005 to €215
- Trade debts -€124,382
down €124,382 (-71.1%), from €174,861 to €50,479
- Tax, wage and social debts +€20,177
up €20,177 (+26.5%), from €76,100 to €96,277
of which Remuneration and social security: +€11,014
- Gross operating margin +€152,555
up €152,555 (+59.6%), from €255,778 to €408,333
- Staff costs +€74,950
up €74,950 (+169%), from €44,390 to €119,339
- Taxes +€21,254
up €21,254 (+50.8%), from €41,827 to €63,081
- Depreciation +€12,458
up €12,458 (+42.0%), from €29,665 to €42,123
- Financial charges -€6,117
down €6,117 (-97.2%), from €6,295 to €178
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €501,418 | €519,977 | +€18,559 | +3.7% |
| Fixed assets | 21/28 | €160,846 | €134,549 | -€26,297 | -16.3% |
| Tangible fixed assets | 22/27 | €160,846 | €134,549 | -€26,297 | -16.3% |
| Plant, machinery and equipment | 23 | €2,069 | - | -€2,069 | |
| Furniture and vehicles | 24 | €158,778 | €122,821 | -€35,956 | -22.6% |
| Other tangible fixed assets | 26 | - | €11,728 | +€11,728 | |
| Current assets | 29/58 | €340,572 | €385,428 | +€44,856 | +13.2% |
| Stocks and contracts in progress | 3 | €17,998 | €25,866 | +€7,867 | +43.7% |
| Stocks | 30/36 | €17,998 | €25,866 | +€7,867 | +43.7% |
| Amounts receivable within one year | 40/41 | €142,149 | €204,161 | +€62,012 | +43.6% |
| Trade receivables | 40 | €42,032 | €92,242 | +€50,210 | +119% |
| Other amounts receivable | 41 | €100,117 | €111,919 | +€11,802 | +11.8% |
| Cash at bank and in hand | 54/58 | €179,556 | €151,372 | -€28,184 | -15.7% |
| Deferred charges and accrued income | 490/1 | €869 | €4,029 | +€3,160 | +364% |
| Total equity and liabilities | 10/49 | €501,418 | €519,977 | +€18,559 | +3.7% |
| Equity | 10/15 | €244,005 | €2,215 | -€241,790 | -99.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242,005 | €215 | -€241,790 | -99.9% |
| Amounts payable | 17/49 | €257,413 | €517,762 | +€260,349 | +101% |
| Amounts payable within one year | 42/48 | €256,583 | €516,173 | +€259,590 | +101% |
| Trade debts | 44 | €174,861 | €50,479 | -€124,382 | -71.1% |
| Suppliers | 440/4 | €174,861 | €50,479 | -€124,382 | -71.1% |
| Taxes, remuneration and social security | 45 | €76,100 | €96,277 | +€20,177 | +26.5% |
| Taxes | 450/3 | €70,687 | €79,850 | +€9,163 | +13.0% |
| Remuneration and social security | 454/9 | €5,413 | €16,427 | +€11,014 | +203% |
| Other amounts payable | 47/48 | €5,622 | €369,417 | +€363,795 | +6,471% |
| Accrued charges and deferred income | 492/3 | €830 | €1,589 | +€759 | +91.4% |
| Remuneration, social security and pensions | 62 | €44,390 | €119,339 | +€74,950 | +169% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,665 | €42,123 | +€12,458 | +42.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €255,778 | €408,333 | +€152,555 | +59.6% |
| Operating profit (loss) | 9901 | €181,218 | €246,351 | +€65,134 | +35.9% |
| Financial income | 75/76B | €62 | €3,118 | +€3,056 | +4,946% |
| Recurring financial income | 75 | €62 | €3,118 | +€3,056 | +4,946% |
| Financial charges | 65/66B | €6,295 | €178 | -€6,117 | -97.2% |
| Recurring financial charges | 65 | €6,295 | €178 | -€6,117 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | €174,984 | €249,291 | +€74,307 | +42.5% |
| Income taxes | 67/77 | €41,827 | €63,081 | +€21,254 | +50.8% |
| Profit (loss) for the period | 9904 | €133,157 | €186,210 | +€53,053 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €133,157 | €186,210 | +€53,053 | +39.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.