COM&LEX EXPERTISES: 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&LEX EXPERTISES
Largest movements
- Receivables within one year +€20,978
up €20,978 (+171.9%), from €12,202 to €33,179
of which Trade receivables: +€20,192
- Cash +€14,670
up €14,670 (+159.3%), from €9,207 to €23,877
mainly Other debts (+€27,243) and Net result for the year (+€22,353)
- Other debts +€27,243
up €27,243 (+2271.0%), from €1,200 to €28,443
- Trade debts +€13,275
up €13,275 (+1915.6%), from €693 to €13,968
- Reserves -€10,099
down €10,099 (-64.4%), from €15,681 to €5,582
- Tax, wage and social debts +€5,228
up €5,228 (+626.4%), from €835 to €6,063
- Gross operating margin +€25,714
up €25,714 (+532.8%), from €4,826 to €30,540
- Taxes +€6,871
up €6,871 (+1070.5%), from €642 to €7,512
- Other operating charges -€2,344
down €2,344 (-85.4%), from €2,744 to €400
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 | €21,408 | €57,056 | +€35,648 | +166.5% |
| Current assets | 29/58 | €21,408 | €57,056 | +€35,648 | +166.5% |
| Amounts receivable within one year | 40/41 | €12,202 | €33,179 | +€20,978 | +171.9% |
| Trade receivables | 40 | €10,488 | €30,680 | +€20,192 | +192.5% |
| Other amounts receivable | 41 | €1,713 | €2,499 | +€785 | +45.8% |
| Cash at bank and in hand | 54/58 | €9,207 | €23,877 | +€14,670 | +159.3% |
| Total equity and liabilities | 10/49 | €21,408 | €57,056 | +€35,648 | +166.5% |
| Equity | 10/15 | €18,681 | €8,582 | -€10,099 | -54.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,681 | €5,582 | -€10,099 | -64.4% |
| Distributable reserves | 133 | €15,681 | €5,582 | -€10,099 | -64.4% |
| Amounts payable | 17/49 | €2,727 | €48,474 | +€45,747 | +1677.4% |
| Amounts payable within one year | 42/48 | €2,727 | €48,474 | +€45,747 | +1677.4% |
| Trade debts | 44 | €693 | €13,968 | +€13,275 | +1915.6% |
| Suppliers | 440/4 | €693 | €13,968 | +€13,275 | +1915.6% |
| Taxes, remuneration and social security | 45 | €835 | €6,063 | +€5,228 | +626.4% |
| Taxes | 450/3 | €835 | €6,063 | +€5,228 | +626.4% |
| Other amounts payable | 47/48 | €1,200 | €28,443 | +€27,243 | +2271.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €230 | +€230 | |
| Other operating charges | 640/8 | €2,744 | €400 | -€2,344 | -85.4% |
| Gross operating margin | 9900 | €4,826 | €30,540 | +€25,714 | +532.8% |
| Operating profit (loss) | 9901 | €2,082 | €29,911 | +€27,828 | +1336.4% |
| Financial income | 75/76B | €123 | €41 | -€82 | -66.8% |
| Recurring financial income | 75 | €123 | €41 | -€82 | -66.8% |
| Financial charges | 65/66B | €153 | €86 | -€67 | -43.7% |
| Recurring financial charges | 65 | €153 | €86 | -€67 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €2,053 | €29,866 | +€27,813 | +1354.7% |
| Income taxes | 67/77 | €642 | €7,512 | +€6,871 | +1070.5% |
| Profit (loss) for the period | 9904 | €1,411 | €22,353 | +€20,942 | +1483.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,411 | €22,353 | +€20,942 | +1483.9% |
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 4 October 2026 via checked.be.