COM&SENS: 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&SENS
Largest movements
- Intangible fixed assets +€219,114
up €219,114 (+33.8%), from €648,787 to €867,901
- Receivables within one year +€72,995
up €72,995 (+34.5%), from €211,733 to €284,727
of which Trade receivables: +€83,118
- Reserves +€413,976
up €413,976 (+154.0%), from €268,777 to €682,753
of which Distributable reserves: +€413,976
- Profit (loss) carried forward -€246,329
down €246,329 (-100.0%), from €246,329 to €0
- Trade debts +€31,928
up €31,928 (+21.8%), from €146,604 to €178,532
- Accrued charges and deferred income +€26,231
up €26,231 (+565.9%), from €4,635 to €30,866
- Short-term financial debts +€18,519
up €18,519 (+17.4%), from €106,518 to €125,037
of which Credit institutions: +€19,102
- Gross operating margin +€255,563
up €255,563 (+56.4%), from €452,945 to €708,508
- Depreciation +€72,552
up €72,552 (+41.2%), from €176,084 to €248,637
- Staff costs +€23,004
up €23,004 (+9.1%), from €253,683 to €276,686
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 | €925,415 | €1,203,061 | +€277,646 | +30.0% |
| Fixed assets | 21/28 | €692,310 | €900,044 | +€207,735 | +30.0% |
| Intangible fixed assets | 21 | €648,787 | €867,901 | +€219,114 | +33.8% |
| Tangible fixed assets | 22/27 | €36,823 | €25,444 | -€11,379 | -30.9% |
| Plant, machinery and equipment | 23 | €5,827 | €0 | -€5,827 | -100.0% |
| Furniture and vehicles | 24 | €21,910 | €19,602 | -€2,307 | -10.5% |
| Other tangible fixed assets | 26 | €9,087 | €5,841 | -€3,245 | -35.7% |
| Financial fixed assets | 28 | €6,700 | €6,700 | = | 0.0% |
| Current assets | 29/58 | €233,106 | €303,016 | +€69,911 | +30.0% |
| Stocks and contracts in progress | 3 | €19,315 | €12,831 | -€6,484 | -33.6% |
| Stocks | 30/36 | €19,315 | €12,831 | -€6,484 | -33.6% |
| Amounts receivable within one year | 40/41 | €211,733 | €284,727 | +€72,995 | +34.5% |
| Trade receivables | 40 | €195,613 | €278,731 | +€83,118 | +42.5% |
| Other amounts receivable | 41 | €16,120 | €5,996 | -€10,124 | -62.8% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €2,058 | €5,458 | +€3,400 | +165.2% |
| Total equity and liabilities | 10/49 | €925,415 | €1,203,061 | +€277,646 | +30.0% |
| Equity | 10/15 | €533,657 | €701,303 | +€167,646 | +31.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €268,777 | €682,753 | +€413,976 | +154.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €268,777 | €682,753 | +€413,976 | +154.0% |
| Profit (loss) carried forward | 14 | €246,329 | €0 | -€246,329 | -100.0% |
| Amounts payable | 17/49 | €391,759 | €501,758 | +€109,999 | +28.1% |
| Amounts payable after more than one year | 17 | €72,404 | €80,015 | +€7,611 | +10.5% |
| Financial debts | 170/4 | €72,404 | €80,015 | +€7,611 | +10.5% |
| Amounts payable within one year | 42/48 | €314,719 | €390,877 | +€76,158 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €9,352 | €26,240 | +€16,888 | +180.6% |
| Financial debts | 43 | €106,518 | €125,037 | +€18,519 | +17.4% |
| Credit institutions | 430/8 | €105,935 | €125,037 | +€19,102 | +18.0% |
| Other loans | 439 | €583 | €0 | -€583 | -100.0% |
| Trade debts | 44 | €146,604 | €178,532 | +€31,928 | +21.8% |
| Suppliers | 440/4 | €146,604 | €178,532 | +€31,928 | +21.8% |
| Taxes, remuneration and social security | 45 | €38,931 | €47,620 | +€8,689 | +22.3% |
| Taxes | 450/3 | €3,050 | €10,418 | +€7,368 | +241.6% |
| Remuneration and social security | 454/9 | €35,881 | €37,201 | +€1,320 | +3.7% |
| Other amounts payable | 47/48 | €13,314 | €13,448 | +€134 | +1.0% |
| Accrued charges and deferred income | 492/3 | €4,635 | €30,866 | +€26,231 | +565.9% |
| Remuneration, social security and pensions | 62 | €253,683 | €276,686 | +€23,004 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,084 | €248,637 | +€72,552 | +41.2% |
| Other operating charges | 640/8 | €5,684 | €3,591 | -€2,093 | -36.8% |
| Non-recurring operating charges | 66A | €2,809 | €0 | -€2,809 | -100.0% |
| Gross operating margin | 9900 | €452,945 | €708,508 | +€255,563 | +56.4% |
| Operating profit (loss) | 9901 | €14,685 | €179,595 | +€164,909 | +1122.9% |
| Financial income | 75/76B | €73 | €98 | +€25 | +33.9% |
| Recurring financial income | 75 | €73 | €98 | +€25 | +33.9% |
| Financial charges | 65/66B | €8,824 | €12,046 | +€3,222 | +36.5% |
| Recurring financial charges | 65 | €8,824 | €12,046 | +€3,222 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | €5,934 | €167,646 | +€161,712 | +2725.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €5,934 | €167,646 | +€161,712 | +2725.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,934 | €167,646 | +€161,712 | +2725.0% |
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 11 October 2026 via checked.be.