COM TECHNOLOGY: 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 TECHNOLOGY
Largest movements
- Cash -€17,063
down €17,063 (-56.1%), from €30,421 to €13,358
mainly Debts after one year (-€25,056) and Receivables within one year (-€5,382)
- Receivables within one year +€5,382
up €5,382 (+16.2%), from €33,272 to €38,654
of which Trade receivables: +€7,546
- Stocks and contracts -€1,883
down €1,883 (-26.8%), from €7,022 to €5,139
- Debts after one year -€25,056
down €25,056 (-46.1%), from €54,375 to €29,320
- Profit (loss) carried forward +€12,270
up €12,270, from -€12,270 to €0
- Trade debts -€2,743
down €2,743 (-52.6%), from €5,219 to €2,476
- Reserves +€1,751
up €1,751 (+94.1%), from €1,860 to €3,611
of which Distributable reserves: +€1,751
- Gross operating margin -€11,354
down €11,354 (-37.6%), from €30,211 to €18,857
- Taxes +€4,086
new in 2025: €4,086
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 | €70,773 | €57,212 | -€13,561 | -19.2% |
| Current assets | 29/58 | €70,773 | €57,212 | -€13,561 | -19.2% |
| Stocks and contracts in progress | 3 | €7,022 | €5,139 | -€1,883 | -26.8% |
| Stocks | 30/36 | €7,022 | €5,139 | -€1,883 | -26.8% |
| Amounts receivable within one year | 40/41 | €33,272 | €38,654 | +€5,382 | +16.2% |
| Trade receivables | 40 | €30,008 | €37,554 | +€7,546 | +25.1% |
| Other amounts receivable | 41 | €3,264 | €1,100 | -€2,164 | -66.3% |
| Cash at bank and in hand | 54/58 | €30,421 | €13,358 | -€17,063 | -56.1% |
| Deferred charges and accrued income | 490/1 | €58 | €60 | +€3 | +4.4% |
| Total equity and liabilities | 10/49 | €70,773 | €57,212 | -€13,561 | -19.2% |
| Equity | 10/15 | €8,190 | €22,211 | +€14,020 | +171.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €3,611 | +€1,751 | +94.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €3,611 | +€1,751 | +94.1% |
| Profit (loss) carried forward | 14 | -€12,270 | €0 | +€12,270 | |
| Provisions and deferred taxes | 16 | €244 | €189 | -€55 | -22.5% |
| Provisions for liabilities and charges | 160/5 | €244 | €189 | -€55 | -22.5% |
| Other liabilities and charges | 164/5 | €244 | €189 | -€55 | -22.5% |
| Amounts payable | 17/49 | €62,338 | €34,812 | -€27,526 | -44.2% |
| Amounts payable after more than one year | 17 | €54,375 | €29,320 | -€25,056 | -46.1% |
| Financial debts | 170/4 | €54,375 | €29,320 | -€25,056 | -46.1% |
| Amounts payable within one year | 42/48 | €7,963 | €5,492 | -€2,471 | -31.0% |
| Trade debts | 44 | €5,219 | €2,476 | -€2,743 | -52.6% |
| Suppliers | 440/4 | €5,219 | €2,476 | -€2,743 | -52.6% |
| Taxes, remuneration and social security | 45 | €2,744 | €3,016 | +€272 | +9.9% |
| Taxes | 450/3 | €2,744 | €3,016 | +€272 | +9.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€26 | -€55 | -€29 | -108.8% |
| Other operating charges | 640/8 | €665 | €768 | +€102 | +15.4% |
| Gross operating margin | 9900 | €30,211 | €18,857 | -€11,354 | -37.6% |
| Operating profit (loss) | 9901 | €29,572 | €18,145 | -€11,428 | -38.6% |
| Financial income | 75/76B | €0 | €5 | +€4 | +1089.7% |
| Recurring financial income | 75 | €0 | €5 | +€4 | +1089.7% |
| Financial charges | 65/66B | €67 | €43 | -€25 | -36.5% |
| Recurring financial charges | 65 | €67 | €43 | -€25 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €29,505 | €18,106 | -€11,399 | -38.6% |
| Income taxes | 67/77 | - | €4,086 | +€4,086 | |
| Profit (loss) for the period | 9904 | €29,505 | €14,020 | -€15,485 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,505 | €14,020 | -€15,485 | -52.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.