COM2C: 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.
COM2C
Largest movements
- Intangible fixed assets -€15,000
down €15,000 (-12.5%), from €120,000 to €105,000
- Receivables within one year +€7,842
up €7,842 (+42.8%), from €18,320 to €26,162
of which Other amounts receivable: +€22,434
- Profit (loss) carried forward +€21,575
up €21,575 (+400.0%), from €5,394 to €26,969
- Debts after one year -€17,438
down €17,438 (-20.9%), from €83,534 to €66,096
- Tax, wage and social debts -€7,668
down €7,668 (-34.9%), from €21,980 to €14,312
of which Taxes: -€4,118
- Short-term financial debts -€4,900
no longer reported in 2025 (was €4,900)
- Gross operating margin +€29,303
up €29,303 (+152.5%), from €19,214 to €48,517
- Taxes +€2,213
up €2,213, from -€193 to €2,020
- Financial charges -€1,251
down €1,251 (-17.0%), from €7,355 to €6,105
- Other operating charges -€1,157
down €1,157 (-51.2%), from €2,261 to €1,104
- Staff costs -€504
down €504 (-25.0%), from €2,016 to €1,512
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 | €140,342 | €133,696 | -€6,647 | -4.7% |
| Fixed assets | 21/28 | €122,023 | €107,184 | -€14,839 | -12.2% |
| Intangible fixed assets | 21 | €120,000 | €105,000 | -€15,000 | -12.5% |
| Tangible fixed assets | 22/27 | €2,023 | €2,184 | +€161 | +8.0% |
| Plant, machinery and equipment | 23 | - | €1,051 | +€1,051 | |
| Furniture and vehicles | 24 | €2,023 | €1,133 | -€889 | -44.0% |
| Current assets | 29/58 | €18,320 | €26,512 | +€8,192 | +44.7% |
| Amounts receivable within one year | 40/41 | €18,320 | €26,162 | +€7,842 | +42.8% |
| Trade receivables | 40 | €16,407 | €1,815 | -€14,592 | -88.9% |
| Other amounts receivable | 41 | €1,913 | €24,347 | +€22,434 | +1172.8% |
| Cash at bank and in hand | 54/58 | - | €350 | +€350 | |
| Total equity and liabilities | 10/49 | €140,342 | €133,696 | -€6,647 | -4.7% |
| Equity | 10/15 | €11,894 | €33,469 | +€21,575 | +181.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,394 | €26,969 | +€21,575 | +400.0% |
| Amounts payable | 17/49 | €128,448 | €100,226 | -€28,222 | -22.0% |
| Amounts payable after more than one year | 17 | €83,534 | €66,096 | -€17,438 | -20.9% |
| Financial debts | 170/4 | €83,534 | €66,096 | -€17,438 | -20.9% |
| Amounts payable within one year | 42/48 | €44,914 | €34,131 | -€10,783 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €16,645 | €17,438 | +€793 | +4.8% |
| Financial debts | 43 | €4,900 | - | -€4,900 | |
| Credit institutions | 430/8 | €4,900 | - | -€4,900 | |
| Trade debts | 44 | €1,389 | €1,361 | -€27 | -2.0% |
| Suppliers | 440/4 | €1,389 | €1,361 | -€27 | -2.0% |
| Taxes, remuneration and social security | 45 | €21,980 | €14,312 | -€7,668 | -34.9% |
| Taxes | 450/3 | €17,430 | €13,312 | -€4,118 | -23.6% |
| Remuneration and social security | 454/9 | €4,550 | €1,000 | -€3,550 | -78.0% |
| Other amounts payable | 47/48 | - | €1,019 | +€1,019 | |
| Remuneration, social security and pensions | 62 | €2,016 | €1,512 | -€504 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,877 | €16,202 | +€324 | +2.0% |
| Other operating charges | 640/8 | €2,261 | €1,104 | -€1,157 | -51.2% |
| Gross operating margin | 9900 | €19,214 | €48,517 | +€29,303 | +152.5% |
| Operating profit (loss) | 9901 | -€940 | €29,700 | +€30,639 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,355 | €6,105 | -€1,251 | -17.0% |
| Recurring financial charges | 65 | €7,355 | €6,105 | -€1,251 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,295 | €23,595 | +€31,890 | |
| Income taxes | 67/77 | -€193 | €2,020 | +€2,213 | |
| Profit (loss) for the period | 9904 | -€8,102 | €21,575 | +€29,677 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,102 | €21,575 | +€29,677 |
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 3 October 2026 via checked.be.