COM2COM: 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.
COM2COM
Largest movements
- Receivables within one year -€537,222
down €537,222 (-66.7%), from €805,316 to €268,094
of which Trade receivables: -€495,676
- Cash +€296,639
up €296,639 (+446.9%), from €66,373 to €363,012
mainly Receivables within one year (+€537,222) and Net result for the year (+€135,229)
- Stocks and contracts +€20,780
up €20,780 (+7.3%), from €284,671 to €305,451
- Debts after one year -€133,234
down €133,234 (-65.8%), from €202,351 to €69,117
- Accrued charges and deferred income -€97,772
no longer reported in 2025 (was €97,772)
- Trade debts -€76,693
down €76,693 (-13.3%), from €575,448 to €498,755
- Reserves +€63,408
up €63,408 (+25.9%), from €244,444 to €307,852
of which Distributable reserves: +€63,408
- Profit (loss) carried forward +€31,822
no longer reported in 2025 (was -€31,822)
- Purchases and services -€106,532
down €106,532 (-2.9%), from €3.6m to €3.5m
- Turnover -€105,238
down €105,238 (-2.5%), from €4.1m to €4.0m
- Taxes +€51,583
up €51,583 (+782.7%), from €6,591 to €58,174
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 | €1,282,328 | €1,055,090 | -€227,238 | -17.7% |
| Fixed assets | 21/28 | €108,886 | €99,921 | -€8,964 | -8.2% |
| Tangible fixed assets | 22/27 | €97,986 | €96,996 | -€989 | -1.0% |
| Plant, machinery and equipment | 23 | €61,157 | €42,389 | -€18,768 | -30.7% |
| Furniture and vehicles | 24 | €17,344 | €4,287 | -€13,057 | -75.3% |
| Leasing and similar rights | 25 | €19,484 | €50,320 | +€30,836 | +158.3% |
| Financial fixed assets | 28 | €10,900 | €2,925 | -€7,975 | -73.2% |
| Current assets | 29/58 | €1,173,442 | €955,168 | -€218,274 | -18.6% |
| Stocks and contracts in progress | 3 | €284,671 | €305,451 | +€20,780 | +7.3% |
| Stocks | 30/36 | €284,671 | €305,451 | +€20,780 | +7.3% |
| Amounts receivable within one year | 40/41 | €805,316 | €268,094 | -€537,222 | -66.7% |
| Trade receivables | 40 | €698,522 | €202,846 | -€495,676 | -71.0% |
| Other amounts receivable | 41 | €106,794 | €65,248 | -€41,546 | -38.9% |
| Cash at bank and in hand | 54/58 | €66,373 | €363,012 | +€296,639 | +446.9% |
| Deferred charges and accrued income | 490/1 | €17,082 | €18,611 | +€1,529 | +9.0% |
| Total equity and liabilities | 10/49 | €1,282,328 | €1,055,090 | -€227,238 | -17.7% |
| Equity | 10/15 | €275,122 | €370,352 | +€95,229 | +34.6% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €244,444 | €307,852 | +€63,408 | +25.9% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €200,694 | €264,102 | +€63,408 | +31.6% |
| Profit (loss) carried forward | 14 | -€31,822 | - | +€31,822 | |
| Amounts payable | 17/49 | €1,007,205 | €684,738 | -€322,468 | -32.0% |
| Amounts payable after more than one year | 17 | €202,351 | €69,117 | -€133,234 | -65.8% |
| Financial debts | 170/4 | €202,351 | €69,117 | -€133,234 | -65.8% |
| Amounts payable within one year | 42/48 | €707,082 | €615,621 | -€91,462 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €11,595 | €13,407 | +€1,811 | +15.6% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €575,448 | €498,755 | -€76,693 | -13.3% |
| Suppliers | 440/4 | €575,448 | €498,755 | -€76,693 | -13.3% |
| Taxes, remuneration and social security | 45 | €10,039 | €12,459 | +€2,420 | +24.1% |
| Taxes | 450/3 | - | €3,171 | +€3,171 | |
| Remuneration and social security | 454/9 | €10,039 | €9,288 | -€751 | -7.5% |
| Other amounts payable | 47/48 | €60,000 | €41,000 | -€19,000 | -31.7% |
| Accrued charges and deferred income | 492/3 | €97,772 | - | -€97,772 | |
| Turnover | 70 | €4,130,449 | €4,025,211 | -€105,238 | -2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,636,604 | €3,530,072 | -€106,532 | -2.9% |
| Remuneration, social security and pensions | 62 | €180,213 | €205,865 | +€25,652 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,949 | €48,297 | +€11,347 | +30.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €28,458 | +€28,458 | |
| Other operating charges | 640/8 | €4,334 | €16,022 | +€11,688 | +269.7% |
| Gross operating margin | 9900 | €498,535 | €498,150 | -€386 | -0.1% |
| Operating profit (loss) | 9901 | €277,039 | €199,508 | -€77,531 | -28.0% |
| Financial income | 75/76B | €3,854 | €50 | -€3,803 | -98.7% |
| Recurring financial income | 75 | €3,854 | €50 | -€3,803 | -98.7% |
| Financial charges | 65/66B | €14,491 | €6,155 | -€8,336 | -57.5% |
| Recurring financial charges | 65 | €14,491 | €6,155 | -€8,336 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €266,402 | €193,403 | -€72,999 | -27.4% |
| Income taxes | 67/77 | €6,591 | €58,174 | +€51,583 | +782.7% |
| Profit (loss) for the period | 9904 | €259,811 | €135,229 | -€124,582 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €259,811 | €135,229 | -€124,582 | -48.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.