COM2IT: 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.
COM2IT
Largest movements
- Cash -€44,940
down €44,940 (-19.5%), from €230,416 to €185,475
mainly Contributions, distributions and other (-€104,697) and Receivables within one year (-€40,219)
- Receivables within one year +€40,219
up €40,219 (+52.5%), from €76,613 to €116,832
of which Trade receivables: +€42,289
- Other debts +€78,441
up €78,441 (+284%), from €27,613 to €106,054
- Reserves -€68,217
down €68,217 (-38.2%), from €178,433 to €110,216
of which Distributable reserves: -€68,217
- Trade debts -€22,279
down €22,279 (-53.6%), from €41,540 to €19,261
- Tax, wage and social debts +€7,179
up €7,179 (+166%), from €4,336 to €11,514
of which Taxes: +€4,726
- Gross operating margin -€14,820
down €14,820 (-21.8%), from €67,847 to €53,027
- Taxes -€3,772
down €3,772 (-20.3%), from €18,545 to €14,774
- Staff costs -€924
no longer reported in 2025 (was €924)
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.
Derived cash bridge
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 | €308,316 | €303,441 | -€4,876 | -1.6% |
| Fixed assets | 21/28 | €341 | €126 | -€215 | -63.0% |
| Tangible fixed assets | 22/27 | €215 | - | -€215 | |
| Plant, machinery and equipment | 23 | €28 | - | -€28 | |
| Furniture and vehicles | 24 | €187 | - | -€187 | |
| Financial fixed assets | 28 | €126 | €126 | = | 0.0% |
| Current assets | 29/58 | €307,976 | €303,315 | -€4,661 | -1.5% |
| Amounts receivable within one year | 40/41 | €76,613 | €116,832 | +€40,219 | +52.5% |
| Trade receivables | 40 | €74,543 | €116,832 | +€42,289 | +56.7% |
| Other amounts receivable | 41 | €2,070 | - | -€2,070 | |
| Cash at bank and in hand | 54/58 | €230,416 | €185,475 | -€44,940 | -19.5% |
| Deferred charges and accrued income | 490/1 | €947 | €1,007 | +€60 | +6.3% |
| Total equity and liabilities | 10/49 | €308,316 | €303,441 | -€4,876 | -1.6% |
| Equity | 10/15 | €234,828 | €166,611 | -€68,217 | -29.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €178,433 | €110,216 | -€68,217 | -38.2% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,547 | €15,547 | = | 0.0% |
| Distributable reserves | 133 | €160,986 | €92,769 | -€68,217 | -42.4% |
| Profit (loss) carried forward | 14 | €37,395 | €37,395 | = | 0.0% |
| Amounts payable | 17/49 | €73,488 | €136,829 | +€63,341 | +86.2% |
| Amounts payable within one year | 42/48 | €73,488 | €136,829 | +€63,341 | +86.2% |
| Trade debts | 44 | €41,540 | €19,261 | -€22,279 | -53.6% |
| Suppliers | 440/4 | €41,540 | €19,261 | -€22,279 | -53.6% |
| Taxes, remuneration and social security | 45 | €4,336 | €11,514 | +€7,179 | +166% |
| Taxes | 450/3 | €3,980 | €8,706 | +€4,726 | +119% |
| Remuneration and social security | 454/9 | €355 | €2,808 | +€2,452 | +690% |
| Other amounts payable | 47/48 | €27,613 | €106,054 | +€78,441 | +284% |
| Remuneration, social security and pensions | 62 | €924 | - | -€924 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €215 | -€198 | -48.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €456 | - | -€456 | |
| Other operating charges | 640/8 | €2,317 | €1,929 | -€387 | -16.7% |
| Gross operating margin | 9900 | €67,847 | €53,027 | -€14,820 | -21.8% |
| Operating profit (loss) | 9901 | €63,738 | €50,883 | -€12,855 | -20.2% |
| Financial income | 75/76B | €794 | €910 | +€115 | +14.5% |
| Recurring financial income | 75 | €794 | €910 | +€115 | +14.5% |
| Financial charges | 65/66B | €586 | €539 | -€48 | -8.1% |
| Recurring financial charges | 65 | €586 | €539 | -€48 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €63,946 | €51,254 | -€12,692 | -19.8% |
| Income taxes | 67/77 | €18,545 | €14,774 | -€3,772 | -20.3% |
| Profit (loss) for the period | 9904 | €45,401 | €36,480 | -€8,920 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,401 | €36,480 | -€8,920 | -19.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.