COM2WIZARDS: 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.
COM2WIZARDS
Largest movements
- Tangible fixed assets -€16,249
down €16,249 (-5.8%), from €281,593 to €265,345
of which Land and buildings: -€15,513
- Current investments -€11,966
down €11,966 (-38.6%), from €31,007 to €19,041
- Cash -€7,718
down €7,718 (-100%), from €7,718 to €0
mainly Debts after one year (-€27,491) and Contributions, distributions and other (-€24,792)
- Receivables within one year +€4,013
up €4,013 (+17.0%), from €23,624 to €27,638
- Debts after one year -€27,491
down €27,491 (-35.1%), from €78,335 to €50,844
- Reserves +€15,397
up €15,397 (+10.3%), from €149,661 to €165,059
of which Distributable reserves: +€15,397
- Trade debts -€5,802
down €5,802 (-65.5%), from €8,851 to €3,049
- Accrued charges and deferred income -€5,095
down €5,095 (-89.7%), from €5,682 to €587
- Short-term financial debts -€3,955
down €3,955 (-36.0%), from €10,994 to €7,038
- Depreciation +€2,817
up €2,817 (+14.4%), from €19,520 to €22,337
- Gross operating margin +€2,078
up €2,078 (+2.4%), from €87,808 to €89,887
- Financial charges -€1,575
down €1,575 (-21.2%), from €7,415 to €5,840
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 | €349,034 | €318,536 | -€30,498 | -8.7% |
| Fixed assets | 21/28 | €282,015 | €265,766 | -€16,249 | -5.8% |
| Tangible fixed assets | 22/27 | €281,593 | €265,345 | -€16,249 | -5.8% |
| Land and buildings | 22 | €271,613 | €256,100 | -€15,513 | -5.7% |
| Plant, machinery and equipment | 23 | €8,830 | €8,094 | -€736 | -8.3% |
| Furniture and vehicles | 24 | €1,150 | €1,150 | = | 0.0% |
| Financial fixed assets | 28 | €422 | €422 | = | 0.0% |
| Current assets | 29/58 | €67,019 | €52,770 | -€14,249 | -21.3% |
| Amounts receivable within one year | 40/41 | €23,624 | €27,638 | +€4,013 | +17.0% |
| Trade receivables | 40 | €23,624 | €27,638 | +€4,013 | +17.0% |
| Current investments | 50/53 | €31,007 | €19,041 | -€11,966 | -38.6% |
| Cash at bank and in hand | 54/58 | €7,718 | €0 | -€7,718 | -100% |
| Deferred charges and accrued income | 490/1 | €4,670 | €6,092 | +€1,422 | +30.4% |
| Total equity and liabilities | 10/49 | €349,034 | €318,536 | -€30,498 | -8.7% |
| Equity | 10/15 | €168,211 | €183,609 | +€15,397 | +9.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €149,661 | €165,059 | +€15,397 | +10.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €149,661 | €165,059 | +€15,397 | +10.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Amounts payable | 17/49 | €180,822 | €134,927 | -€45,895 | -25.4% |
| Amounts payable after more than one year | 17 | €78,335 | €50,844 | -€27,491 | -35.1% |
| Financial debts | 170/4 | €78,335 | €50,844 | -€27,491 | -35.1% |
| Amounts payable within one year | 42/48 | €96,805 | €83,496 | -€13,309 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €28,432 | €28,920 | +€488 | +1.7% |
| Financial debts | 43 | €10,994 | €7,038 | -€3,955 | -36.0% |
| Credit institutions | 430/8 | €10,994 | €7,038 | -€3,955 | -36.0% |
| Trade debts | 44 | €8,851 | €3,049 | -€5,802 | -65.5% |
| Suppliers | 440/4 | €8,851 | €3,049 | -€5,802 | -65.5% |
| Taxes, remuneration and social security | 45 | €16,518 | €15,547 | -€971 | -5.9% |
| Taxes | 450/3 | €14,475 | €13,304 | -€1,171 | -8.1% |
| Remuneration and social security | 454/9 | €2,043 | €2,243 | +€200 | +9.8% |
| Other amounts payable | 47/48 | €32,010 | €28,941 | -€3,069 | -9.6% |
| Accrued charges and deferred income | 492/3 | €5,682 | €587 | -€5,095 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,520 | €22,337 | +€2,817 | +14.4% |
| Other operating charges | 640/8 | €1,991 | €2,027 | +€36 | +1.8% |
| Gross operating margin | 9900 | €87,808 | €89,887 | +€2,078 | +2.4% |
| Operating profit (loss) | 9901 | €66,297 | €65,523 | -€775 | -1.2% |
| Financial income | 75/76B | €45 | €134 | +€89 | +196% |
| Recurring financial income | 75 | €45 | €134 | +€89 | +196% |
| Financial charges | 65/66B | €7,415 | €5,840 | -€1,575 | -21.2% |
| Recurring financial charges | 65 | €7,415 | €5,840 | -€1,575 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €58,928 | €59,817 | +€889 | +1.5% |
| Income taxes | 67/77 | €19,083 | €19,627 | +€544 | +2.8% |
| Profit (loss) for the period | 9904 | €39,844 | €40,190 | +€345 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,844 | €40,190 | +€345 | +0.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.