COMA.be: 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.
COMA.be
Largest movements
- Cash +€50
up €50 (+142%), from €35 to €85
mainly Other debts (+€266)
- Other debts +€266
up €266 (+1.7%), from €15,314 to €15,579
- Profit (loss) carried forward -€216
down €216 (-0.5%), from -€45,333 to -€45,548
- Gross operating margin +€178
up €178 (+73.1%), from -€244 to -€66
- Financial charges +€113
up €113 (+300%), from €38 to €150
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 | €35 | €85 | +€50 | +142% |
| Current assets | 29/58 | €35 | €85 | +€50 | +142% |
| Cash at bank and in hand | 54/58 | €35 | €85 | +€50 | +142% |
| Total equity and liabilities | 10/49 | €35 | €85 | +€50 | +142% |
| Equity | 10/15 | -€17,518 | -€17,733 | -€216 | -1.2% |
| Contributions | 10/11 | €27,815 | €27,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,333 | -€45,548 | -€216 | -0.5% |
| Amounts payable | 17/49 | €17,553 | €17,819 | +€266 | +1.5% |
| Amounts payable within one year | 42/48 | €17,553 | €17,819 | +€266 | +1.5% |
| Trade debts | 44 | €2,239 | €2,239 | = | 0.0% |
| Suppliers | 440/4 | €2,239 | €2,239 | = | 0.0% |
| Other amounts payable | 47/48 | €15,314 | €15,579 | +€266 | +1.7% |
| Gross operating margin | 9900 | -€244 | -€66 | +€178 | +73.1% |
| Operating profit (loss) | 9901 | -€244 | -€66 | +€178 | +73.1% |
| Financial charges | 65/66B | €38 | €150 | +€113 | +300% |
| Recurring financial charges | 65 | €38 | €150 | +€113 | +300% |
| Profit (loss) for the period before taxes | 9903 | -€281 | -€216 | +€66 | +23.3% |
| Profit (loss) for the period | 9904 | -€281 | -€216 | +€66 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€281 | -€216 | +€66 | +23.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.