COMA PRODUCTIONS: 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 PRODUCTIONS
Largest movements
- Receivables within one year +€12,705
new in 2026: €12,705
- Cash -€6,874
down €6,874 (-50.0%), from €13,746 to €6,872
mainly Receivables within one year (-€12,705) and Trade debts (-€7,806)
- Tangible fixed assets -€1,592
down €1,592 (-66.1%), from €2,410 to €818
- Deferred charges and accrued income -€228
no longer reported in 2026 (was €228)
- Profit (loss) carried forward +€8,743
up €8,743, from -€3,209 to €5,535
- Trade debts -€7,806
down €7,806 (-85.2%), from €9,165 to €1,359
- Tax, wage and social debts +€7,111
up €7,111 (+1,586%), from €448 to €7,560
- Accrued charges and deferred income -€4,450
no longer reported in 2026 (was €4,450)
- Other debts +€413
up €413 (+78.1%), from €529 to €942
- Gross operating margin +€13,284
up €13,284 (+6,208%), from €214 to €13,498
- Taxes +€467
up €467 (+19.3%), from €2,425 to €2,892
- Depreciation -€237
down €237 (-12.9%), from €1,829 to €1,592
- Financial income -€144
down €144 (-100.0%), from €144 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,383 | €20,395 | +€4,012 | +24.5% |
| Fixed assets | 21/28 | €2,410 | €818 | -€1,592 | -66.1% |
| Tangible fixed assets | 22/27 | €2,410 | €818 | -€1,592 | -66.1% |
| Furniture and vehicles | 24 | €2,410 | €818 | -€1,592 | -66.1% |
| Current assets | 29/58 | €13,973 | €19,577 | +€5,604 | +40.1% |
| Amounts receivable within one year | 40/41 | - | €12,705 | +€12,705 | |
| Trade receivables | 40 | - | €12,705 | +€12,705 | |
| Cash at bank and in hand | 54/58 | €13,746 | €6,872 | -€6,874 | -50.0% |
| Deferred charges and accrued income | 490/1 | €228 | - | -€228 | |
| Total equity and liabilities | 10/49 | €16,383 | €20,395 | +€4,012 | +24.5% |
| Equity | 10/15 | €1,791 | €10,535 | +€8,743 | +488% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,209 | €5,535 | +€8,743 | |
| Amounts payable | 17/49 | €14,592 | €9,860 | -€4,732 | -32.4% |
| Amounts payable within one year | 42/48 | €10,142 | €9,860 | -€282 | -2.8% |
| Trade debts | 44 | €9,165 | €1,359 | -€7,806 | -85.2% |
| Suppliers | 440/4 | €9,165 | €1,359 | -€7,806 | -85.2% |
| Taxes, remuneration and social security | 45 | €448 | €7,560 | +€7,111 | +1,586% |
| Taxes | 450/3 | €448 | €7,560 | +€7,111 | +1,586% |
| Other amounts payable | 47/48 | €529 | €942 | +€413 | +78.1% |
| Accrued charges and deferred income | 492/3 | €4,450 | - | -€4,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,829 | €1,592 | -€237 | -12.9% |
| Other operating charges | 640/8 | - | €119 | +€119 | |
| Gross operating margin | 9900 | €214 | €13,498 | +€13,284 | +6,208% |
| Operating profit (loss) | 9901 | -€1,615 | €11,787 | +€13,402 | |
| Financial income | 75/76B | €144 | €0 | -€144 | -100.0% |
| Recurring financial income | 75 | €144 | €0 | -€144 | -100.0% |
| Financial charges | 65/66B | €140 | €152 | +€12 | +8.6% |
| Recurring financial charges | 65 | €140 | €152 | +€12 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,611 | €11,635 | +€13,246 | |
| Income taxes | 67/77 | €2,425 | €2,892 | +€467 | +19.3% |
| Profit (loss) for the period | 9904 | -€4,036 | €8,743 | +€12,779 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,036 | €8,743 | +€12,779 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.