COMABOIS: 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.
COMABOIS
Largest movements
- Financial fixed assets -€6,696
no longer reported in 2024 (was €6,696)
- Stocks and contracts -€2,100
down €2,100 (-37.9%), from €5,538 to €3,438
- Receivables within one year +€1,346
up €1,346 (+281.9%), from €477 to €1,823
of which Trade receivables: +€1,823
- Profit (loss) carried forward -€7,038
down €7,038 (-2.2%), from -€315,536 to -€322,574
- Other debts -€639
down €639 (-0.2%), from €315,651 to €315,012
- Tax, wage and social debts +€205
new in 2024: €205
- Gross operating margin -€14,123
down €14,123, from €11,448 to -€2,676
- Other operating charges +€6,698
up €6,698 (+1742.4%), from €384 to €7,083
- Write-downs -€3,750
down €3,750, from €950 to -€2,800
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,732 | €5,261 | -€7,472 | -58.7% |
| Fixed assets | 21/28 | €6,696 | - | -€6,696 | |
| Financial fixed assets | 28 | €6,696 | - | -€6,696 | |
| Current assets | 29/58 | €6,037 | €5,261 | -€776 | -12.9% |
| Stocks and contracts in progress | 3 | €5,538 | €3,438 | -€2,100 | -37.9% |
| Stocks | 30/36 | €5,538 | €3,438 | -€2,100 | -37.9% |
| Amounts receivable within one year | 40/41 | €477 | €1,823 | +€1,346 | +281.9% |
| Trade receivables | 40 | - | €1,823 | +€1,823 | |
| Other amounts receivable | 41 | €477 | - | -€477 | |
| Cash at bank and in hand | 54/58 | €22 | - | -€22 | |
| Total equity and liabilities | 10/49 | €12,732 | €5,261 | -€7,472 | -58.7% |
| Equity | 10/15 | -€302,919 | -€309,957 | -€7,038 | -2.3% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €223 | €223 | = | 0.0% |
| Non-distributable reserves | 130/1 | €223 | €223 | = | 0.0% |
| Reserves not available under the articles | 1311 | €223 | €223 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€315,536 | -€322,574 | -€7,038 | -2.2% |
| Amounts payable | 17/49 | €315,651 | €315,217 | -€434 | -0.1% |
| Amounts payable within one year | 42/48 | €315,651 | €315,217 | -€434 | -0.1% |
| Financial debts | 43 | - | €0 | +€0 | |
| Credit institutions | 430/8 | - | €0 | +€0 | |
| Taxes, remuneration and social security | 45 | - | €205 | +€205 | |
| Taxes | 450/3 | - | €205 | +€205 | |
| Other amounts payable | 47/48 | €315,651 | €315,012 | -€639 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €950 | -€2,800 | -€3,750 | |
| Other operating charges | 640/8 | €384 | €7,083 | +€6,698 | +1742.4% |
| Gross operating margin | 9900 | €11,448 | -€2,676 | -€14,123 | |
| Operating profit (loss) | 9901 | €10,113 | -€6,958 | -€17,071 | |
| Financial charges | 65/66B | €45 | €80 | +€35 | +78.1% |
| Recurring financial charges | 65 | €45 | €80 | +€35 | +78.1% |
| Profit (loss) for the period before taxes | 9903 | €10,068 | -€7,038 | -€17,106 | |
| Profit (loss) for the period | 9904 | €10,068 | -€7,038 | -€17,106 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,068 | -€7,038 | -€17,106 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.