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
- Cash -€26,169
down €26,169 (-96.0%), from €27,265 to €1,096
mainly Other debts (-€50,595) and Receivables within one year (-€9,905)
- Stocks and contracts -€9,907
down €9,907 (-49.5%), from €20,000 to €10,093
- Receivables within one year +€9,905
up €9,905 (+189.5%), from €5,227 to €15,132
of which Trade receivables: +€12,025
- Tangible fixed assets -€778
down €778 (-13.0%), from €5,976 to €5,198
- Other debts -€50,595
down €50,595 (-83.7%), from €60,468 to €9,873
- Trade debts +€12,712
new in 2025: €12,712
of which Bills of exchange payable: +€12,541
- Profit (loss) carried forward +€10,935
up €10,935, from -€10,057 to €878
- Staff costs -€52,047
down €52,047 (-86.4%), from €60,242 to €8,195
- Gross operating margin -€7,661
down €7,661 (-27.1%), from €28,261 to €20,600
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.
Cash bridge derived
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 | €58,468 | €31,519 | -€26,949 | -46.1% |
| Fixed assets | 21/28 | €5,976 | €5,198 | -€778 | -13.0% |
| Tangible fixed assets | 22/27 | €5,976 | €5,198 | -€778 | -13.0% |
| Land and buildings | 22 | €5,976 | €5,198 | -€778 | -13.0% |
| Current assets | 29/58 | €52,492 | €26,321 | -€26,171 | -49.9% |
| Stocks and contracts in progress | 3 | €20,000 | €10,093 | -€9,907 | -49.5% |
| Stocks | 30/36 | €20,000 | €10,093 | -€9,907 | -49.5% |
| Amounts receivable within one year | 40/41 | €5,227 | €15,132 | +€9,905 | +189.5% |
| Trade receivables | 40 | €1,427 | €13,452 | +€12,025 | +842.8% |
| Other amounts receivable | 41 | €3,800 | €1,680 | -€2,120 | -55.8% |
| Cash at bank and in hand | 54/58 | €27,265 | €1,096 | -€26,169 | -96.0% |
| Total equity and liabilities | 10/49 | €58,468 | €31,519 | -€26,949 | -46.1% |
| Equity | 10/15 | -€2,000 | €8,934 | +€10,934 | |
| Reserves | 13 | €8,057 | €8,056 | -€1 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | -€0 | 0.0% |
| Distributable reserves | 133 | €6,197 | €6,197 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€10,057 | €878 | +€10,935 | |
| Amounts payable | 17/49 | €60,468 | €22,585 | -€37,883 | -62.6% |
| Amounts payable within one year | 42/48 | €60,468 | €22,585 | -€37,883 | -62.6% |
| Trade debts | 44 | - | €12,712 | +€12,712 | |
| Suppliers | 440/4 | - | €171 | +€171 | |
| Bills of exchange payable | 441 | - | €12,541 | +€12,541 | |
| Other amounts payable | 47/48 | €60,468 | €9,873 | -€50,595 | -83.7% |
| Remuneration, social security and pensions | 62 | €60,242 | €8,195 | -€52,047 | -86.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €779 | €779 | +€1 | +0.1% |
| Other operating charges | 640/8 | €519 | €559 | +€40 | +7.8% |
| Gross operating margin | 9900 | €28,261 | €20,600 | -€7,661 | -27.1% |
| Operating profit (loss) | 9901 | -€33,277 | €11,067 | +€44,344 | |
| Financial charges | 65/66B | €142 | €132 | -€10 | -6.9% |
| Recurring financial charges | 65 | €142 | €132 | -€10 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€33,419 | €10,935 | +€44,354 | |
| Profit (loss) for the period | 9904 | -€33,419 | €10,935 | +€44,354 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,419 | €10,935 | +€44,354 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.