COMAC SERVICES: 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.
COMAC SERVICES
Largest movements
- Receivables within one year +€17,867
up €17,867 (+333.2%), from €5,362 to €23,229
- Cash -€238
no longer reported in 2025 (was €238)
mainly Other debts (-€57,288) and Receivables within one year (-€17,867)
- Profit (loss) carried forward +€67,812
up €67,812 (+39.4%), from -€171,964 to -€104,151
- Other debts -€57,288
down €57,288 (-36.2%), from €158,206 to €100,918
- Short-term financial debts +€7,962
new in 2025: €7,962
of which Other loans: +€7,770
- Trade debts -€757
no longer reported in 2025 (was €757)
- Gross operating margin -€8,245
down €8,245 (-10.8%), from €76,405 to €68,160
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 | €5,600 | €23,329 | +€17,729 | +316.6% |
| Current assets | 29/58 | €5,600 | €23,329 | +€17,729 | +316.6% |
| Amounts receivable within one year | 40/41 | €5,362 | €23,229 | +€17,867 | +333.2% |
| Other amounts receivable | 41 | €5,362 | €23,229 | +€17,867 | +333.2% |
| Cash at bank and in hand | 54/58 | €238 | - | -€238 | |
| Deferred charges and accrued income | 490/1 | - | €100 | +€100 | |
| Total equity and liabilities | 10/49 | €5,600 | €23,329 | +€17,729 | +316.6% |
| Equity | 10/15 | -€153,364 | -€85,551 | +€67,812 | +44.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,964 | -€104,151 | +€67,812 | +39.4% |
| Amounts payable | 17/49 | €158,963 | €108,880 | -€50,083 | -31.5% |
| Amounts payable within one year | 42/48 | €158,963 | €108,880 | -€50,083 | -31.5% |
| Financial debts | 43 | - | €7,962 | +€7,962 | |
| Credit institutions | 430/8 | - | €192 | +€192 | |
| Other loans | 439 | - | €7,770 | +€7,770 | |
| Trade debts | 44 | €757 | - | -€757 | |
| Suppliers | 440/4 | €757 | - | -€757 | |
| Other amounts payable | 47/48 | €158,206 | €100,918 | -€57,288 | -36.2% |
| Other operating charges | 640/8 | - | €228 | +€228 | |
| Gross operating margin | 9900 | €76,405 | €68,160 | -€8,245 | -10.8% |
| Operating profit (loss) | 9901 | €76,405 | €67,932 | -€8,473 | -11.1% |
| Financial charges | 65/66B | €149 | €120 | -€29 | -19.3% |
| Recurring financial charges | 65 | €149 | €120 | -€29 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €76,256 | €67,812 | -€8,444 | -11.1% |
| Profit (loss) for the period | 9904 | €76,256 | €67,812 | -€8,444 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76,256 | €67,812 | -€8,444 | -11.1% |
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 29 September 2026 via checked.be.