COMACO AGRO: 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.
COMACO AGRO
Largest movements
- Receivables within one year +€59,828
up €59,828 (+23.0%), from €260,104 to €319,932
of which Trade receivables: +€47,324
- Cash +€11,367
up €11,367 (+94.0%), from €12,090 to €23,457
mainly Other debts (+€67,667) and Trade debts (+€12,740)
- Tangible fixed assets -€5,683
down €5,683 (-13.1%), from €43,317 to €37,634
of which Furniture and vehicles: -€3,664
- Other debts +€67,667
new in 2025: €67,667
- Trade debts +€12,740
up €12,740 (+9.9%), from €128,896 to €141,636
- Accrued charges and deferred income -€7,375
down €7,375 (-69.4%), from €10,625 to €3,250
- Profit (loss) carried forward -€6,389
down €6,389 (-4.4%), from €143,582 to €137,193
- Gross operating margin -€80,870
down €80,870, from €79,142 to -€1,728
- Taxes -€16,366
no longer reported in 2025 (was €16,366)
- Depreciation -€1,584
down €1,584 (-11.1%), from €14,266 to €12,682
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 | €315,766 | €382,345 | +€66,579 | +21.1% |
| Fixed assets | 21/28 | €43,572 | €37,889 | -€5,683 | -13.0% |
| Tangible fixed assets | 22/27 | €43,317 | €37,634 | -€5,683 | -13.1% |
| Plant, machinery and equipment | 23 | €32,382 | €30,363 | -€2,019 | -6.2% |
| Furniture and vehicles | 24 | €10,935 | €7,271 | -€3,664 | -33.5% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €272,194 | €344,456 | +€72,262 | +26.5% |
| Amounts receivable within one year | 40/41 | €260,104 | €319,932 | +€59,828 | +23.0% |
| Trade receivables | 40 | €96,264 | €143,588 | +€47,324 | +49.2% |
| Other amounts receivable | 41 | €163,840 | €176,344 | +€12,504 | +7.6% |
| Cash at bank and in hand | 54/58 | €12,090 | €23,457 | +€11,367 | +94.0% |
| Deferred charges and accrued income | 490/1 | - | €1,067 | +€1,067 | |
| Total equity and liabilities | 10/49 | €315,766 | €382,345 | +€66,579 | +21.1% |
| Equity | 10/15 | €154,182 | €147,793 | -€6,389 | -4.1% |
| Contributions | 10/11 | €10,600 | €10,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,582 | €137,193 | -€6,389 | -4.4% |
| Amounts payable | 17/49 | €161,584 | €234,552 | +€72,968 | +45.2% |
| Amounts payable within one year | 42/48 | €150,959 | €231,302 | +€80,343 | +53.2% |
| Trade debts | 44 | €128,896 | €141,636 | +€12,740 | +9.9% |
| Suppliers | 440/4 | €128,896 | €141,636 | +€12,740 | +9.9% |
| Taxes, remuneration and social security | 45 | €22,063 | €21,999 | -€64 | -0.3% |
| Taxes | 450/3 | €22,063 | €21,999 | -€64 | -0.3% |
| Other amounts payable | 47/48 | - | €67,667 | +€67,667 | |
| Accrued charges and deferred income | 492/3 | €10,625 | €3,250 | -€7,375 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,266 | €12,682 | -€1,584 | -11.1% |
| Non-recurring operating charges | 66A | €7,375 | - | -€7,375 | |
| Gross operating margin | 9900 | €79,142 | -€1,728 | -€80,870 | |
| Operating profit (loss) | 9901 | €57,501 | -€14,410 | -€71,911 | |
| Financial income | 75/76B | €7,851 | €8,278 | +€427 | +5.4% |
| Recurring financial income | 75 | €7,851 | €8,278 | +€427 | +5.4% |
| Non-recurring financial income | 76B | €7,851 | €8,278 | +€427 | +5.4% |
| Financial charges | 65/66B | €595 | €257 | -€338 | -56.8% |
| Recurring financial charges | 65 | €395 | €257 | -€138 | -34.9% |
| Non-recurring financial charges | 66B | €200 | - | -€200 | |
| Profit (loss) for the period before taxes | 9903 | €64,757 | -€6,389 | -€71,146 | |
| Income taxes | 67/77 | €16,366 | - | -€16,366 | |
| Profit (loss) for the period | 9904 | €48,391 | -€6,389 | -€54,780 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,391 | -€6,389 | -€54,780 |
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 2 October 2026 via checked.be.