COMACO SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year -€218,379
down €218,379 (-40.9%), from €533,513 to €315,134
of which Trade receivables: -€189,262
- Stocks and contracts +€166,897
up €166,897 (+15.0%), from €1.1m to €1.3m
- Debts after one year +€186,487
up €186,487 (+30.5%), from €612,102 to €798,588
of which Other amounts payable: +€218,000
- Trade debts -€172,283
down €172,283 (-88.3%), from €195,193 to €22,909
- Other debts -€97,572
down €97,572 (-82.9%), from €117,653 to €20,081
- Short-term financial debts +€60,571
up €60,571 (+7.6%), from €800,429 to €861,000
- Accrued charges and deferred income -€25,901
down €25,901 (-96.4%), from €26,869 to €968
- Gross operating margin -€93,323
down €93,323 (-88.9%), from €105,015 to €11,692
- Financial charges -€40,341
down €40,341 (-81.4%), from €49,538 to €9,197
- Taxes -€12,977
down €12,977 (-98.1%), from €13,226 to €250
- Depreciation +€10,905
up €10,905 (+187.9%), from €5,802 to €16,707
- Other operating charges +€1,620
up €1,620 (+82.6%), from €1,961 to €3,581
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 | €2,105,040 | €2,047,589 | -€57,450 | -2.7% |
| Fixed assets | 21/28 | €449,257 | €449,670 | +€413 | +0.1% |
| Tangible fixed assets | 22/27 | €62,077 | €62,490 | +€413 | +0.7% |
| Furniture and vehicles | 24 | €62,077 | €59,905 | -€2,172 | -3.5% |
| Leasing and similar rights | 25 | - | €2,585 | +€2,585 | |
| Financial fixed assets | 28 | €387,181 | €387,181 | = | 0.0% |
| Current assets | 29/58 | €1,655,782 | €1,597,919 | -€57,863 | -3.5% |
| Stocks and contracts in progress | 3 | €1,109,047 | €1,275,945 | +€166,897 | +15.0% |
| Stocks | 30/36 | €1,109,047 | €1,275,945 | +€166,897 | +15.0% |
| Amounts receivable within one year | 40/41 | €533,513 | €315,134 | -€218,379 | -40.9% |
| Trade receivables | 40 | €216,469 | €27,208 | -€189,262 | -87.4% |
| Other amounts receivable | 41 | €317,044 | €287,926 | -€29,117 | -9.2% |
| Cash at bank and in hand | 54/58 | €13,222 | €5,442 | -€7,780 | -58.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,398 | +€1,398 | |
| Total equity and liabilities | 10/49 | €2,105,040 | €2,047,589 | -€57,450 | -2.7% |
| Equity | 10/15 | €319,908 | €301,867 | -€18,041 | -5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €307,508 | €289,467 | -€18,041 | -5.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €307,508 | €289,467 | -€18,041 | -5.9% |
| Amounts payable | 17/49 | €1,785,131 | €1,745,722 | -€39,409 | -2.2% |
| Amounts payable after more than one year | 17 | €612,102 | €798,588 | +€186,487 | +30.5% |
| Financial debts | 170/4 | €134,602 | €103,088 | -€31,513 | -23.4% |
| Other amounts payable | 178/9 | €477,500 | €695,500 | +€218,000 | +45.7% |
| Amounts payable within one year | 42/48 | €1,146,161 | €946,167 | -€199,994 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €32,607 | €33,956 | +€1,349 | +4.1% |
| Financial debts | 43 | €800,429 | €861,000 | +€60,571 | +7.6% |
| Credit institutions | 430/8 | €800,429 | €861,000 | +€60,571 | +7.6% |
| Trade debts | 44 | €195,193 | €22,909 | -€172,283 | -88.3% |
| Suppliers | 440/4 | €195,193 | €22,909 | -€172,283 | -88.3% |
| Taxes, remuneration and social security | 45 | €279 | €8,220 | +€7,941 | +2843.4% |
| Taxes | 450/3 | €279 | €8,220 | +€7,941 | +2843.4% |
| Other amounts payable | 47/48 | €117,653 | €20,081 | -€97,572 | -82.9% |
| Accrued charges and deferred income | 492/3 | €26,869 | €968 | -€25,901 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,802 | €16,707 | +€10,905 | +187.9% |
| Other operating charges | 640/8 | €1,961 | €3,581 | +€1,620 | +82.6% |
| Gross operating margin | 9900 | €105,015 | €11,692 | -€93,323 | -88.9% |
| Operating profit (loss) | 9901 | €97,252 | -€8,595 | -€105,847 | |
| Financial charges | 65/66B | €49,538 | €9,197 | -€40,341 | -81.4% |
| Recurring financial charges | 65 | €49,538 | €9,197 | -€40,341 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €47,714 | -€17,792 | -€65,506 | |
| Income taxes | 67/77 | €13,226 | €250 | -€12,977 | -98.1% |
| Profit (loss) for the period | 9904 | €34,488 | -€18,041 | -€52,529 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,488 | -€18,041 | -€52,529 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.