COMADALIE: what changed
Two financial 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.
COMADALIE
Largest movements
- Cash -€225,289
down €225,289 (-60.9%), from €370,161 to €144,872
mainly Contributions, distributions and other (-€148,000) and Receivables within one year (-€138,360)
- Receivables within one year +€138,360
up €138,360 (+443.1%), from €31,223 to €169,583
of which Other amounts receivable: +€134,171
- Current investments +€100,000
new in 2025: €100,000
- Other debts +€109,500
up €109,500 (+284.4%), from €38,500 to €148,000
- Profit (loss) carried forward -€86,816
down €86,816 (-32.6%), from €266,448 to €179,632
- Accrued charges and deferred income +€33,509
up €33,509 (+253.1%), from €13,237 to €46,746
- Trade debts -€22,174
down €22,174 (-21.8%), from €101,650 to €79,476
- Tax, wage and social debts -€17,211
down €17,211 (-18.4%), from €93,665 to €76,455
of which Taxes: -€16,504
- Staff costs -€46,716
down €46,716 (-10.9%), from €429,582 to €382,866
- Gross operating margin -€45,776
down €45,776 (-7.0%), from €652,271 to €606,495
- Financial income -€17,546
down €17,546 (-97.1%), from €18,062 to €516
of which Non-recurring financial income: -€18,054
- Taxes -€16,904
down €16,904 (-44.1%), from €38,344 to €21,440
- Other operating charges +€9,138
up €9,138 (+16.9%), from €53,994 to €63,131
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 | €707,200 | €724,009 | +€16,809 | +2.4% |
| Fixed assets | 21/28 | €294,659 | €302,297 | +€7,637 | +2.6% |
| Intangible fixed assets | 21 | - | €4,297 | +€4,297 | |
| Tangible fixed assets | 22/27 | €294,167 | €297,508 | +€3,340 | +1.1% |
| Land and buildings | 22 | €191,111 | €201,970 | +€10,859 | +5.7% |
| Plant, machinery and equipment | 23 | €102,490 | €89,227 | -€13,263 | -12.9% |
| Furniture and vehicles | 24 | €566 | €6,311 | +€5,744 | +1014.1% |
| Financial fixed assets | 28 | €492 | €492 | = | 0.0% |
| Current assets | 29/58 | €412,541 | €421,713 | +€9,172 | +2.2% |
| Stocks and contracts in progress | 3 | €4,285 | €1,696 | -€2,589 | -60.4% |
| Stocks | 30/36 | €4,285 | €1,696 | -€2,589 | -60.4% |
| Amounts receivable within one year | 40/41 | €31,223 | €169,583 | +€138,360 | +443.1% |
| Trade receivables | 40 | €14 | €4,203 | +€4,189 | +29373.8% |
| Other amounts receivable | 41 | €31,209 | €165,380 | +€134,171 | +429.9% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €370,161 | €144,872 | -€225,289 | -60.9% |
| Deferred charges and accrued income | 490/1 | €6,872 | €5,561 | -€1,310 | -19.1% |
| Total equity and liabilities | 10/49 | €707,200 | €724,009 | +€16,809 | +2.4% |
| Equity | 10/15 | €460,148 | €373,332 | -€86,816 | -18.9% |
| Contributions | 10/11 | €40,428 | €40,428 | = | 0.0% |
| Reserves | 13 | €153,272 | €153,272 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,128 | €12,128 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,128 | €12,128 | = | 0.0% |
| Tax-exempt reserves | 132 | €141,144 | €141,144 | = | 0.0% |
| Profit (loss) carried forward | 14 | €266,448 | €179,632 | -€86,816 | -32.6% |
| Amounts payable | 17/49 | €247,052 | €350,677 | +€103,625 | +41.9% |
| Amounts payable within one year | 42/48 | €233,815 | €303,931 | +€70,116 | +30.0% |
| Trade debts | 44 | €101,650 | €79,476 | -€22,174 | -21.8% |
| Suppliers | 440/4 | €101,650 | €79,476 | -€22,174 | -21.8% |
| Taxes, remuneration and social security | 45 | €93,665 | €76,455 | -€17,211 | -18.4% |
| Taxes | 450/3 | €54,838 | €38,334 | -€16,504 | -30.1% |
| Remuneration and social security | 454/9 | €38,828 | €38,121 | -€707 | -1.8% |
| Other amounts payable | 47/48 | €38,500 | €148,000 | +€109,500 | +284.4% |
| Accrued charges and deferred income | 492/3 | €13,237 | €46,746 | +€33,509 | +253.1% |
| Non-recurring operating income | 76A | - | €2,452 | +€2,452 | |
| Remuneration, social security and pensions | 62 | €429,582 | €382,866 | -€46,716 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,186 | €40,982 | +€4,795 | +13.3% |
| Other operating charges | 640/8 | €53,994 | €63,131 | +€9,138 | +16.9% |
| Non-recurring operating charges | 66A | €1,496 | €19,294 | +€17,798 | +1190.1% |
| Gross operating margin | 9900 | €652,271 | €606,495 | -€45,776 | -7.0% |
| Operating profit (loss) | 9901 | €131,014 | €100,222 | -€30,792 | -23.5% |
| Financial income | 75/76B | €18,062 | €516 | -€17,546 | -97.1% |
| Recurring financial income | 75 | €8 | €516 | +€508 | +6107.9% |
| Non-recurring financial income | 76B | €18,054 | - | -€18,054 | |
| Financial charges | 65/66B | €15,298 | €18,114 | +€2,816 | +18.4% |
| Recurring financial charges | 65 | €15,298 | €18,114 | +€2,816 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €133,778 | €82,624 | -€51,154 | -38.2% |
| Income taxes | 67/77 | €38,344 | €21,440 | -€16,904 | -44.1% |
| Profit (loss) for the period | 9904 | €95,435 | €61,184 | -€34,251 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €95,435 | €61,184 | -€34,251 | -35.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.