Comadvies: 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.
Comadvies
Largest movements
- Receivables within one year +€12,311
up €12,311 (+121%), from €10,148 to €22,458
of which Trade receivables: +€12,265
- Tangible fixed assets -€556
down €556 (-50.8%), from €1,095 to €539
of which Furniture and vehicles: -€511
- Deferred charges and accrued income -€542
down €542 (-6.4%), from €8,441 to €7,899
- Debts after one year -€12,442
down €12,442 (-45.8%), from €27,139 to €14,696
- Trade debts +€8,603
up €8,603 (+384%), from €2,238 to €10,841
- Profit (loss) carried forward +€8,280
up €8,280 (+26.8%), from -€30,876 to -€22,597
- Tax, wage and social debts +€6,527
up €6,527 (+265%), from €2,459 to €8,986
- Gross operating margin -€14,847
down €14,847 (-48.0%), from €30,926 to €16,078
- Write-downs -€4,625
no longer reported in 2025 (was €4,625)
- Other operating charges +€1,738
up €1,738 (+217%), from €802 to €2,540
- Financial charges +€706
up €706 (+20.9%), from €3,371 to €4,077
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.
Derived cash bridge
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 | €42,652 | €53,811 | +€11,158 | +26.2% |
| Fixed assets | 21/28 | €2,160 | €1,604 | -€556 | -25.7% |
| Tangible fixed assets | 22/27 | €1,095 | €539 | -€556 | -50.8% |
| Plant, machinery and equipment | 23 | €331 | €286 | -€45 | -13.5% |
| Furniture and vehicles | 24 | €764 | €253 | -€511 | -66.9% |
| Financial fixed assets | 28 | €1,065 | €1,065 | = | 0.0% |
| Current assets | 29/58 | €40,492 | €52,207 | +€11,715 | +28.9% |
| Amounts receivable within one year | 40/41 | €10,148 | €22,458 | +€12,311 | +121% |
| Trade receivables | 40 | €7,837 | €20,102 | +€12,265 | +157% |
| Other amounts receivable | 41 | €2,311 | €2,356 | +€46 | +2.0% |
| Cash at bank and in hand | 54/58 | €21,903 | €21,850 | -€54 | -0.2% |
| Deferred charges and accrued income | 490/1 | €8,441 | €7,899 | -€542 | -6.4% |
| Total equity and liabilities | 10/49 | €42,652 | €53,811 | +€11,158 | +26.2% |
| Equity | 10/15 | €10,013 | €18,292 | +€8,280 | +82.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €15,889 | €15,889 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,389 | €13,389 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,876 | -€22,597 | +€8,280 | +26.8% |
| Amounts payable | 17/49 | €32,640 | €35,518 | +€2,879 | +8.8% |
| Amounts payable after more than one year | 17 | €27,139 | €14,696 | -€12,442 | -45.8% |
| Financial debts | 170/4 | €27,139 | €14,696 | -€12,442 | -45.8% |
| Amounts payable within one year | 42/48 | €4,697 | €19,827 | +€15,130 | +322% |
| Trade debts | 44 | €2,238 | €10,841 | +€8,603 | +384% |
| Suppliers | 440/4 | €2,238 | €10,841 | +€8,603 | +384% |
| Taxes, remuneration and social security | 45 | €2,459 | €8,986 | +€6,527 | +265% |
| Taxes | 450/3 | €2,459 | €8,986 | +€6,527 | +265% |
| Accrued charges and deferred income | 492/3 | €804 | €995 | +€191 | +23.8% |
| Remuneration, social security and pensions | 62 | €44 | - | -€44 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €869 | €787 | -€82 | -9.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,625 | - | -€4,625 | |
| Other operating charges | 640/8 | €802 | €2,540 | +€1,738 | +217% |
| Gross operating margin | 9900 | €30,926 | €16,078 | -€14,847 | -48.0% |
| Operating profit (loss) | 9901 | €24,587 | €12,752 | -€11,835 | -48.1% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €3,371 | €4,077 | +€706 | +20.9% |
| Recurring financial charges | 65 | €3,371 | €4,077 | +€706 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €21,215 | €8,679 | -€12,537 | -59.1% |
| Income taxes | 67/77 | €339 | €399 | +€60 | +17.8% |
| Profit (loss) for the period | 9904 | €20,877 | €8,280 | -€12,597 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,877 | €8,280 | -€12,597 | -60.3% |
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 22 October 2026 via checked.be.