COMAGEX SPEELGOED: 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.
COMAGEX SPEELGOED
Largest movements
- Cash -€83,097
down €83,097 (-89.8%), from €92,487 to €9,390
mainly Net result for the year (-€106,914) and Trade debts (-€8,896)
- Receivables after one year -€26,148
no longer reported in 2024 (was €26,148)
- Receivables within one year +€2,984
up €2,984 (+8.5%), from €35,282 to €38,266
of which Trade receivables: +€5,379
- Profit (loss) carried forward -€106,914
down €106,914, from €25,985 to -€80,928
- Trade debts -€8,896
down €8,896 (-28.2%), from €31,596 to €22,700
- Other debts +€6,308
new in 2024: €6,308
- Gross operating margin -€74,037
down €74,037 (-274.3%), from -€26,992 to -€101,028
- Financial income -€1,697
down €1,697 (-100.0%), from €1,697 to €0
- Staff costs -€1,473
down €1,473 (-45.9%), from €3,212 to €1,739
- Depreciation +€1,013
up €1,013 (+187.0%), from €542 to €1,554
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 | €167,006 | €57,720 | -€109,286 | -65.4% |
| Fixed assets | 21/28 | €7,366 | €5,812 | -€1,554 | -21.1% |
| Tangible fixed assets | 22/27 | €7,230 | €5,675 | -€1,554 | -21.5% |
| Plant, machinery and equipment | 23 | €1,955 | €1,506 | -€449 | -23.0% |
| Furniture and vehicles | 24 | €5,275 | €4,170 | -€1,105 | -21.0% |
| Financial fixed assets | 28 | €136 | €136 | = | 0.0% |
| Current assets | 29/58 | €159,640 | €51,908 | -€107,732 | -67.5% |
| Amounts receivable after more than one year | 29 | €26,148 | - | -€26,148 | |
| Other amounts receivable | 291 | €26,148 | - | -€26,148 | |
| Stocks and contracts in progress | 3 | €1,947 | €1,947 | = | 0.0% |
| Stocks | 30/36 | €1,947 | €1,947 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,282 | €38,266 | +€2,984 | +8.5% |
| Trade receivables | 40 | €31,526 | €36,905 | +€5,379 | +17.1% |
| Other amounts receivable | 41 | €3,756 | €1,361 | -€2,395 | -63.8% |
| Cash at bank and in hand | 54/58 | €92,487 | €9,390 | -€83,097 | -89.8% |
| Deferred charges and accrued income | 490/1 | €3,775 | €2,305 | -€1,470 | -38.9% |
| Total equity and liabilities | 10/49 | €167,006 | €57,720 | -€109,286 | -65.4% |
| Equity | 10/15 | €135,409 | €28,496 | -€106,914 | -79.0% |
| Contributions | 10/11 | €80,600 | €80,600 | = | 0.0% |
| Capital | 10 | €80,600 | €80,600 | = | 0.0% |
| Issued capital | 100 | €80,600 | €80,600 | = | 0.0% |
| Reserves | 13 | €28,824 | €28,824 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,059 | €8,059 | = | 0.0% |
| Legal reserve | 130 | €8,059 | €8,059 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,372 | €5,372 | = | 0.0% |
| Distributable reserves | 133 | €15,393 | €15,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,985 | -€80,928 | -€106,914 | |
| Amounts payable | 17/49 | €31,596 | €29,224 | -€2,372 | -7.5% |
| Amounts payable within one year | 42/48 | €31,596 | €29,224 | -€2,372 | -7.5% |
| Trade debts | 44 | €31,596 | €22,700 | -€8,896 | -28.2% |
| Suppliers | 440/4 | €31,596 | €22,700 | -€8,896 | -28.2% |
| Taxes, remuneration and social security | 45 | - | €216 | +€216 | |
| Taxes | 450/3 | - | €216 | +€216 | |
| Other amounts payable | 47/48 | - | €6,308 | +€6,308 | |
| Remuneration, social security and pensions | 62 | €3,212 | €1,739 | -€1,473 | -45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €542 | €1,554 | +€1,013 | +187.0% |
| Other operating charges | 640/8 | €2,328 | €2,054 | -€274 | -11.8% |
| Gross operating margin | 9900 | -€26,992 | -€101,028 | -€74,037 | -274.3% |
| Operating profit (loss) | 9901 | -€33,073 | -€106,375 | -€73,302 | -221.6% |
| Financial income | 75/76B | €1,697 | €0 | -€1,697 | -100.0% |
| Recurring financial income | 75 | €1,697 | €0 | -€1,697 | -100.0% |
| Financial charges | 65/66B | €420 | €322 | -€98 | -23.2% |
| Recurring financial charges | 65 | €420 | €322 | -€98 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,796 | -€106,697 | -€74,901 | -235.6% |
| Income taxes | 67/77 | €156 | €216 | +€60 | +38.7% |
| Profit (loss) for the period | 9904 | -€31,952 | -€106,914 | -€74,962 | -234.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,952 | -€106,914 | -€74,962 | -234.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.