COMANDAS: 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.
COMANDAS
Largest movements
- Cash -€23,603
down €23,603 (-23.0%), from €102,446 to €78,843
mainly Net result for the year (-€32,989) and Other debts (-€7,334)
- Tangible fixed assets -€17,405
down €17,405 (-21.6%), from €80,504 to €63,098
of which Furniture and vehicles: -€15,967
- Profit (loss) carried forward -€32,989
down €32,989, from €0 to -€32,989
- Other debts -€7,334
down €7,334 (-4.1%), from €179,145 to €171,811
- Gross operating margin -€86,893
down €86,893, from €72,133 to -€14,759
- Taxes -€13,078
down €13,078 (-97.8%), from €13,374 to €296
- Depreciation +€8,624
up €8,624 (+98.2%), from €8,781 to €17,405
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 | €185,844 | €144,335 | -€41,509 | -22.3% |
| Fixed assets | 21/28 | €80,504 | €63,098 | -€17,405 | -21.6% |
| Tangible fixed assets | 22/27 | €80,504 | €63,098 | -€17,405 | -21.6% |
| Plant, machinery and equipment | 23 | €2,172 | €1,687 | -€485 | -22.3% |
| Furniture and vehicles | 24 | €72,260 | €56,293 | -€15,967 | -22.1% |
| Other tangible fixed assets | 26 | €6,071 | €5,118 | -€953 | -15.7% |
| Current assets | 29/58 | €105,340 | €81,237 | -€24,104 | -22.9% |
| Amounts receivable within one year | 40/41 | €1,814 | €1,275 | -€539 | -29.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,814 | €1,275 | -€539 | -29.7% |
| Cash at bank and in hand | 54/58 | €102,446 | €78,843 | -€23,603 | -23.0% |
| Deferred charges and accrued income | 490/1 | €1,080 | €1,119 | +€39 | +3.6% |
| Total equity and liabilities | 10/49 | €185,844 | €144,335 | -€41,509 | -22.3% |
| Equity | 10/15 | €5,000 | -€27,989 | -€32,989 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€32,989 | -€32,989 | |
| Amounts payable | 17/49 | €180,844 | €172,324 | -€8,520 | -4.7% |
| Amounts payable within one year | 42/48 | €180,844 | €172,324 | -€8,520 | -4.7% |
| Financial debts | 43 | €123 | €33 | -€89 | -72.8% |
| Credit institutions | 430/8 | €123 | €33 | -€89 | -72.8% |
| Trade debts | 44 | €584 | €400 | -€184 | -31.5% |
| Suppliers | 440/4 | €584 | €400 | -€184 | -31.5% |
| Taxes, remuneration and social security | 45 | €992 | €80 | -€913 | -92.0% |
| Taxes | 450/3 | €992 | €80 | -€913 | -92.0% |
| Other amounts payable | 47/48 | €179,145 | €171,811 | -€7,334 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,781 | €17,405 | +€8,624 | +98.2% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €72,133 | -€14,759 | -€86,893 | |
| Operating profit (loss) | 9901 | €62,968 | -€32,552 | -€95,520 | |
| Financial income | 75/76B | - | €721 | +€721 | |
| Recurring financial income | 75 | - | €721 | +€721 | |
| Financial charges | 65/66B | €300 | €862 | +€563 | +187.9% |
| Recurring financial charges | 65 | €300 | €862 | +€563 | +187.9% |
| Profit (loss) for the period before taxes | 9903 | €62,668 | -€32,693 | -€95,362 | |
| Income taxes | 67/77 | €13,374 | €296 | -€13,078 | -97.8% |
| Profit (loss) for the period | 9904 | €49,294 | -€32,989 | -€82,283 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,294 | -€32,989 | -€82,283 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.