COMANPRO: 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.
COMANPRO
Largest movements
- Receivables after one year -€236,358
down €236,358 (-54.8%), from €431,000 to €194,642
of which Other amounts receivable: -€200,000
- Cash -€48,803
down €48,803 (-19.5%), from €249,679 to €200,876
mainly Contributions, distributions and other (-€226,462) and Trade debts (-€69,747)
- Tangible fixed assets -€16,428
down €16,428 (-52.0%), from €31,606 to €15,178
- Reserves -€226,462
down €226,462 (-21.9%), from €1.0m to €805,664
of which Distributable reserves: -€226,462
- Trade debts -€69,747
down €69,747 (-80.2%), from €86,933 to €17,185
- Current portion of long-term debt -€14,826
no longer reported in 2025 (was €14,826)
- Tax, wage and social debts +€14,815
up €14,815 (+2,919%), from €508 to €15,322
- Gross operating margin -€189,069
down €189,069 (-86.2%), from €219,238 to €30,168
- Taxes -€51,319
down €51,319 (-84.1%), from €61,023 to €9,704
- Other operating charges +€3,097
up €3,097 (+174%), from €1,782 to €4,878
- Depreciation -€2,687
down €2,687 (-12.9%), from €20,879 to €18,192
- Financial income +€2,625
new in 2025: €2,625
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 | €1,161,655 | €857,175 | -€304,480 | -26.2% |
| Fixed assets | 21/28 | €31,606 | €15,178 | -€16,428 | -52.0% |
| Tangible fixed assets | 22/27 | €31,606 | €15,178 | -€16,428 | -52.0% |
| Furniture and vehicles | 24 | €31,606 | €15,178 | -€16,428 | -52.0% |
| Current assets | 29/58 | €1,130,049 | €841,997 | -€288,052 | -25.5% |
| Amounts receivable after more than one year | 29 | €431,000 | €194,642 | -€236,358 | -54.8% |
| Trade receivables | 290 | €231,000 | €194,642 | -€36,358 | -15.7% |
| Other amounts receivable | 291 | €200,000 | - | -€200,000 | |
| Amounts receivable within one year | 40/41 | €419,915 | €417,331 | -€2,584 | -0.6% |
| Trade receivables | 40 | €12,593 | €18,417 | +€5,824 | +46.3% |
| Other amounts receivable | 41 | €407,322 | €398,914 | -€8,408 | -2.1% |
| Current investments | 50/53 | €26,188 | €26,188 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €249,679 | €200,876 | -€48,803 | -19.5% |
| Deferred charges and accrued income | 490/1 | €3,268 | €2,960 | -€308 | -9.4% |
| Total equity and liabilities | 10/49 | €1,161,655 | €857,175 | -€304,480 | -26.2% |
| Equity | 10/15 | €1,051,674 | €824,668 | -€227,006 | -21.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,032,126 | €805,664 | -€226,462 | -21.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,030,266 | €803,804 | -€226,462 | -22.0% |
| Profit (loss) carried forward | 14 | €948 | €404 | -€544 | -57.4% |
| Amounts payable | 17/49 | €109,981 | €32,508 | -€77,474 | -70.4% |
| Amounts payable after more than one year | 17 | €7,716 | - | -€7,716 | |
| Other amounts payable | 178/9 | €7,716 | - | -€7,716 | |
| Amounts payable within one year | 42/48 | €102,266 | €32,508 | -€69,758 | -68.2% |
| Current portion of amounts payable after more than one year | 42 | €14,826 | - | -€14,826 | |
| Trade debts | 44 | €86,933 | €17,185 | -€69,747 | -80.2% |
| Suppliers | 440/4 | €86,933 | €17,185 | -€69,747 | -80.2% |
| Taxes, remuneration and social security | 45 | €508 | €15,322 | +€14,815 | +2,919% |
| Taxes | 450/3 | €508 | €15,322 | +€14,815 | +2,919% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,879 | €18,192 | -€2,687 | -12.9% |
| Other operating charges | 640/8 | €1,782 | €4,878 | +€3,097 | +174% |
| Gross operating margin | 9900 | €219,238 | €30,168 | -€189,069 | -86.2% |
| Operating profit (loss) | 9901 | €196,577 | €7,098 | -€189,478 | -96.4% |
| Financial income | 75/76B | - | €2,625 | +€2,625 | |
| Recurring financial income | 75 | - | €2,625 | +€2,625 | |
| Financial charges | 65/66B | €877 | €564 | -€313 | -35.7% |
| Recurring financial charges | 65 | €877 | €564 | -€313 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €195,700 | €9,160 | -€186,540 | -95.3% |
| Income taxes | 67/77 | €61,023 | €9,704 | -€51,319 | -84.1% |
| Profit (loss) for the period | 9904 | €134,677 | -€544 | -€135,221 | |
| Profit (loss) for the period to be appropriated | 9905 | €134,677 | -€544 | -€135,221 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.