COMANVER: 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.
COMANVER
Largest movements
- Tangible fixed assets -€2,778
down €2,778 (-7.2%), from €38,732 to €35,954
- Cash -€558
down €558 (-36.3%), from €1,539 to €981
mainly Net result for the year (-€1,995) and Other debts (-€1,353)
- Profit (loss) carried forward -€1,995
down €1,995 (-2.0%), from -€99,707 to -€101,702
- Other debts -€1,353
down €1,353 (-1.3%), from €101,040 to €99,688
- Gross operating margin +€988
up €988 (+38.0%), from €2,601 to €3,589
- Other operating charges -€63
down €63 (-2.2%), from €2,798 to €2,736
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 | €40,271 | €36,935 | -€3,336 | -8.3% |
| Fixed assets | 21/28 | €38,732 | €35,954 | -€2,778 | -7.2% |
| Tangible fixed assets | 22/27 | €38,732 | €35,954 | -€2,778 | -7.2% |
| Land and buildings | 22 | €38,732 | €35,954 | -€2,778 | -7.2% |
| Current assets | 29/58 | €1,539 | €981 | -€558 | -36.3% |
| Cash at bank and in hand | 54/58 | €1,539 | €981 | -€558 | -36.3% |
| Total equity and liabilities | 10/49 | €40,271 | €36,935 | -€3,336 | -8.3% |
| Equity | 10/15 | -€61,157 | -€63,152 | -€1,995 | -3.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,707 | -€101,702 | -€1,995 | -2.0% |
| Amounts payable | 17/49 | €101,427 | €100,087 | -€1,340 | -1.3% |
| Amounts payable within one year | 42/48 | €101,040 | €99,688 | -€1,353 | -1.3% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €101,040 | €99,688 | -€1,353 | -1.3% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,778 | €2,778 | = | 0.0% |
| Other operating charges | 640/8 | €2,798 | €2,736 | -€63 | -2.2% |
| Gross operating margin | 9900 | €2,601 | €3,589 | +€988 | +38.0% |
| Operating profit (loss) | 9901 | -€2,974 | -€1,924 | +€1,050 | +35.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €77 | €74 | -€4 | -4.9% |
| Recurring financial charges | 65 | €77 | €74 | -€4 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,052 | -€1,995 | +€1,057 | +34.6% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€3,052 | -€1,995 | +€1,056 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,052 | -€1,995 | +€1,056 | +34.6% |
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 4 October 2026 via checked.be.