COMAPACK: 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.
COMAPACK
Largest movements
- Financial fixed assets -€239,250
down €239,250 (-49.8%), from €480,260 to €241,010
- Receivables within one year -€45,939
down €45,939 (-53.6%), from €85,722 to €39,783
- Profit (loss) carried forward -€139,952
new in 2025: -€139,952
- Reserves -€126,630
down €126,630 (-24.1%), from €524,797 to €398,167
- Trade debts -€12,658
down €12,658 (-60.5%), from €20,933 to €8,275
- Financial charges +€191,084
up €191,084 (+493,503%), from €39 to €191,123
of which Non-recurring financial charges: +€190,545
- Financial income -€26,820
down €26,820 (-66.0%), from €40,638 to €13,818
- Gross operating margin -€24,748
down €24,748 (-58.3%), from €42,476 to €17,728
- Taxes -€21,069
down €21,069 (-98.0%), from €21,498 to €429
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 | €592,328 | €308,281 | -€284,047 | -48.0% |
| Fixed assets | 21/28 | €480,260 | €241,010 | -€239,250 | -49.8% |
| Financial fixed assets | 28 | €480,260 | €241,010 | -€239,250 | -49.8% |
| Current assets | 29/58 | €112,068 | €67,271 | -€44,797 | -40.0% |
| Amounts receivable within one year | 40/41 | €85,722 | €39,783 | -€45,939 | -53.6% |
| Other amounts receivable | 41 | €85,722 | €39,783 | -€45,939 | -53.6% |
| Cash at bank and in hand | 54/58 | €22,802 | €26,176 | +€3,374 | +14.8% |
| Deferred charges and accrued income | 490/1 | €3,544 | €1,312 | -€2,232 | -63.0% |
| Total equity and liabilities | 10/49 | €592,328 | €308,281 | -€284,047 | -48.0% |
| Equity | 10/15 | €544,047 | €277,465 | -€266,582 | -49.0% |
| Contributions | 10/11 | €19,250 | €19,250 | = | 0.0% |
| Reserves | 13 | €524,797 | €398,167 | -€126,630 | -24.1% |
| Distributable reserves | 133 | €524,797 | €398,167 | -€126,630 | -24.1% |
| Profit (loss) carried forward | 14 | - | -€139,952 | -€139,952 | |
| Amounts payable | 17/49 | €48,281 | €30,816 | -€17,465 | -36.2% |
| Amounts payable within one year | 42/48 | €48,281 | €30,816 | -€17,465 | -36.2% |
| Trade debts | 44 | €20,933 | €8,275 | -€12,658 | -60.5% |
| Suppliers | 440/4 | €20,933 | €8,275 | -€12,658 | -60.5% |
| Taxes, remuneration and social security | 45 | €27,349 | €22,541 | -€4,807 | -17.6% |
| Taxes | 450/3 | €27,349 | €22,541 | -€4,807 | -17.6% |
| Other operating charges | 640/8 | €1,267 | €1,313 | +€46 | +3.7% |
| Gross operating margin | 9900 | €42,476 | €17,728 | -€24,748 | -58.3% |
| Operating profit (loss) | 9901 | €41,209 | €16,415 | -€24,794 | -60.2% |
| Financial income | 75/76B | €40,638 | €13,818 | -€26,820 | -66.0% |
| Recurring financial income | 75 | €40,638 | €13,818 | -€26,820 | -66.0% |
| Financial charges | 65/66B | €39 | €191,123 | +€191,084 | +493,503% |
| Recurring financial charges | 65 | €39 | €578 | +€539 | +1,392% |
| Non-recurring financial charges | 66B | - | €190,545 | +€190,545 | |
| Profit (loss) for the period before taxes | 9903 | €81,809 | -€160,889 | -€242,698 | |
| Income taxes | 67/77 | €21,498 | €429 | -€21,069 | -98.0% |
| Profit (loss) for the period | 9904 | €60,311 | -€161,318 | -€221,629 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,311 | -€161,318 | -€221,629 |
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 20 October 2026 via checked.be.