COMAPOM: 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.
COMAPOM
Largest movements
- Receivables within one year -€274,991
down €274,991 (-49.8%), from €552,115 to €277,124
of which Trade receivables: -€256,100
- Stocks and contracts -€222,935
down €222,935 (-99.1%), from €225,000 to €2,065
- Cash -€173,997
down €173,997 (-50.8%), from €342,803 to €168,806
mainly Trade debts (-€722,045) and Current portion of long-term debt (-€12,429)
- Trade debts -€722,045
down €722,045 (-75.5%), from €955,843 to €233,798
- Other debts +€30,000
up €30,000 (+27.3%), from €109,800 to €139,800
- Tax, wage and social debts +€25,324
new in 2025: €25,324
- Current portion of long-term debt -€12,429
no longer reported in 2025 (was €12,429)
- Purchases and services -€127,315
down €127,315 (-16.6%), from €764,834 to €637,519
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 | €1,149,541 | €470,389 | -€679,152 | -59.1% |
| Fixed assets | 21/28 | €29,623 | €22,394 | -€7,229 | -24.4% |
| Tangible fixed assets | 22/27 | €29,623 | €22,394 | -€7,229 | -24.4% |
| Land and buildings | 22 | €12,394 | €12,394 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €10,000 | +€10,000 | |
| Furniture and vehicles | 24 | €17,229 | €0 | -€17,229 | -100% |
| Current assets | 29/58 | €1,119,918 | €447,995 | -€671,923 | -60.0% |
| Stocks and contracts in progress | 3 | €225,000 | €2,065 | -€222,935 | -99.1% |
| Stocks | 30/36 | €225,000 | €2,065 | -€222,935 | -99.1% |
| Amounts receivable within one year | 40/41 | €552,115 | €277,124 | -€274,991 | -49.8% |
| Trade receivables | 40 | €533,224 | €277,124 | -€256,100 | -48.0% |
| Other amounts receivable | 41 | €18,891 | - | -€18,891 | |
| Cash at bank and in hand | 54/58 | €342,803 | €168,806 | -€173,997 | -50.8% |
| Total equity and liabilities | 10/49 | €1,149,541 | €470,389 | -€679,152 | -59.1% |
| Equity | 10/15 | €71,469 | €71,467 | -€2 | 0.0% |
| Contributions | 10/11 | €74,375 | €74,375 | = | 0.0% |
| Capital | 10 | €74,375 | €74,375 | = | 0.0% |
| Issued capital | 100 | €74,375 | €74,375 | = | 0.0% |
| Reserves | 13 | €7,438 | €7,438 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,438 | €7,438 | = | 0.0% |
| Legal reserve | 130 | €7,438 | €7,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,344 | -€10,346 | -€2 | 0.0% |
| Amounts payable | 17/49 | €1,078,072 | €398,922 | -€679,150 | -63.0% |
| Amounts payable within one year | 42/48 | €1,078,072 | €398,922 | -€679,150 | -63.0% |
| Current portion of amounts payable after more than one year | 42 | €12,429 | - | -€12,429 | |
| Trade debts | 44 | €955,843 | €233,798 | -€722,045 | -75.5% |
| Suppliers | 440/4 | €955,843 | €233,798 | -€722,045 | -75.5% |
| Taxes, remuneration and social security | 45 | - | €25,324 | +€25,324 | |
| Taxes | 450/3 | - | €25,324 | +€25,324 | |
| Other amounts payable | 47/48 | €109,800 | €139,800 | +€30,000 | +27.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €764,834 | €637,519 | -€127,315 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,228 | €17,229 | +€1 | 0.0% |
| Other operating charges | 640/8 | €3,096 | €3,162 | +€66 | +2.1% |
| Gross operating margin | 9900 | €20,794 | €20,688 | -€106 | -0.5% |
| Operating profit (loss) | 9901 | €470 | €297 | -€173 | -36.8% |
| Financial charges | 65/66B | €342 | €299 | -€43 | -12.6% |
| Recurring financial charges | 65 | €342 | €299 | -€43 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €128 | -€2 | -€130 | |
| Profit (loss) for the period | 9904 | €128 | -€2 | -€130 | |
| Profit (loss) for the period to be appropriated | 9905 | €128 | -€2 | -€130 |
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 21 October 2026 via checked.be.