COMAPRO: 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.
COMAPRO
Largest movements
- Tangible fixed assets -€22,113
down €22,113 (-8.0%), from €276,012 to €253,899
of which Furniture and vehicles: -€13,842
- Receivables within one year +€6,651
up €6,651 (+11.4%), from €58,594 to €65,244
of which Trade receivables: +€4,351
- Stocks and contracts -€5,000
no longer reported in 2024 (was €5,000)
- Trade debts -€9,631
down €9,631 (-39.3%), from €24,498 to €14,867
- Debts after one year -€7,797
down €7,797 (-7.4%), from €105,528 to €97,730
- Gross operating margin +€42,342
up €42,342, from -€15,206 to €27,136
- Financial charges -€4,349
down €4,349 (-55.5%), from €7,842 to €3,492
- Depreciation +€2,200
up €2,200 (+11.0%), from €19,913 to €22,113
- Other operating charges -€317
down €317 (-10.0%), from €3,163 to €2,845
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,106 | €321,694 | -€18,411 | -5.4% |
| Fixed assets | 21/28 | €276,512 | €253,899 | -€22,613 | -8.2% |
| Tangible fixed assets | 22/27 | €276,012 | €253,899 | -€22,113 | -8.0% |
| Land and buildings | 22 | €217,945 | €209,924 | -€8,022 | -3.7% |
| Plant, machinery and equipment | 23 | €499 | €250 | -€250 | -50.0% |
| Furniture and vehicles | 24 | €57,567 | €43,725 | -€13,842 | -24.0% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €63,594 | €67,796 | +€4,202 | +6.6% |
| Stocks and contracts in progress | 3 | €5,000 | - | -€5,000 | |
| Stocks | 30/36 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €58,594 | €65,244 | +€6,651 | +11.4% |
| Trade receivables | 40 | €52,339 | €56,690 | +€4,351 | +8.3% |
| Other amounts receivable | 41 | €6,255 | €8,555 | +€2,300 | +36.8% |
| Cash at bank and in hand | 54/58 | - | €2,551 | +€2,551 | |
| Total equity and liabilities | 10/49 | €340,106 | €321,694 | -€18,411 | -5.4% |
| Equity | 10/15 | €45,831 | €44,515 | -€1,315 | -2.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €26,831 | €25,515 | -€1,315 | -4.9% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,544 | €10,544 | = | 0.0% |
| Distributable reserves | 133 | €14,387 | €13,072 | -€1,315 | -9.1% |
| Amounts payable | 17/49 | €294,275 | €277,179 | -€17,096 | -5.8% |
| Amounts payable after more than one year | 17 | €105,528 | €97,730 | -€7,797 | -7.4% |
| Financial debts | 170/4 | €105,528 | €97,730 | -€7,797 | -7.4% |
| Amounts payable within one year | 42/48 | €188,747 | €179,449 | -€9,298 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €23,334 | €22,901 | -€433 | -1.9% |
| Financial debts | 43 | €29,847 | €29,847 | = | 0.0% |
| Credit institutions | 430/8 | €29,847 | €29,847 | = | 0.0% |
| Trade debts | 44 | €24,498 | €14,867 | -€9,631 | -39.3% |
| Suppliers | 440/4 | €24,498 | €14,867 | -€9,631 | -39.3% |
| Taxes, remuneration and social security | 45 | €161 | - | -€161 | |
| Taxes | 450/3 | €161 | - | -€161 | |
| Other amounts payable | 47/48 | €110,907 | €111,834 | +€927 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,913 | €22,113 | +€2,200 | +11.0% |
| Other operating charges | 640/8 | €3,163 | €2,845 | -€317 | -10.0% |
| Gross operating margin | 9900 | -€15,206 | €27,136 | +€42,342 | |
| Operating profit (loss) | 9901 | -€38,282 | €2,177 | +€40,459 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,842 | €3,492 | -€4,349 | -55.5% |
| Recurring financial charges | 65 | €7,842 | €3,492 | -€4,349 | -55.5% |
| Profit (loss) for the period before taxes | 9903 | -€46,123 | -€1,315 | +€44,808 | +97.1% |
| Profit (loss) for the period | 9904 | -€46,123 | -€1,315 | +€44,808 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,123 | -€1,315 | +€44,808 | +97.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.