Comara: 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.
Comara
Largest movements
- Deferred charges and accrued income +€2,156
up €2,156 (+283.1%), from €762 to €2,917
- Receivables within one year +€1,205
up €1,205 (+23.3%), from €5,167 to €6,373
- Profit (loss) carried forward +€3,277
up €3,277 (+34.3%), from -€9,547 to -€6,270
- Gross operating margin +€9,071
up €9,071, from -€3,729 to €5,342
- Other operating charges +€161
up €161 (+7.3%), from €2,215 to €2,376
- Financial income +€131
up €131 (+46.3%), from €282 to €413
- Financial charges -€115
down €115 (-52.9%), from €217 to €102
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 | €11,291 | €14,581 | +€3,289 | +29.1% |
| Fixed assets | 21/28 | €4,958 | €4,958 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,958 | €4,958 | = | 0.0% |
| Land and buildings | 22 | €4,958 | €4,958 | = | 0.0% |
| Current assets | 29/58 | €6,334 | €9,623 | +€3,289 | +51.9% |
| Amounts receivable within one year | 40/41 | €5,167 | €6,373 | +€1,205 | +23.3% |
| Other amounts receivable | 41 | €5,167 | €6,373 | +€1,205 | +23.3% |
| Cash at bank and in hand | 54/58 | €405 | €333 | -€72 | -17.8% |
| Deferred charges and accrued income | 490/1 | €762 | €2,917 | +€2,156 | +283.1% |
| Total equity and liabilities | 10/49 | €11,291 | €14,581 | +€3,289 | +29.1% |
| Equity | 10/15 | €10,904 | €14,181 | +€3,277 | +30.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,547 | -€6,270 | +€3,277 | +34.3% |
| Amounts payable | 17/49 | €387 | €400 | +€12 | +3.2% |
| Amounts payable within one year | 42/48 | €387 | €400 | +€12 | +3.2% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Other operating charges | 640/8 | €2,215 | €2,376 | +€161 | +7.3% |
| Gross operating margin | 9900 | -€3,729 | €5,342 | +€9,071 | |
| Operating profit (loss) | 9901 | -€5,944 | €2,966 | +€8,911 | |
| Financial income | 75/76B | €282 | €413 | +€131 | +46.3% |
| Recurring financial income | 75 | €282 | €413 | +€131 | +46.3% |
| Financial charges | 65/66B | €217 | €102 | -€115 | -52.9% |
| Recurring financial charges | 65 | €217 | €102 | -€115 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,879 | €3,277 | +€9,156 | |
| Profit (loss) for the period | 9904 | -€5,879 | €3,277 | +€9,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,879 | €3,277 | +€9,156 |
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 6 October 2026 via checked.be.