Comark: 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.
Comark
Largest movements
- Receivables within one year -€38,870
down €38,870 (-6.4%), from €610,913 to €572,043
of which Other amounts receivable: -€81,539
- Trade debts -€92,676
down €92,676 (-39.1%), from €237,178 to €144,501
- Other debts -€80,000
no longer reported in 2025 (was €80,000)
- Accrued charges and deferred income +€59,828
up €59,828 (+166.4%), from €35,951 to €95,780
- Reserves +€55,000
up €55,000 (+41.0%), from €134,200 to €189,200
of which Distributable reserves: +€55,000
- Tax, wage and social debts +€13,049
up €13,049 (+15.5%), from €84,105 to €97,154
of which Taxes: +€9,826
- Gross operating margin -€169,013
down €169,013 (-29.4%), from €575,569 to €406,556
- Purchases and services +€97,081
up €97,081 (+11.0%), from €881,694 to €978,775
- Staff costs -€91,274
down €91,274 (-22.3%), from €408,575 to €317,301
- Turnover -€74,484
down €74,484 (-5.2%), from €1.4m to €1.4m
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 | €633,577 | €588,919 | -€44,658 | -7.0% |
| Fixed assets | 21/28 | €9,561 | €6,376 | -€3,185 | -33.3% |
| Tangible fixed assets | 22/27 | €9,561 | €6,376 | -€3,185 | -33.3% |
| Plant, machinery and equipment | 23 | €9,561 | €6,376 | -€3,185 | -33.3% |
| Current assets | 29/58 | €624,016 | €582,543 | -€41,473 | -6.6% |
| Amounts receivable within one year | 40/41 | €610,913 | €572,043 | -€38,870 | -6.4% |
| Trade receivables | 40 | €288,884 | €331,552 | +€42,669 | +14.8% |
| Other amounts receivable | 41 | €322,030 | €240,491 | -€81,539 | -25.3% |
| Cash at bank and in hand | 54/58 | €8,049 | €6,122 | -€1,927 | -23.9% |
| Deferred charges and accrued income | 490/1 | €5,053 | €4,377 | -€676 | -13.4% |
| Total equity and liabilities | 10/49 | €633,577 | €588,919 | -€44,658 | -7.0% |
| Equity | 10/15 | €196,343 | €251,427 | +€55,084 | +28.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €134,200 | €189,200 | +€55,000 | +41.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €128,000 | €183,000 | +€55,000 | +43.0% |
| Profit (loss) carried forward | 14 | €143 | €227 | +€84 | +58.6% |
| Provisions and deferred taxes | 16 | - | €57 | +€57 | |
| Provisions for liabilities and charges | 160/5 | - | €57 | +€57 | |
| Pensions and similar obligations | 160 | - | €57 | +€57 | |
| Amounts payable | 17/49 | €437,234 | €337,434 | -€99,799 | -22.8% |
| Amounts payable within one year | 42/48 | €401,282 | €241,655 | -€159,627 | -39.8% |
| Trade debts | 44 | €237,178 | €144,501 | -€92,676 | -39.1% |
| Suppliers | 440/4 | €237,178 | €144,501 | -€92,676 | -39.1% |
| Taxes, remuneration and social security | 45 | €84,105 | €97,154 | +€13,049 | +15.5% |
| Taxes | 450/3 | €49,289 | €59,115 | +€9,826 | +19.9% |
| Remuneration and social security | 454/9 | €34,815 | €38,039 | +€3,224 | +9.3% |
| Other amounts payable | 47/48 | €80,000 | - | -€80,000 | |
| Accrued charges and deferred income | 492/3 | €35,951 | €95,780 | +€59,828 | +166.4% |
| Turnover | 70 | €1,439,384 | €1,364,900 | -€74,484 | -5.2% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €881,694 | €978,775 | +€97,081 | +11.0% |
| Remuneration, social security and pensions | 62 | €408,575 | €317,301 | -€91,274 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,610 | €4,644 | +€34 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €57 | +€57 | |
| Other operating charges | 640/8 | €2,453 | €1,366 | -€1,087 | -44.3% |
| Non-recurring operating charges | 66A | €1,533 | - | -€1,533 | |
| Gross operating margin | 9900 | €575,569 | €406,556 | -€169,013 | -29.4% |
| Operating profit (loss) | 9901 | €158,399 | €83,189 | -€75,211 | -47.5% |
| Financial income | 75/76B | €2,705 | €2,975 | +€270 | +10.0% |
| Recurring financial income | 75 | €2,705 | €2,975 | +€270 | +10.0% |
| Financial charges | 65/66B | €9,240 | €9,328 | +€88 | +1.0% |
| Recurring financial charges | 65 | €9,240 | €9,328 | +€88 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €151,864 | €76,836 | -€75,028 | -49.4% |
| Income taxes | 67/77 | €20,929 | €21,752 | +€823 | +3.9% |
| Profit (loss) for the period | 9904 | €130,935 | €55,084 | -€75,851 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €130,935 | €55,084 | -€75,851 | -57.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.