COMASE INFORMATIQUE: 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.
COMASE INFORMATIQUE
Largest movements
- Cash -€274,753
down €274,753 (-58.7%), from €467,791 to €193,037
mainly Advances received (-€184,301) and Receivables within one year (-€155,362)
- Receivables within one year +€155,362
up €155,362 (+80.7%), from €192,570 to €347,932
of which Other amounts receivable: +€143,306
- Stocks and contracts +€54,653
up €54,653 (+164.0%), from €33,334 to €87,986
- Deferred charges and accrued income -€16,017
down €16,017 (-26.1%), from €61,486 to €45,468
- Advances received -€184,301
no longer reported in 2025 (was €184,301)
- Profit (loss) carried forward +€71,047
up €71,047 (+56.1%), from €126,645 to €197,692
- Accrued charges and deferred income +€47,846
up €47,846 (+88.2%), from €54,277 to €102,123
- Tax, wage and social debts -€16,580
down €16,580 (-11.0%), from €150,401 to €133,821
of which Remuneration and social security: -€8,311
- Gross operating margin -€88,495
down €88,495 (-12.6%), from €702,035 to €613,540
- Staff costs -€69,445
down €69,445 (-12.0%), from €578,504 to €509,059
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 | €782,474 | €698,507 | -€83,967 | -10.7% |
| Fixed assets | 21/28 | €27,295 | €24,083 | -€3,212 | -11.8% |
| Intangible fixed assets | 21 | €4,622 | €3,531 | -€1,091 | -23.6% |
| Tangible fixed assets | 22/27 | €4,263 | €2,142 | -€2,120 | -49.7% |
| Plant, machinery and equipment | 23 | €1,951 | €1,951 | = | 0.0% |
| Furniture and vehicles | 24 | €2,312 | €191 | -€2,120 | -91.7% |
| Financial fixed assets | 28 | €18,410 | €18,410 | = | 0.0% |
| Current assets | 29/58 | €755,180 | €674,424 | -€80,756 | -10.7% |
| Stocks and contracts in progress | 3 | €33,334 | €87,986 | +€54,653 | +164.0% |
| Contracts in progress | 37 | €33,334 | €87,986 | +€54,653 | +164.0% |
| Amounts receivable within one year | 40/41 | €192,570 | €347,932 | +€155,362 | +80.7% |
| Trade receivables | 40 | €182,575 | €194,632 | +€12,057 | +6.6% |
| Other amounts receivable | 41 | €9,995 | €153,300 | +€143,306 | +1433.8% |
| Cash at bank and in hand | 54/58 | €467,791 | €193,037 | -€274,753 | -58.7% |
| Deferred charges and accrued income | 490/1 | €61,486 | €45,468 | -€16,017 | -26.1% |
| Total equity and liabilities | 10/49 | €782,474 | €698,507 | -€83,967 | -10.7% |
| Equity | 10/15 | €291,645 | €362,692 | +€71,047 | +24.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,645 | €197,692 | +€71,047 | +56.1% |
| Amounts payable | 17/49 | €490,829 | €335,815 | -€155,015 | -31.6% |
| Amounts payable within one year | 42/48 | €436,553 | €233,692 | -€202,861 | -46.5% |
| Trade debts | 44 | €101,852 | €99,871 | -€1,980 | -1.9% |
| Suppliers | 440/4 | €101,852 | €99,871 | -€1,980 | -1.9% |
| Advances received on contracts in progress | 46 | €184,301 | - | -€184,301 | |
| Taxes, remuneration and social security | 45 | €150,401 | €133,821 | -€16,580 | -11.0% |
| Taxes | 450/3 | €79,504 | €71,236 | -€8,268 | -10.4% |
| Remuneration and social security | 454/9 | €70,896 | €62,585 | -€8,311 | -11.7% |
| Accrued charges and deferred income | 492/3 | €54,277 | €102,123 | +€47,846 | +88.2% |
| Remuneration, social security and pensions | 62 | €578,504 | €509,059 | -€69,445 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,187 | €3,212 | -€1,976 | -38.1% |
| Other operating charges | 640/8 | €3,020 | €2,408 | -€612 | -20.3% |
| Gross operating margin | 9900 | €702,035 | €613,540 | -€88,495 | -12.6% |
| Operating profit (loss) | 9901 | €115,324 | €98,861 | -€16,463 | -14.3% |
| Financial income | 75/76B | €19 | €2,253 | +€2,234 | +11599.4% |
| Recurring financial income | 75 | €19 | €2,253 | +€2,234 | +11599.4% |
| Financial charges | 65/66B | €215 | €125 | -€91 | -42.1% |
| Recurring financial charges | 65 | €215 | €125 | -€91 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €115,128 | €100,990 | -€14,138 | -12.3% |
| Income taxes | 67/77 | €34,794 | €29,942 | -€4,852 | -13.9% |
| Profit (loss) for the period | 9904 | €80,333 | €71,047 | -€9,286 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,333 | €71,047 | -€9,286 | -11.6% |
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 4 October 2026 via checked.be.