Comassur: 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.
Comassur
Largest movements
- Current assets -€818
down €818 (-2.7%), from €30,662 to €29,844
of which Cash: -€1,311
- Profit (loss) carried forward -€1,773
down €1,773 (-62.6%), from -€2,834 to -€4,607
- Trade debts +€955
up €955 (+49.7%), from €1,921 to €2,876
- Gross operating margin +€169
up €169 (+4.0%), from -€4,211 to -€4,042
From the 2019 result to the 2020 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,662 | €29,844 | -€818 | -2.7% |
| Current assets | 29/58 | €30,662 | €29,844 | -€818 | -2.7% |
| Amounts receivable within one year | 40/41 | €27,117 | €29,830 | +€2,713 | +10.0% |
| Cash at bank and in hand | 54/58 | €1,325 | €14 | -€1,311 | -98.9% |
| Total equity and liabilities | 10/49 | €30,662 | €29,844 | -€818 | -2.7% |
| Equity | 10/15 | €28,741 | €26,968 | -€1,773 | -6.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €12,983 | €12,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,834 | -€4,607 | -€1,773 | -62.6% |
| Amounts payable | 17/49 | €1,921 | €2,876 | +€955 | +49.7% |
| Amounts payable within one year | 42/48 | €1,921 | €2,876 | +€955 | +49.7% |
| Trade debts | 44 | €1,921 | €2,876 | +€955 | +49.7% |
| Gross operating margin | 9900 | -€4,211 | -€4,042 | +€169 | +4.0% |
| Operating profit (loss) | 9901 | -€4,211 | -€4,042 | +€169 | +4.0% |
| Recurring financial income | 75 | €1,491 | €2,395 | +€904 | +60.7% |
| Recurring financial charges | 65 | €114 | €126 | +€12 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,834 | -€1,773 | +€1,061 | +37.4% |
| Profit (loss) for the period | 9904 | -€2,834 | -€1,773 | +€1,061 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,834 | -€1,773 | +€1,061 | +37.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.