COMATIM: 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.
COMATIM
Largest movements
- Current investments +€136,315
up €136,315 (+277.4%), from €49,140 to €185,455
- Cash -€109,058
down €109,058 (-64.9%), from €167,973 to €58,915
mainly Current investments (-€136,315) and Receivables within one year (-€1,342)
- Profit (loss) carried forward +€25,247
up €25,247 (+23.4%), from €107,804 to €133,051
- Gross operating margin +€16,387
up €16,387 (+84.1%), from €19,493 to €35,880
- Depreciation -€3,397
down €3,397 (-55.7%), from €6,096 to €2,700
- Taxes +€2,891
up €2,891 (+100.6%), from €2,874 to €5,765
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 | €430,353 | €456,251 | +€25,899 | +6.0% |
| Fixed assets | 21/28 | €188,788 | €186,088 | -€2,700 | -1.4% |
| Tangible fixed assets | 22/27 | €188,788 | €186,088 | -€2,700 | -1.4% |
| Land and buildings | 22 | €185,863 | €183,863 | -€2,000 | -1.1% |
| Other tangible fixed assets | 26 | €2,924 | €2,225 | -€700 | -23.9% |
| Current assets | 29/58 | €241,565 | €270,163 | +€28,599 | +11.8% |
| Amounts receivable within one year | 40/41 | €24,453 | €25,794 | +€1,342 | +5.5% |
| Trade receivables | 40 | €20,534 | €24,412 | +€3,878 | +18.9% |
| Other amounts receivable | 41 | €3,919 | €1,382 | -€2,536 | -64.7% |
| Current investments | 50/53 | €49,140 | €185,455 | +€136,315 | +277.4% |
| Cash at bank and in hand | 54/58 | €167,973 | €58,915 | -€109,058 | -64.9% |
| Total equity and liabilities | 10/49 | €430,353 | €456,251 | +€25,899 | +6.0% |
| Equity | 10/15 | €425,044 | €450,291 | +€25,247 | +5.9% |
| Contributions | 10/11 | €288,400 | €288,400 | = | 0.0% |
| Capital | 10 | €288,400 | €288,400 | = | 0.0% |
| Issued capital | 100 | €288,400 | €288,400 | = | 0.0% |
| Reserves | 13 | €28,840 | €28,840 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,840 | €28,840 | = | 0.0% |
| Legal reserve | 130 | €28,840 | €28,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,804 | €133,051 | +€25,247 | +23.4% |
| Amounts payable | 17/49 | €5,309 | €5,961 | +€652 | +12.3% |
| Amounts payable within one year | 42/48 | €5,309 | €5,961 | +€652 | +12.3% |
| Trade debts | 44 | €420 | €33 | -€386 | -92.1% |
| Suppliers | 440/4 | €420 | €33 | -€386 | -92.1% |
| Taxes, remuneration and social security | 45 | €3,126 | €4,165 | +€1,038 | +33.2% |
| Taxes | 450/3 | €3,126 | €4,165 | +€1,038 | +33.2% |
| Other amounts payable | 47/48 | €1,763 | €1,763 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,096 | €2,700 | -€3,397 | -55.7% |
| Other operating charges | 640/8 | €4,830 | €4,959 | +€129 | +2.7% |
| Gross operating margin | 9900 | €19,493 | €35,880 | +€16,387 | +84.1% |
| Operating profit (loss) | 9901 | €8,566 | €28,221 | +€19,655 | +229.5% |
| Financial income | 75/76B | €3,070 | €2,930 | -€140 | -4.5% |
| Recurring financial income | 75 | €3,070 | €2,930 | -€140 | -4.5% |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €11,496 | €31,011 | +€19,516 | +169.8% |
| Income taxes | 67/77 | €2,874 | €5,765 | +€2,891 | +100.6% |
| Profit (loss) for the period | 9904 | €8,622 | €25,247 | +€16,625 | +192.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,622 | €25,247 | +€16,625 | +192.8% |
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 5 October 2026 via checked.be.