COMATRA: what changed
Two financial 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.
COMATRA
Largest movements
- Cash +€39,327
up €39,327 (+16.9%), from €233,252 to €272,578
mainly Net result for the year (+€55,909) and Tax, wage and social debts (+€27,559)
- Reserves +€30,956
up €30,956 (+17.8%), from €174,049 to €205,005
of which Distributable reserves: +€30,956
- Tax, wage and social debts +€27,559
up €27,559 (+178.8%), from €15,417 to €42,976
- Other debts -€15,264
down €15,264 (-32.5%), from €46,949 to €31,685
- Gross operating margin +€45,702
up €45,702 (+109.9%), from €41,593 to €87,295
- Taxes +€14,586
up €14,586 (+107.5%), from €13,571 to €28,157
- Financial charges +€1,267
up €1,267 (+85.6%), from €1,480 to €2,746
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 | €255,117 | €298,521 | +€43,404 | +17.0% |
| Current assets | 29/58 | €255,117 | €298,521 | +€43,404 | +17.0% |
| Stocks and contracts in progress | 3 | €7,585 | €10,535 | +€2,950 | +38.9% |
| Stocks | 30/36 | €7,585 | €10,535 | +€2,950 | +38.9% |
| Amounts receivable within one year | 40/41 | €11,968 | €12,729 | +€761 | +6.4% |
| Trade receivables | 40 | €10,499 | €11,961 | +€1,462 | +13.9% |
| Other amounts receivable | 41 | €1,469 | €768 | -€701 | -47.7% |
| Cash at bank and in hand | 54/58 | €233,252 | €272,578 | +€39,327 | +16.9% |
| Deferred charges and accrued income | 490/1 | €2,313 | €2,679 | +€366 | +15.8% |
| Total equity and liabilities | 10/49 | €255,117 | €298,521 | +€43,404 | +17.0% |
| Equity | 10/15 | €192,649 | €223,605 | +€30,956 | +16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,049 | €205,005 | +€30,956 | +17.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €172,189 | €203,145 | +€30,956 | +18.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,468 | €74,916 | +€12,448 | +19.9% |
| Amounts payable within one year | 42/48 | €62,468 | €74,916 | +€12,448 | +19.9% |
| Trade debts | 44 | €102 | €255 | +€153 | +150.8% |
| Suppliers | 440/4 | €102 | €255 | +€153 | +150.8% |
| Taxes, remuneration and social security | 45 | €15,417 | €42,976 | +€27,559 | +178.8% |
| Taxes | 450/3 | €15,417 | €42,976 | +€27,559 | +178.8% |
| Other amounts payable | 47/48 | €46,949 | €31,685 | -€15,264 | -32.5% |
| Other operating charges | 640/8 | €513 | €525 | +€12 | +2.3% |
| Gross operating margin | 9900 | €41,593 | €87,295 | +€45,702 | +109.9% |
| Operating profit (loss) | 9901 | €41,080 | €86,769 | +€45,690 | +111.2% |
| Financial income | 75/76B | €0 | €43 | +€43 | +70866.7% |
| Recurring financial income | 75 | €0 | €43 | +€43 | +70866.7% |
| Financial charges | 65/66B | €1,480 | €2,746 | +€1,267 | +85.6% |
| Recurring financial charges | 65 | €1,480 | €2,746 | +€1,267 | +85.6% |
| Profit (loss) for the period before taxes | 9903 | €39,600 | €84,066 | +€44,466 | +112.3% |
| Income taxes | 67/77 | €13,571 | €28,157 | +€14,586 | +107.5% |
| Profit (loss) for the period | 9904 | €26,029 | €55,909 | +€29,880 | +114.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,029 | €55,909 | +€29,880 | +114.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.