Comber: 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.
Comber
Largest movements
- Financial fixed assets +€4.1m
up €4.1m (+25.8%), from €16.0m to €20.2m
- Contributions +€3.6m
up €3.6m (+22.2%), from €16.0m to €19.6m
- Reserves +€538,617
new in 2025: €538,617
- Financial income +€573,557
new in 2025: €573,557
of which Financial income: +€573,557
- Gross operating margin -€1,503
down €1,503 (-13.0%), from -€11,580 to -€13,082
- Other operating charges +€703
up €703 (+139.1%), from €505 to €1,208
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 | €16,028,800 | €20,164,857 | +€4.1m | +25.8% |
| Fixed assets | 21/28 | €16,028,750 | €20,164,782 | +€4.1m | +25.8% |
| Financial fixed assets | 28 | €16,028,750 | €20,164,782 | +€4.1m | +25.8% |
| Current assets | 29/58 | €50 | €74 | +€25 | +49.5% |
| Cash at bank and in hand | 54/58 | €50 | €74 | +€25 | +49.5% |
| Total equity and liabilities | 10/49 | €16,028,800 | €20,164,857 | +€4.1m | +25.8% |
| Equity | 10/15 | €16,008,152 | €20,129,843 | +€4.1m | +25.7% |
| Contributions | 10/11 | €16,028,751 | €19,591,226 | +€3.6m | +22.2% |
| Reserves | 13 | - | €538,617 | +€538,617 | |
| Distributable reserves | 133 | - | €538,617 | +€538,617 | |
| Profit (loss) carried forward | 14 | -€20,599 | €0 | +€20,599 | |
| Amounts payable | 17/49 | €20,648 | €35,014 | +€14,366 | +69.6% |
| Amounts payable within one year | 42/48 | €20,648 | €35,014 | +€14,366 | +69.6% |
| Other amounts payable | 47/48 | €20,648 | €35,014 | +€14,366 | +69.6% |
| Other operating charges | 640/8 | €505 | €1,208 | +€703 | +139.1% |
| Gross operating margin | 9900 | -€11,580 | -€13,082 | -€1,503 | -13.0% |
| Operating profit (loss) | 9901 | -€12,085 | -€14,291 | -€2,206 | -18.3% |
| Financial income | 75/76B | - | €573,557 | +€573,557 | |
| Recurring financial income | 75 | - | €573,557 | +€573,557 | |
| Non-recurring financial income | 76B | - | €573,557 | +€573,557 | |
| Financial charges | 65/66B | €42 | €50 | +€8 | +19.2% |
| Recurring financial charges | 65 | €42 | €50 | +€8 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,127 | €559,216 | +€571,343 | |
| Profit (loss) for the period | 9904 | -€12,127 | €559,216 | +€571,343 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,127 | €559,216 | +€571,343 |
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 1 October 2026 via checked.be.