Combidee: 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.
Combidee
Largest movements
- Cash -€9,848
down €9,848 (-22.4%), from €43,917 to €34,069
mainly Net result for the year (-€117,358) and Trade debts (-€6,615)
- Deferred charges and accrued income -€9,438
down €9,438 (-83.2%), from €11,345 to €1,907
- Receivables within one year -€5,686
down €5,686 (-55.5%), from €10,237 to €4,551
of which Trade receivables: -€6,393
- Tangible fixed assets -€1,378
down €1,378 (-74.6%), from €1,847 to €469
of which Furniture and vehicles: -€1,039
- Profit (loss) carried forward -€117,358
down €117,358 (-16.5%), from -€710,085 to -€827,443
- Other debts +€94,774
up €94,774 (+30.7%), from €308,808 to €403,582
- Trade debts -€6,615
down €6,615 (-11.4%), from €57,868 to €51,253
- Tax, wage and social debts +€2,699
up €2,699 (+25.3%), from €10,668 to €13,367
of which Remuneration and social security: +€2,332
- Staff costs -€16,274
down €16,274 (-24.7%), from €65,784 to €49,510
- Write-downs +€13,500
up €13,500, from -€6,500 to €7,000
- Gross operating margin -€6,413
down €6,413 (-18.1%), from -€35,522 to -€41,935
- Financial charges +€4,339
up €4,339 (+37.2%), from €11,659 to €15,998
- Financial income -€1,936
down €1,936 (-100.0%), from €1,936 to €0
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 | €70,347 | €43,996 | -€26,351 | -37.5% |
| Fixed assets | 21/28 | €4,847 | €3,469 | -€1,378 | -28.4% |
| Tangible fixed assets | 22/27 | €1,847 | €469 | -€1,378 | -74.6% |
| Plant, machinery and equipment | 23 | €516 | €176 | -€340 | -65.9% |
| Furniture and vehicles | 24 | €1,331 | €293 | -€1,039 | -78.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €65,500 | €40,527 | -€24,972 | -38.1% |
| Amounts receivable within one year | 40/41 | €10,237 | €4,551 | -€5,686 | -55.5% |
| Trade receivables | 40 | €10,237 | €3,844 | -€6,393 | -62.5% |
| Other amounts receivable | 41 | - | €707 | +€707 | |
| Cash at bank and in hand | 54/58 | €43,917 | €34,069 | -€9,848 | -22.4% |
| Deferred charges and accrued income | 490/1 | €11,345 | €1,907 | -€9,438 | -83.2% |
| Total equity and liabilities | 10/49 | €70,347 | €43,996 | -€26,351 | -37.5% |
| Equity | 10/15 | -€310,085 | -€427,443 | -€117,358 | -37.8% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€710,085 | -€827,443 | -€117,358 | -16.5% |
| Amounts payable | 17/49 | €380,431 | €471,439 | +€91,008 | +23.9% |
| Amounts payable within one year | 42/48 | €377,344 | €468,202 | +€90,858 | +24.1% |
| Trade debts | 44 | €57,868 | €51,253 | -€6,615 | -11.4% |
| Suppliers | 440/4 | €57,868 | €51,253 | -€6,615 | -11.4% |
| Taxes, remuneration and social security | 45 | €10,668 | €13,367 | +€2,699 | +25.3% |
| Taxes | 450/3 | - | €367 | +€367 | |
| Remuneration and social security | 454/9 | €10,668 | €13,000 | +€2,332 | +21.9% |
| Other amounts payable | 47/48 | €308,808 | €403,582 | +€94,774 | +30.7% |
| Accrued charges and deferred income | 492/3 | €3,088 | €3,238 | +€150 | +4.9% |
| Remuneration, social security and pensions | 62 | €65,784 | €49,510 | -€16,274 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,873 | €1,378 | -€495 | -26.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,500 | €7,000 | +€13,500 | |
| Other operating charges | 640/8 | €603 | €1,537 | +€934 | +154.8% |
| Gross operating margin | 9900 | -€35,522 | -€41,935 | -€6,413 | -18.1% |
| Operating profit (loss) | 9901 | -€97,283 | -€101,361 | -€4,078 | -4.2% |
| Financial income | 75/76B | €1,936 | €0 | -€1,936 | -100.0% |
| Recurring financial income | 75 | €1,936 | €0 | -€1,936 | -100.0% |
| Financial charges | 65/66B | €11,659 | €15,998 | +€4,339 | +37.2% |
| Recurring financial charges | 65 | €11,659 | €15,998 | +€4,339 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | -€107,005 | -€117,358 | -€10,353 | -9.7% |
| Profit (loss) for the period | 9904 | -€107,005 | -€117,358 | -€10,353 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€107,005 | -€117,358 | -€10,353 | -9.7% |
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.