COMBIFISC: 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.
COMBIFISC
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€55,596
down €55,596 (-46.7%), from €118,953 to €63,357
- Taxes -€17,500
no longer reported in 2024 (was €17,500)
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €508,389 | €508,389 | = | 0.0% |
| Fixed assets | 21/28 | €406,404 | €406,404 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,537 | €12,537 | = | 0.0% |
| Plant, machinery and equipment | 23 | €12,537 | €12,537 | = | 0.0% |
| Financial fixed assets | 28 | €393,866 | €393,866 | = | 0.0% |
| Current assets | 29/58 | €101,985 | €101,985 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71,841 | €71,841 | = | 0.0% |
| Trade receivables | 40 | €71,040 | €71,040 | = | 0.0% |
| Other amounts receivable | 41 | €801 | €801 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,173 | €23,173 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €6,972 | €6,972 | = | 0.0% |
| Total equity and liabilities | 10/49 | €508,389 | €508,389 | = | 0.0% |
| Equity | 10/15 | €138,924 | €138,924 | = | 0.0% |
| Contributions | 10/11 | €9,827 | €9,827 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,098 | €94,098 | = | 0.0% |
| Amounts payable | 17/49 | €369,465 | €369,465 | = | 0.0% |
| Amounts payable within one year | 42/48 | €345,464 | €345,464 | = | 0.0% |
| Trade debts | 44 | €13,479 | €13,479 | = | 0.0% |
| Suppliers | 440/4 | €13,479 | €13,479 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €21,328 | €21,328 | = | 0.0% |
| Taxes | 450/3 | €21,328 | €21,328 | = | 0.0% |
| Other amounts payable | 47/48 | €310,657 | €310,657 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €24,001 | €24,001 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €53,183 | €53,183 | = | 0.0% |
| Other operating charges | 640/8 | €5,800 | €5,800 | = | 0.0% |
| Gross operating margin | 9900 | €118,953 | €63,357 | -€55,596 | -46.7% |
| Operating profit (loss) | 9901 | €59,971 | €4,375 | -€55,596 | -92.7% |
| Financial income | 75/76B | €450 | €450 | = | 0.0% |
| Recurring financial income | 75 | €450 | €450 | = | 0.0% |
| Financial charges | 65/66B | €4,825 | €4,825 | = | 0.0% |
| Recurring financial charges | 65 | €4,825 | €4,825 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €55,596 | - | -€55,596 | |
| Income taxes | 67/77 | €17,500 | - | -€17,500 | |
| Profit (loss) for the period | 9904 | €38,096 | - | -€38,096 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,096 | - | -€38,096 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.