COMCAM: 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.
COMCAM
Largest movements
- Cash -€2,581
down €2,581 (-38.7%), from €6,672 to €4,092
mainly Net result for the year (-€5,921) and Trade debts (-€2,257)
- Deferred charges and accrued income -€1,310
down €1,310 (-100.0%), from €1,310 to €0
- Receivables within one year -€1,034
down €1,034 (-88.5%), from €1,168 to €134
- Profit (loss) carried forward -€5,921
down €5,921 (-21.4%), from -€27,735 to -€33,656
- Other debts +€3,255
up €3,255 (+22.4%), from €14,500 to €17,755
- Trade debts -€2,257
down €2,257 (-94.7%), from €2,384 to €127
- Gross operating margin +€2,892
up €2,892 (+33.1%), from -€8,723 to -€5,831
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 | €9,150 | €4,226 | -€4,924 | -53.8% |
| Current assets | 29/58 | €9,150 | €4,226 | -€4,924 | -53.8% |
| Amounts receivable within one year | 40/41 | €1,168 | €134 | -€1,034 | -88.5% |
| Other amounts receivable | 41 | €1,168 | €134 | -€1,034 | -88.5% |
| Cash at bank and in hand | 54/58 | €6,672 | €4,092 | -€2,581 | -38.7% |
| Deferred charges and accrued income | 490/1 | €1,310 | €0 | -€1,310 | -100.0% |
| Total equity and liabilities | 10/49 | €9,150 | €4,226 | -€4,924 | -53.8% |
| Equity | 10/15 | -€7,735 | -€13,656 | -€5,921 | -76.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,735 | -€33,656 | -€5,921 | -21.4% |
| Amounts payable | 17/49 | €16,884 | €17,882 | +€997 | +5.9% |
| Amounts payable within one year | 42/48 | €16,884 | €17,882 | +€997 | +5.9% |
| Trade debts | 44 | €2,384 | €127 | -€2,257 | -94.7% |
| Suppliers | 440/4 | €2,384 | €127 | -€2,257 | -94.7% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | €14,500 | €17,755 | +€3,255 | +22.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €7 | €0 | -€7 | -100.0% |
| Gross operating margin | 9900 | -€8,723 | -€5,831 | +€2,892 | +33.1% |
| Operating profit (loss) | 9901 | -€8,730 | -€5,831 | +€2,899 | +33.2% |
| Financial charges | 65/66B | €97 | €90 | -€7 | -6.7% |
| Recurring financial charges | 65 | €97 | €90 | -€7 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,826 | -€5,921 | +€2,905 | +32.9% |
| Profit (loss) for the period | 9904 | -€8,826 | -€5,921 | +€2,905 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,826 | -€5,921 | +€2,905 | +32.9% |
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 9 October 2026 via checked.be.