ComCap: 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.
ComCap
Largest movements
- Current investments +€297,483
up €297,483 (+9627274.1%), from €3 to €297,486
- Cash +€71,363
up €71,363 (+252.7%), from €28,237 to €99,600
mainly Net result for the year (+€435,670) and Depreciation (+€25,627)
- Tangible fixed assets -€29,619
down €29,619 (-14.7%), from €200,875 to €171,256
of which Land and buildings: -€84,618
- Profit (loss) carried forward +€395,280
no longer reported in 2026 (was -€395,280)
- Other debts -€122,155
down €122,155 (-34.0%), from €359,482 to €237,328
- Reserves +€40,390
up €40,390 (+1104.1%), from €3,658 to €44,048
- Tax, wage and social debts +€24,006
new in 2026: €24,006
- Gross operating margin +€469,264
up €469,264 (+1497.8%), from €31,331 to €500,595
- Taxes +€24,651
new in 2026: €24,651
- Financial charges +€7,376
up €7,376 (+951.4%), from €775 to €8,152
- Other operating charges +€7,122
up €7,122 (+162.6%), from €4,381 to €11,503
- Financial income +€5,406
up €5,406 (+1081268.0%), from €1 to €5,407
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,856 | €570,541 | +€339,685 | +147.1% |
| Fixed assets | 21/28 | €200,875 | €171,256 | -€29,619 | -14.7% |
| Tangible fixed assets | 22/27 | €200,875 | €171,256 | -€29,619 | -14.7% |
| Land and buildings | 22 | €200,168 | €115,550 | -€84,618 | -42.3% |
| Plant, machinery and equipment | 23 | €708 | - | -€708 | |
| Furniture and vehicles | 24 | - | €55,707 | +€55,707 | |
| Current assets | 29/58 | €29,981 | €399,284 | +€369,303 | +1231.8% |
| Current investments | 50/53 | €3 | €297,486 | +€297,483 | +9627274.1% |
| Cash at bank and in hand | 54/58 | €28,237 | €99,600 | +€71,363 | +252.7% |
| Deferred charges and accrued income | 490/1 | €1,741 | €2,199 | +€458 | +26.3% |
| Total equity and liabilities | 10/49 | €230,856 | €570,541 | +€339,685 | +147.1% |
| Equity | 10/15 | -€129,648 | €306,022 | +€435,670 | |
| Contributions | 10/11 | €261,973 | €261,973 | = | 0.0% |
| Capital | 10 | €261,973 | €261,973 | = | 0.0% |
| Issued capital | 100 | €261,973 | €261,973 | = | 0.0% |
| Reserves | 13 | €3,658 | €44,048 | +€40,390 | +1104.1% |
| Distributable reserves | 133 | €3,658 | €44,048 | +€40,390 | +1104.1% |
| Profit (loss) carried forward | 14 | -€395,280 | - | +€395,280 | |
| Amounts payable | 17/49 | €360,504 | €264,519 | -€95,985 | -26.6% |
| Amounts payable within one year | 42/48 | €360,504 | €262,341 | -€98,163 | -27.2% |
| Financial debts | 43 | - | €25 | +€25 | |
| Credit institutions | 430/8 | - | €25 | +€25 | |
| Trade debts | 44 | €1,022 | €982 | -€40 | -3.9% |
| Suppliers | 440/4 | €1,022 | €982 | -€40 | -3.9% |
| Taxes, remuneration and social security | 45 | - | €24,006 | +€24,006 | |
| Taxes | 450/3 | - | €24,006 | +€24,006 | |
| Other amounts payable | 47/48 | €359,482 | €237,328 | -€122,155 | -34.0% |
| Accrued charges and deferred income | 492/3 | - | €2,178 | +€2,178 | |
| Non-recurring operating income | 76A | - | €504,690 | +€504,690 | |
| Remuneration, social security and pensions | 62 | €411 | €400 | -€12 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,417 | €25,627 | -€4,790 | -15.7% |
| Other operating charges | 640/8 | €4,381 | €11,503 | +€7,122 | +162.6% |
| Gross operating margin | 9900 | €31,331 | €500,595 | +€469,264 | +1497.8% |
| Operating profit (loss) | 9901 | -€3,879 | €463,065 | +€466,944 | |
| Financial income | 75/76B | €1 | €5,407 | +€5,406 | +1081268.0% |
| Recurring financial income | 75 | €1 | €5,407 | +€5,406 | +1081268.0% |
| Financial charges | 65/66B | €775 | €8,152 | +€7,376 | +951.4% |
| Recurring financial charges | 65 | €775 | €8,152 | +€7,376 | +951.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,653 | €460,321 | +€464,974 | |
| Income taxes | 67/77 | - | €24,651 | +€24,651 | |
| Profit (loss) for the period | 9904 | -€4,653 | €435,670 | +€440,323 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,653 | €435,670 | +€440,323 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.