COMCHEZSOI: 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.
COMCHEZSOI
Largest movements
- Cash +€59,845
up €59,845 (+102.0%), from €58,699 to €118,544
mainly Tax, wage and social debts (+€94,525) and Depreciation (+€21,425)
- Receivables within one year +€41,617
up €41,617 (+14.2%), from €292,380 to €333,997
of which Other amounts receivable: +€36,522
- Tangible fixed assets -€21,425
down €21,425 (-46.8%), from €45,828 to €24,403
of which Furniture and vehicles: -€17,995
- Tax, wage and social debts +€94,525
up €94,525 (+27.8%), from €340,147 to €434,672
of which Remuneration and social security: +€85,548
- Trade debts -€10,315
down €10,315 (-8.2%), from €125,326 to €115,011
- Profit (loss) carried forward -€4,941
down €4,941 (-3.7%), from -€132,772 to -€137,713
- Gross operating margin +€74,452
up €74,452 (+6.5%), from €1.1m to €1.2m
- Staff costs +€37,341
up €37,341 (+3.3%), from €1.1m to €1.2m
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €401,140 | €480,440 | +€79,300 | +19.8% |
| Fixed assets | 21/28 | €48,126 | €26,701 | -€21,425 | -44.5% |
| Tangible fixed assets | 22/27 | €45,828 | €24,403 | -€21,425 | -46.8% |
| Plant, machinery and equipment | 23 | €10,164 | €6,735 | -€3,429 | -33.7% |
| Furniture and vehicles | 24 | €35,663 | €17,668 | -€17,995 | -50.5% |
| Financial fixed assets | 28 | €2,298 | €2,298 | = | 0.0% |
| Current assets | 29/58 | €353,015 | €453,739 | +€100,725 | +28.5% |
| Amounts receivable within one year | 40/41 | €292,380 | €333,997 | +€41,617 | +14.2% |
| Trade receivables | 40 | €14,840 | €19,935 | +€5,094 | +34.3% |
| Other amounts receivable | 41 | €277,540 | €314,063 | +€36,522 | +13.2% |
| Cash at bank and in hand | 54/58 | €58,699 | €118,544 | +€59,845 | +102.0% |
| Deferred charges and accrued income | 490/1 | €1,935 | €1,198 | -€737 | -38.1% |
| Total equity and liabilities | 10/49 | €401,140 | €480,440 | +€79,300 | +19.8% |
| Equity | 10/15 | -€112,312 | -€117,253 | -€4,941 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,772 | -€137,713 | -€4,941 | -3.7% |
| Amounts payable | 17/49 | €513,452 | €597,693 | +€84,241 | +16.4% |
| Amounts payable within one year | 42/48 | €513,452 | €597,693 | +€84,241 | +16.4% |
| Trade debts | 44 | €125,326 | €115,011 | -€10,315 | -8.2% |
| Suppliers | 440/4 | €125,326 | €115,011 | -€10,315 | -8.2% |
| Taxes, remuneration and social security | 45 | €340,147 | €434,672 | +€94,525 | +27.8% |
| Taxes | 450/3 | €8,823 | €17,800 | +€8,977 | +101.7% |
| Remuneration and social security | 454/9 | €331,324 | €416,872 | +€85,548 | +25.8% |
| Other amounts payable | 47/48 | €47,979 | €48,011 | +€31 | +0.1% |
| Remuneration, social security and pensions | 62 | €1,121,116 | €1,158,458 | +€37,341 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,316 | €21,425 | +€4,108 | +23.7% |
| Other operating charges | 640/8 | €582 | €441 | -€141 | -24.2% |
| Gross operating margin | 9900 | €1,146,859 | €1,221,311 | +€74,452 | +6.5% |
| Operating profit (loss) | 9901 | €7,844 | €40,988 | +€33,144 | +422.5% |
| Financial income | 75/76B | €28 | €0 | -€28 | -99.1% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -99.1% |
| Financial charges | 65/66B | €40,597 | €36,952 | -€3,645 | -9.0% |
| Recurring financial charges | 65 | €40,597 | €36,952 | -€3,645 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€32,724 | €4,036 | +€36,761 | |
| Income taxes | 67/77 | €8,823 | €8,977 | +€154 | +1.7% |
| Profit (loss) for the period | 9904 | -€41,547 | -€4,941 | +€36,607 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,547 | -€4,941 | +€36,607 | +88.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.