COMCITY: 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.
COMCITY
Largest movements
- Tangible fixed assets -€21,765
down €21,765 (-5.0%), from €433,270 to €411,505
- Other debts +€51,954
up €51,954 (+37.2%), from €139,577 to €191,531
- Debts after one year -€39,049
down €39,049 (-52.2%), from €74,844 to €35,795
- Accrued charges and deferred income -€34,200
no longer reported in 2025 (was €34,200)
- Profit (loss) carried forward -€5,638
down €5,638 (-4.4%), from €127,812 to €122,174
- Taxes -€6,356
down €6,356 (-64.3%), from €9,890 to €3,534
- Other operating charges +€1,883
up €1,883 (+41.0%), from €4,590 to €6,473
- Gross operating margin -€569
down €569 (-2.0%), from €28,701 to €28,132
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 | €436,042 | €412,363 | -€23,679 | -5.4% |
| Fixed assets | 21/28 | €433,270 | €411,505 | -€21,765 | -5.0% |
| Tangible fixed assets | 22/27 | €433,270 | €411,505 | -€21,765 | -5.0% |
| Land and buildings | 22 | €433,270 | €411,505 | -€21,765 | -5.0% |
| Current assets | 29/58 | €2,772 | €858 | -€1,914 | -69.0% |
| Cash at bank and in hand | 54/58 | €2,772 | €858 | -€1,914 | -69.0% |
| Total equity and liabilities | 10/49 | €436,042 | €412,363 | -€23,679 | -5.4% |
| Equity | 10/15 | €140,372 | €134,734 | -€5,638 | -4.0% |
| Contributions | 10/11 | €10,700 | €10,700 | = | 0.0% |
| Capital | 10 | €10,700 | €10,700 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €7,900 | €7,900 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,812 | €122,174 | -€5,638 | -4.4% |
| Amounts payable | 17/49 | €295,670 | €277,629 | -€18,041 | -6.1% |
| Amounts payable after more than one year | 17 | €74,844 | €35,795 | -€39,049 | -52.2% |
| Financial debts | 170/4 | €74,844 | €35,795 | -€39,049 | -52.2% |
| Amounts payable within one year | 42/48 | €186,626 | €241,834 | +€55,208 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €39,049 | €42,303 | +€3,254 | +8.3% |
| Trade debts | 44 | €8,000 | €8,000 | = | 0.0% |
| Suppliers | 440/4 | €8,000 | €8,000 | = | 0.0% |
| Other amounts payable | 47/48 | €139,577 | €191,531 | +€51,954 | +37.2% |
| Accrued charges and deferred income | 492/3 | €34,200 | - | -€34,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,765 | €21,765 | = | 0.0% |
| Other operating charges | 640/8 | €4,590 | €6,473 | +€1,883 | +41.0% |
| Gross operating margin | 9900 | €28,701 | €28,132 | -€569 | -2.0% |
| Operating profit (loss) | 9901 | €2,346 | -€106 | -€2,452 | |
| Financial charges | 65/66B | €2,281 | €1,998 | -€283 | -12.4% |
| Recurring financial charges | 65 | €2,281 | €1,998 | -€283 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €65 | -€2,104 | -€2,169 | |
| Income taxes | 67/77 | €9,890 | €3,534 | -€6,356 | -64.3% |
| Profit (loss) for the period | 9904 | -€9,825 | -€5,638 | +€4,187 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,825 | -€5,638 | +€4,187 | +42.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.