COMCOM: 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.
COMCOM
Largest movements
- Receivables within one year -€9,763
down €9,763 (-22.2%), from €43,908 to €34,146
- Tangible fixed assets -€7,318
down €7,318 (-22.7%), from €32,291 to €24,973
of which Furniture and vehicles: -€7,122
- Cash -€4,531
down €4,531 (-20.4%), from €22,252 to €17,722
mainly Contributions, distributions and other (-€80,769) and Investment in fixed assets (net) (-€3,252)
- Profit (loss) carried forward -€57,447
no longer reported in 2025 (was €57,447)
- Other debts +€31,084
up €31,084 (+304.6%), from €10,205 to €41,289
- Tax, wage and social debts +€3,517
up €3,517 (+24.1%), from €14,618 to €18,135
of which Remuneration and social security: +€5,570
- Gross operating margin +€17,238
up €17,238 (+52.7%), from €32,685 to €49,923
- Staff costs +€3,941
up €3,941 (+304.0%), from €1,297 to €5,237
- Taxes +€2,434
up €2,434 (+35.8%), from €6,791 to €9,225
- Depreciation +€978
up €978 (+9.6%), from €10,169 to €11,147
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 | €142,354 | €119,943 | -€22,411 | -15.7% |
| Fixed assets | 21/28 | €35,277 | €27,381 | -€7,896 | -22.4% |
| Intangible fixed assets | 21 | €2,781 | €2,203 | -€578 | -20.8% |
| Tangible fixed assets | 22/27 | €32,291 | €24,973 | -€7,318 | -22.7% |
| Furniture and vehicles | 24 | €21,988 | €14,865 | -€7,122 | -32.4% |
| Other tangible fixed assets | 26 | €10,303 | €10,108 | -€195 | -1.9% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €107,077 | €92,562 | -€14,516 | -13.6% |
| Amounts receivable within one year | 40/41 | €43,908 | €34,146 | -€9,763 | -22.2% |
| Trade receivables | 40 | €43,908 | €34,146 | -€9,763 | -22.2% |
| Current investments | 50/53 | €40,500 | €40,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,252 | €17,722 | -€4,531 | -20.4% |
| Deferred charges and accrued income | 490/1 | €417 | €194 | -€222 | -53.4% |
| Total equity and liabilities | 10/49 | €142,354 | €119,943 | -€22,411 | -15.7% |
| Equity | 10/15 | €107,629 | €50,182 | -€57,447 | -53.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,182 | €47,182 | = | 0.0% |
| Distributable reserves | 133 | €47,182 | €47,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,447 | - | -€57,447 | |
| Amounts payable | 17/49 | €34,725 | €69,760 | +€35,035 | +100.9% |
| Amounts payable within one year | 42/48 | €34,725 | €68,434 | +€33,709 | +97.1% |
| Current portion of amounts payable after more than one year | 42 | €885 | - | -€885 | |
| Trade debts | 44 | €9,017 | €9,010 | -€7 | -0.1% |
| Suppliers | 440/4 | €9,017 | €9,010 | -€7 | -0.1% |
| Taxes, remuneration and social security | 45 | €14,618 | €18,135 | +€3,517 | +24.1% |
| Taxes | 450/3 | €14,616 | €12,563 | -€2,053 | -14.0% |
| Remuneration and social security | 454/9 | €2 | €5,571 | +€5,570 | +301060.5% |
| Other amounts payable | 47/48 | €10,205 | €41,289 | +€31,084 | +304.6% |
| Accrued charges and deferred income | 492/3 | - | €1,326 | +€1,326 | |
| Remuneration, social security and pensions | 62 | €1,297 | €5,237 | +€3,941 | +304.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,169 | €11,147 | +€978 | +9.6% |
| Other operating charges | 640/8 | €245 | €653 | +€408 | +166.4% |
| Gross operating margin | 9900 | €32,685 | €49,923 | +€17,238 | +52.7% |
| Operating profit (loss) | 9901 | €20,974 | €32,885 | +€11,911 | +56.8% |
| Financial income | 75/76B | €22 | €67 | +€44 | +196.3% |
| Recurring financial income | 75 | €22 | €67 | +€44 | +196.3% |
| Financial charges | 65/66B | €635 | €404 | -€231 | -36.4% |
| Recurring financial charges | 65 | €635 | €404 | -€231 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €20,362 | €32,548 | +€12,186 | +59.8% |
| Income taxes | 67/77 | €6,791 | €9,225 | +€2,434 | +35.8% |
| Profit (loss) for the period | 9904 | €13,571 | €23,322 | +€9,752 | +71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,571 | €23,322 | +€9,752 | +71.9% |
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 5 October 2026 via checked.be.