COMCOO: what changed
What changed
COMCOO
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€30,126
2024 · €6,826+€23,300
Equity
€147,764
2024 · €117,638+€30,126
Cash
€189,909
2024 · €197,281-€7,373
Balance sheet total
€719,411
2024 · €762,063-€42,652
Largest movements
Assets
- Stocks and contracts -€30,034
down €30,034 (-10.0%), from €300,377 to €270,343
- Deferred charges and accrued income +€22,732
up €22,732 (+65.5%), from €34,708 to €57,440
- Receivables within one year -€16,448
down €16,448 (-8.9%), from €185,833 to €169,385
of which Trade receivables: -€38,485
- Tangible fixed assets -€11,529
down €11,529 (-26.3%), from €43,864 to €32,334
of which Plant, machinery and equipment: -€5,768
Equity and liabilities
- Debts after one year -€158,428
down €158,428 (-29.5%), from €537,702 to €379,273
- Trade debts +€84,111
up €84,111 (+118%), from €71,581 to €155,692
- Profit (loss) carried forward +€23,300
up €23,300 (+341%), from €6,826 to €30,126
Income statement
- Gross operating margin +€48,046
up €48,046 (+13.8%), from €348,006 to €396,052
- Staff costs +€29,356
up €29,356 (+10.8%), from €271,953 to €301,309
- Taxes +€8,112
up €8,112 (+172%), from €4,712 to €12,824
- Financial charges -€6,923
down €6,923 (-21.4%), from €32,358 to €25,435
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€6,826
Gross operating margin
+€48,046
Staff costs
-€29,356
Depreciation
+€193
Other operating charges
+€2,727
Financial income
+€2,879
Financial charges
+€6,923
Taxes
-€8,112
Result 2025
€30,126
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€165,124
Investment
-€14,224
Financing
-€158,273
Cash 2024
€197,281
From operations (derived)
+€165,124
Net result for the year
+€30,126
Depreciation
+€25,753
Stocks and contracts
+€30,034
Receivables within one year
+€16,448
Deferred charges and accrued income
-€22,732
Trade debts
+€84,111
Tax, wage and social debts
+€3,213
Accrued charges and deferred income
-€1,829
Investment (derived)
-€14,224
Investment in fixed assets (net)
-€14,224
Financing
-€158,273
Debts after one year
-€158,428
Current portion of long-term debt
+€155
Cash 2025
€189,909
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €762,063 | €719,411 | -€42,652 | -5.6% |
| Fixed assets | 21/28 | €43,864 | €32,334 | -€11,529 | -26.3% |
| Tangible fixed assets | 22/27 | €43,864 | €32,334 | -€11,529 | -26.3% |
| Plant, machinery and equipment | 23 | €5,890 | €122 | -€5,768 | -97.9% |
| Furniture and vehicles | 24 | €37,974 | €32,213 | -€5,761 | -15.2% |
| Current assets | 29/58 | €718,199 | €687,076 | -€31,123 | -4.3% |
| Stocks and contracts in progress | 3 | €300,377 | €270,343 | -€30,034 | -10.0% |
| Stocks | 30/36 | €300,377 | €270,343 | -€30,034 | -10.0% |
| Amounts receivable within one year | 40/41 | €185,833 | €169,385 | -€16,448 | -8.9% |
| Trade receivables | 40 | €163,624 | €125,139 | -€38,485 | -23.5% |
| Other amounts receivable | 41 | €22,209 | €44,246 | +€22,037 | +99.2% |
| Cash at bank and in hand | 54/58 | €197,281 | €189,909 | -€7,373 | -3.7% |
| Deferred charges and accrued income | 490/1 | €34,708 | €57,440 | +€22,732 | +65.5% |
| Total equity and liabilities | 10/49 | €762,063 | €719,411 | -€42,652 | -5.6% |
| Equity | 10/15 | €117,638 | €147,764 | +€30,126 | +25.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €109,811 | €116,638 | +€6,826 | +6.2% |
| Distributable reserves | 133 | €109,811 | €116,638 | +€6,826 | +6.2% |
| Profit (loss) carried forward | 14 | €6,826 | €30,126 | +€23,300 | +341% |
| Amounts payable | 17/49 | €644,425 | €571,647 | -€72,778 | -11.3% |
| Amounts payable after more than one year | 17 | €537,702 | €379,273 | -€158,428 | -29.5% |
| Financial debts | 170/4 | €537,702 | €379,273 | -€158,428 | -29.5% |
| Amounts payable within one year | 42/48 | €104,895 | €192,373 | +€87,479 | +83.4% |
| Current portion of amounts payable after more than one year | 42 | €8,273 | €8,428 | +€155 | +1.9% |
| Trade debts | 44 | €71,581 | €155,692 | +€84,111 | +118% |
| Suppliers | 440/4 | €71,581 | €155,692 | +€84,111 | +118% |
| Taxes, remuneration and social security | 45 | €25,040 | €28,253 | +€3,213 | +12.8% |
| Taxes | 450/3 | €1,264 | - | -€1,264 | |
| Remuneration and social security | 454/9 | €23,775 | €28,253 | +€4,477 | +18.8% |
| Accrued charges and deferred income | 492/3 | €1,829 | - | -€1,829 | |
| Remuneration, social security and pensions | 62 | €271,953 | €301,309 | +€29,356 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,946 | €25,753 | -€193 | -0.7% |
| Other operating charges | 640/8 | €7,014 | €4,288 | -€2,727 | -38.9% |
| Gross operating margin | 9900 | €348,006 | €396,052 | +€48,046 | +13.8% |
| Operating profit (loss) | 9901 | €43,093 | €64,702 | +€21,610 | +50.1% |
| Financial income | 75/76B | €804 | €3,683 | +€2,879 | +358% |
| Recurring financial income | 75 | €804 | €3,683 | +€2,879 | +358% |
| Financial charges | 65/66B | €32,358 | €25,435 | -€6,923 | -21.4% |
| Recurring financial charges | 65 | €32,358 | €25,435 | -€6,923 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €11,539 | €42,950 | +€31,412 | +272% |
| Income taxes | 67/77 | €4,712 | €12,824 | +€8,112 | +172% |
| Profit (loss) for the period | 9904 | €6,826 | €30,126 | +€23,300 | +341% |
| Profit (loss) for the period to be appropriated | 9905 | €6,826 | €30,126 | +€23,300 | +341% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.