COMCRETE: 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.
COMCRETE
Largest movements
- Cash -€15,410
down €15,410 (-52.3%), from €29,456 to €14,045
mainly Investment in fixed assets (net) (-€42,420) and Debts after one year (-€22,574)
- Tangible fixed assets -€3,128
down €3,128 (-1.8%), from €170,012 to €166,884
of which Leasing and similar rights: -€7,958
- Receivables within one year -€2,799
down €2,799 (-12.8%), from €21,792 to €18,993
of which Trade receivables: -€9,054
- Current portion of long-term debt +€31,420
up €31,420 (+375.4%), from €8,369 to €39,790
- Debts after one year -€22,574
down €22,574 (-4.2%), from €534,757 to €512,183
of which Other amounts payable: -€14,714
- Profit (loss) carried forward -€21,023
down €21,023 (-4.6%), from -€459,799 to -€480,822
- Other debts -€16,653
no longer reported in 2024 (was €16,653)
- Trade debts +€15,573
up €15,573 (+228.9%), from €6,802 to €22,375
- Gross operating margin -€51,580
down €51,580 (-61.8%), from €83,422 to €31,842
- Taxes -€14,417
down €14,417, from €14,399 to -€18
- Financial charges +€1,904
up €1,904 (+513.2%), from €371 to €2,275
- Other operating charges -€1,855
down €1,855 (-26.8%), from €6,914 to €5,060
- Depreciation +€1,454
up €1,454 (+3.3%), from €44,094 to €45,548
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 | €243,502 | €221,924 | -€21,577 | -8.9% |
| Fixed assets | 21/28 | €191,137 | €188,009 | -€3,128 | -1.6% |
| Tangible fixed assets | 22/27 | €170,012 | €166,884 | -€3,128 | -1.8% |
| Land and buildings | 22 | €117,827 | €122,251 | +€4,424 | +3.8% |
| Furniture and vehicles | 24 | €16,582 | €16,988 | +€406 | +2.4% |
| Leasing and similar rights | 25 | €27,012 | €19,055 | -€7,958 | -29.5% |
| Other tangible fixed assets | 26 | €8,591 | €8,591 | = | 0.0% |
| Financial fixed assets | 28 | €21,125 | €21,125 | = | 0.0% |
| Current assets | 29/58 | €52,365 | €33,915 | -€18,449 | -35.2% |
| Amounts receivable within one year | 40/41 | €21,792 | €18,993 | -€2,799 | -12.8% |
| Trade receivables | 40 | €21,792 | €12,739 | -€9,054 | -41.5% |
| Other amounts receivable | 41 | - | €6,254 | +€6,254 | |
| Cash at bank and in hand | 54/58 | €29,456 | €14,045 | -€15,410 | -52.3% |
| Deferred charges and accrued income | 490/1 | €1,117 | €877 | -€240 | -21.5% |
| Total equity and liabilities | 10/49 | €243,502 | €221,924 | -€21,577 | -8.9% |
| Equity | 10/15 | -€352,581 | -€373,605 | -€21,023 | -6.0% |
| Contributions | 10/11 | €105,357 | €105,357 | = | 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 | -€459,799 | -€480,822 | -€21,023 | -4.6% |
| Amounts payable | 17/49 | €596,083 | €595,529 | -€554 | -0.1% |
| Amounts payable after more than one year | 17 | €534,757 | €512,183 | -€22,574 | -4.2% |
| Financial debts | 170/4 | €11,497 | €3,637 | -€7,860 | -68.4% |
| Other amounts payable | 178/9 | €523,259 | €508,546 | -€14,714 | -2.8% |
| Amounts payable within one year | 42/48 | €61,326 | €79,456 | +€18,130 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €8,369 | €39,790 | +€31,420 | +375.4% |
| Trade debts | 44 | €6,802 | €22,375 | +€15,573 | +228.9% |
| Suppliers | 440/4 | €6,802 | €22,375 | +€15,573 | +228.9% |
| Taxes, remuneration and social security | 45 | €29,503 | €17,292 | -€12,211 | -41.4% |
| Taxes | 450/3 | €29,503 | €17,292 | -€12,211 | -41.4% |
| Other amounts payable | 47/48 | €16,653 | - | -€16,653 | |
| Accrued charges and deferred income | 492/3 | - | €3,890 | +€3,890 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,094 | €45,548 | +€1,454 | +3.3% |
| Other operating charges | 640/8 | €6,914 | €5,060 | -€1,855 | -26.8% |
| Non-recurring operating charges | 66A | €6 | - | -€6 | |
| Gross operating margin | 9900 | €83,422 | €31,842 | -€51,580 | -61.8% |
| Operating profit (loss) | 9901 | €32,408 | -€18,766 | -€51,174 | |
| Financial charges | 65/66B | €371 | €2,275 | +€1,904 | +513.2% |
| Recurring financial charges | 65 | €371 | €2,275 | +€1,904 | +513.2% |
| Profit (loss) for the period before taxes | 9903 | €32,037 | -€21,041 | -€53,078 | |
| Income taxes | 67/77 | €14,399 | -€18 | -€14,417 | |
| Profit (loss) for the period | 9904 | €17,638 | -€21,023 | -€38,662 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,638 | -€21,023 | -€38,662 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.