COME-TEC: 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.
COME-TEC
Largest movements
- Receivables within one year +€4,899
up €4,899 (+37.5%), from €13,051 to €17,949
of which Trade receivables: +€5,631
- Cash +€3,736
up €3,736 (+8.9%), from €42,008 to €45,744
mainly Net result for the year (+€13,804) and Depreciation (+€2,923)
- Reserves +€10,715
up €10,715 (+30.4%), from €35,255 to €45,970
- Tax, wage and social debts -€2,184
down €2,184 (-40.3%), from €5,424 to €3,240
- Other debts +€888
up €888 (+44.4%), from €2,000 to €2,888
- Gross operating margin -€8,268
down €8,268 (-26.8%), from €30,907 to €22,638
- Taxes -€1,772
down €1,772 (-24.5%), from €7,224 to €5,453
- Depreciation +€794
up €794 (+37.3%), from €2,129 to €2,923
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 | €62,399 | €71,688 | +€9,290 | +14.9% |
| Fixed assets | 21/28 | €7,016 | €7,535 | +€519 | +7.4% |
| Tangible fixed assets | 22/27 | €7,016 | €7,535 | +€519 | +7.4% |
| Plant, machinery and equipment | 23 | €2,397 | €5,042 | +€2,646 | +110.4% |
| Furniture and vehicles | 24 | €4,619 | €2,493 | -€2,127 | -46.0% |
| Current assets | 29/58 | €55,383 | €64,153 | +€8,770 | +15.8% |
| Amounts receivable within one year | 40/41 | €13,051 | €17,949 | +€4,899 | +37.5% |
| Trade receivables | 40 | €7,385 | €13,017 | +€5,631 | +76.3% |
| Other amounts receivable | 41 | €5,665 | €4,933 | -€732 | -12.9% |
| Cash at bank and in hand | 54/58 | €42,008 | €45,744 | +€3,736 | +8.9% |
| Deferred charges and accrued income | 490/1 | €325 | €460 | +€135 | +41.7% |
| Total equity and liabilities | 10/49 | €62,399 | €71,688 | +€9,290 | +14.9% |
| Equity | 10/15 | €53,855 | €64,570 | +€10,715 | +19.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,255 | €45,970 | +€10,715 | +30.4% |
| Distributable reserves | 133 | €35,255 | €45,970 | +€10,715 | +30.4% |
| Amounts payable | 17/49 | €8,544 | €7,118 | -€1,426 | -16.7% |
| Amounts payable within one year | 42/48 | €8,544 | €7,118 | -€1,426 | -16.7% |
| Trade debts | 44 | €1,120 | €990 | -€130 | -11.6% |
| Suppliers | 440/4 | €1,120 | €990 | -€130 | -11.6% |
| Taxes, remuneration and social security | 45 | €5,424 | €3,240 | -€2,184 | -40.3% |
| Taxes | 450/3 | €5,424 | €3,240 | -€2,184 | -40.3% |
| Other amounts payable | 47/48 | €2,000 | €2,888 | +€888 | +44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,129 | €2,923 | +€794 | +37.3% |
| Other operating charges | 640/8 | €661 | €745 | +€85 | +12.9% |
| Gross operating margin | 9900 | €30,907 | €22,638 | -€8,268 | -26.8% |
| Operating profit (loss) | 9901 | €28,117 | €18,970 | -€9,147 | -32.5% |
| Financial income | 75/76B | €432 | €354 | -€78 | -18.1% |
| Recurring financial income | 75 | €432 | €354 | -€78 | -18.1% |
| Financial charges | 65/66B | €74 | €67 | -€7 | -9.2% |
| Recurring financial charges | 65 | €74 | €67 | -€7 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €28,476 | €19,257 | -€9,219 | -32.4% |
| Income taxes | 67/77 | €7,224 | €5,453 | -€1,772 | -24.5% |
| Profit (loss) for the period | 9904 | €21,251 | €13,804 | -€7,447 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,251 | €13,804 | -€7,447 | -35.0% |
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 8 October 2026 via checked.be.