Comeat: 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.
Comeat
Largest movements
- Tangible fixed assets +€47,304
up €47,304 (+686.9%), from €6,887 to €54,191
of which Furniture and vehicles: +€44,232
- Receivables within one year -€15,288
down €15,288 (-99.8%), from €15,313 to €24
of which Trade receivables: -€15,295
- Cash +€11,588
up €11,588 (+21.7%), from €53,348 to €64,936
mainly Debts after one year (+€29,307) and Net result for the year (+€23,654)
- Deferred charges and accrued income -€1,642
down €1,642 (-31.9%), from €5,142 to €3,500
- Debts after one year +€29,307
up €29,307 (+146.5%), from €20,000 to €49,307
- Reserves +€23,654
up €23,654 (+73.2%), from €32,315 to €55,969
- Other debts -€16,006
down €16,006 (-75.0%), from €21,341 to €5,334
- Tax, wage and social debts -€7,686
down €7,686 (-57.8%), from €13,288 to €5,602
- Current portion of long-term debt +€7,013
new in 2025: €7,013
- Gross operating margin +€20,780
up €20,780 (+118.4%), from €17,555 to €38,335
- Taxes +€5,506
up €5,506 (+140.9%), from €3,908 to €9,415
- Depreciation +€1,081
up €1,081 (+43.5%), from €2,483 to €3,563
- Other operating charges +€400
up €400 (+65.7%), from €609 to €1,009
- Financial charges +€387
up €387 (+126.0%), from €307 to €695
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 | €95,689 | €137,651 | +€41,961 | +43.9% |
| Fixed assets | 21/28 | €21,887 | €69,191 | +€47,304 | +216.1% |
| Tangible fixed assets | 22/27 | €6,887 | €54,191 | +€47,304 | +686.9% |
| Plant, machinery and equipment | 23 | €705 | €3,776 | +€3,072 | +435.9% |
| Furniture and vehicles | 24 | €6,182 | €50,414 | +€44,232 | +715.5% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €73,802 | €68,460 | -€5,342 | -7.2% |
| Amounts receivable within one year | 40/41 | €15,313 | €24 | -€15,288 | -99.8% |
| Trade receivables | 40 | €15,295 | €0 | -€15,295 | -100.0% |
| Other amounts receivable | 41 | €18 | €24 | +€7 | +37.0% |
| Cash at bank and in hand | 54/58 | €53,348 | €64,936 | +€11,588 | +21.7% |
| Deferred charges and accrued income | 490/1 | €5,142 | €3,500 | -€1,642 | -31.9% |
| Total equity and liabilities | 10/49 | €95,689 | €137,651 | +€41,961 | +43.9% |
| Equity | 10/15 | €37,315 | €60,969 | +€23,654 | +63.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,315 | €55,969 | +€23,654 | +73.2% |
| Distributable reserves | 133 | €32,315 | €55,969 | +€23,654 | +73.2% |
| Amounts payable | 17/49 | €58,375 | €76,682 | +€18,307 | +31.4% |
| Amounts payable after more than one year | 17 | €20,000 | €49,307 | +€29,307 | +146.5% |
| Financial debts | 170/4 | €20,000 | €49,307 | +€29,307 | +146.5% |
| Amounts payable within one year | 42/48 | €38,235 | €27,235 | -€11,000 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | - | €7,013 | +€7,013 | |
| Trade debts | 44 | €3,606 | €3,840 | +€234 | +6.5% |
| Suppliers | 440/4 | €3,606 | €3,840 | +€234 | +6.5% |
| Advances received on contracts in progress | 46 | - | €5,445 | +€5,445 | |
| Taxes, remuneration and social security | 45 | €13,288 | €5,602 | -€7,686 | -57.8% |
| Taxes | 450/3 | €13,288 | €5,602 | -€7,686 | -57.8% |
| Other amounts payable | 47/48 | €21,341 | €5,334 | -€16,006 | -75.0% |
| Accrued charges and deferred income | 492/3 | €140 | €140 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,483 | €3,563 | +€1,081 | +43.5% |
| Other operating charges | 640/8 | €609 | €1,009 | +€400 | +65.7% |
| Gross operating margin | 9900 | €17,555 | €38,335 | +€20,780 | +118.4% |
| Operating profit (loss) | 9901 | €14,464 | €33,763 | +€19,300 | +133.4% |
| Financial charges | 65/66B | €307 | €695 | +€387 | +126.0% |
| Recurring financial charges | 65 | €307 | €695 | +€387 | +126.0% |
| Profit (loss) for the period before taxes | 9903 | €14,156 | €33,069 | +€18,913 | +133.6% |
| Income taxes | 67/77 | €3,908 | €9,415 | +€5,506 | +140.9% |
| Profit (loss) for the period | 9904 | €10,248 | €23,654 | +€13,406 | +130.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,248 | €23,654 | +€13,406 | +130.8% |
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 7 October 2026 via checked.be.