COMEC: what changed
Two financial 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.
COMEC
Largest movements
- Cash -€1,764
down €1,764 (-17.0%), from €10,358 to €8,594
mainly Net result for the year (-€1,727) and Receivables within one year (-€37)
- Profit (loss) carried forward -€1,727
down €1,727 (-16.5%), from €10,494 to €8,767
- Gross operating margin +€981
up €981 (+45.1%), from -€2,176 to -€1,194
- Purchases and services -€981
down €981 (-45.1%), from €2,176 to €1,194
- Other operating charges +€387
new in 2025: €387
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.
Derived cash bridge
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 | €11,494 | €9,767 | -€1,727 | -15.0% |
| Fixed assets | 21/28 | €712 | €712 | = | 0.0% |
| Tangible fixed assets | 22/27 | €712 | €712 | = | 0.0% |
| Plant, machinery and equipment | 23 | €712 | €712 | = | 0.0% |
| Current assets | 29/58 | €10,782 | €9,055 | -€1,727 | -16.0% |
| Amounts receivable within one year | 40/41 | €424 | €461 | +€37 | +8.7% |
| Other amounts receivable | 41 | €424 | €461 | +€37 | +8.7% |
| Cash at bank and in hand | 54/58 | €10,358 | €8,594 | -€1,764 | -17.0% |
| Total equity and liabilities | 10/49 | €11,494 | €9,767 | -€1,727 | -15.0% |
| Equity | 10/15 | €11,494 | €9,767 | -€1,727 | -15.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,494 | €8,767 | -€1,727 | -16.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,176 | €1,194 | -€981 | -45.1% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€2,176 | -€1,194 | +€981 | +45.1% |
| Operating profit (loss) | 9901 | -€2,176 | -€1,582 | +€594 | +27.3% |
| Financial charges | 65/66B | €146 | €146 | = | 0.0% |
| Recurring financial charges | 65 | €146 | €146 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,321 | -€1,727 | +€594 | +25.6% |
| Profit (loss) for the period | 9904 | -€2,321 | -€1,727 | +€594 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,321 | -€1,727 | +€594 | +25.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.