COMEDAM: 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.
COMEDAM
Largest movements
- Cash +€24,057
up €24,057 (+59.3%), from €40,560 to €64,617
- Tangible fixed assets -€13,121
down €13,121 (-38.3%), from €34,263 to €21,142
of which Land and buildings: -€13,121
- Reserves +€13,030
up €13,030 (+89.4%), from €14,568 to €27,599
of which Distributable reserves: +€13,030
- Other debts -€1,465
down €1,465 (-3.9%), from €37,338 to €35,872
- Other operating charges +€4,390
up €4,390 (+1263.3%), from €348 to €4,737
- Taxes -€1,113
down €1,113 (-50.8%), from €2,190 to €1,077
- Gross operating margin +€1,050
up €1,050 (+9.2%), from €11,445 to €12,495
From the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,823 | €85,759 | +€10,936 | +14.6% |
| Fixed assets | 21/28 | €34,263 | €21,142 | -€13,121 | -38.3% |
| Tangible fixed assets | 22/27 | €34,263 | €21,142 | -€13,121 | -38.3% |
| Land and buildings | 22 | €34,263 | €21,142 | -€13,121 | -38.3% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €40,560 | €64,617 | +€24,057 | +59.3% |
| Cash at bank and in hand | 54/58 | €40,560 | €64,617 | +€24,057 | +59.3% |
| Total equity and liabilities | 10/49 | €74,823 | €85,759 | +€10,936 | +14.6% |
| Equity | 10/15 | €33,118 | €46,149 | +€13,030 | +39.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €14,568 | €27,599 | +€13,030 | +89.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €36 | €36 | = | 0.0% |
| Distributable reserves | 133 | €12,678 | €25,708 | +€13,030 | +102.8% |
| Amounts payable | 17/49 | €41,704 | €39,610 | -€2,094 | -5.0% |
| Amounts payable within one year | 42/48 | €41,704 | €39,610 | -€2,094 | -5.0% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €4,367 | €3,738 | -€629 | -14.4% |
| Taxes | 450/3 | €4,367 | €3,738 | -€629 | -14.4% |
| Other amounts payable | 47/48 | €37,338 | €35,872 | -€1,465 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,374 | €4,374 | = | 0.0% |
| Other operating charges | 640/8 | €348 | €4,737 | +€4,390 | +1263.3% |
| Gross operating margin | 9900 | €11,445 | €12,495 | +€1,050 | +9.2% |
| Operating profit (loss) | 9901 | €6,724 | €3,384 | -€3,340 | -49.7% |
| Financial charges | 65/66B | €158 | €274 | +€115 | +72.8% |
| Recurring financial charges | 65 | €158 | €274 | +€115 | +72.8% |
| Profit (loss) for the period before taxes | 9903 | €6,566 | €3,110 | -€3,456 | -52.6% |
| Income taxes | 67/77 | €2,190 | €1,077 | -€1,113 | -50.8% |
| Profit (loss) for the period | 9904 | €4,376 | €2,033 | -€2,343 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,376 | €2,033 | -€2,343 | -53.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.