Comedia Digital: 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.
Comedia Digital
Largest movements
- Cash +€20,949
up €20,949 (+43.6%), from €48,053 to €69,002
mainly Receivables within one year (+€13,016) and Net result for the year (+€3,519)
- Receivables within one year -€13,016
down €13,016 (-45.9%), from €28,339 to €15,323
of which Trade receivables: -€12,130
- Deferred charges and accrued income +€1,732
up €1,732 (+16.3%), from €10,648 to €12,381
- Tangible fixed assets -€1,126
down €1,126 (-25.2%), from €4,469 to €3,343
- Reserves +€3,500
up €3,500 (+13.4%), from €26,200 to €29,700
- Tax, wage and social debts +€2,655
up €2,655 (+29.1%), from €9,111 to €11,765
- Trade debts +€1,230
up €1,230 (+38.2%), from €3,218 to €4,448
- Other debts +€1,135
up €1,135 (+10.8%), from €10,475 to €11,610
- Gross operating margin +€9,419
up €9,419 (+4640.6%), from €203 to €9,621
- Taxes +€2,537
up €2,537 (+193.4%), from €1,312 to €3,849
- Depreciation +€646
up €646 (+134.6%), from €480 to €1,126
- Other operating charges -€591
down €591 (-65.2%), from €906 to €315
- Financial charges +€294
up €294 (+58.3%), from €503 to €797
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 | €91,587 | €100,127 | +€8,539 | +9.3% |
| Fixed assets | 21/28 | €4,547 | €3,421 | -€1,126 | -24.8% |
| Tangible fixed assets | 22/27 | €4,469 | €3,343 | -€1,126 | -25.2% |
| Furniture and vehicles | 24 | €4,469 | €3,343 | -€1,126 | -25.2% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €87,040 | €96,705 | +€9,665 | +11.1% |
| Amounts receivable within one year | 40/41 | €28,339 | €15,323 | -€13,016 | -45.9% |
| Trade receivables | 40 | €23,056 | €10,926 | -€12,130 | -52.6% |
| Other amounts receivable | 41 | €5,283 | €4,397 | -€886 | -16.8% |
| Cash at bank and in hand | 54/58 | €48,053 | €69,002 | +€20,949 | +43.6% |
| Deferred charges and accrued income | 490/1 | €10,648 | €12,381 | +€1,732 | +16.3% |
| Total equity and liabilities | 10/49 | €91,587 | €100,127 | +€8,539 | +9.3% |
| Equity | 10/15 | €68,784 | €72,303 | +€3,519 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,200 | €29,700 | +€3,500 | +13.4% |
| Distributable reserves | 133 | €26,200 | €29,700 | +€3,500 | +13.4% |
| Profit (loss) carried forward | 14 | €23,984 | €24,003 | +€19 | +0.1% |
| Amounts payable | 17/49 | €22,804 | €27,824 | +€5,020 | +22.0% |
| Amounts payable within one year | 42/48 | €22,804 | €27,824 | +€5,020 | +22.0% |
| Trade debts | 44 | €3,218 | €4,448 | +€1,230 | +38.2% |
| Suppliers | 440/4 | €3,218 | €4,448 | +€1,230 | +38.2% |
| Taxes, remuneration and social security | 45 | €9,111 | €11,765 | +€2,655 | +29.1% |
| Taxes | 450/3 | €9,111 | €11,765 | +€2,655 | +29.1% |
| Other amounts payable | 47/48 | €10,475 | €11,610 | +€1,135 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480 | €1,126 | +€646 | +134.6% |
| Other operating charges | 640/8 | €906 | €315 | -€591 | -65.2% |
| Non-recurring operating charges | 66A | €63 | €288 | +€225 | +356.8% |
| Gross operating margin | 9900 | €203 | €9,621 | +€9,419 | +4640.6% |
| Operating profit (loss) | 9901 | -€1,246 | €7,892 | +€9,138 | |
| Financial income | 75/76B | €358 | €273 | -€84 | -23.6% |
| Recurring financial income | 75 | €358 | €273 | -€84 | -23.6% |
| Financial charges | 65/66B | €503 | €797 | +€294 | +58.3% |
| Recurring financial charges | 65 | €503 | €797 | +€294 | +58.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,392 | €7,368 | +€8,760 | |
| Income taxes | 67/77 | €1,312 | €3,849 | +€2,537 | +193.4% |
| Profit (loss) for the period | 9904 | -€2,704 | €3,519 | +€6,223 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,704 | €3,519 | +€6,223 |
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 29 September 2026 via checked.be.