COMEDIC: 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.
COMEDIC
Largest movements
- Current investments +€420,000
up €420,000 (+76.4%), from €550,000 to €970,000
- Cash -€281,465
down €281,465 (-39.6%), from €710,974 to €429,509
mainly Current investments (-€420,000) and Receivables within one year (-€7,400)
- Reserves +€111,300
up €111,300 (+13.4%), from €828,592 to €939,892
of which Distributable reserves: +€111,300
- Tax, wage and social debts +€16,632
up €16,632 (+46.9%), from €35,458 to €52,090
- Gross operating margin -€22,749
down €22,749 (-11.1%), from €204,234 to €181,485
- Taxes -€5,018
down €5,018 (-8.9%), from €56,518 to €51,500
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 | €1,273,917 | €1,412,365 | +€138,448 | +10.9% |
| Fixed assets | 21/28 | €12,655 | €5,456 | -€7,199 | -56.9% |
| Tangible fixed assets | 22/27 | €12,655 | €5,456 | -€7,199 | -56.9% |
| Land and buildings | 22 | €2,773 | €2,042 | -€730 | -26.3% |
| Furniture and vehicles | 24 | €9,882 | €3,414 | -€6,468 | -65.5% |
| Current assets | 29/58 | €1,261,262 | €1,406,909 | +€145,647 | +11.5% |
| Amounts receivable within one year | 40/41 | - | €7,400 | +€7,400 | |
| Other amounts receivable | 41 | - | €7,400 | +€7,400 | |
| Current investments | 50/53 | €550,000 | €970,000 | +€420,000 | +76.4% |
| Cash at bank and in hand | 54/58 | €710,974 | €429,509 | -€281,465 | -39.6% |
| Deferred charges and accrued income | 490/1 | €288 | - | -€288 | |
| Total equity and liabilities | 10/49 | €1,273,917 | €1,412,365 | +€138,448 | +10.9% |
| Equity | 10/15 | €980,821 | €1,092,196 | +€111,375 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €828,592 | €939,892 | +€111,300 | +13.4% |
| Non-distributable reserves | 130/1 | €28,860 | €28,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,860 | €28,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €797,232 | €908,532 | +€111,300 | +14.0% |
| Profit (loss) carried forward | 14 | €133,629 | €133,704 | +€75 | +0.1% |
| Amounts payable | 17/49 | €293,096 | €320,169 | +€27,073 | +9.2% |
| Amounts payable within one year | 42/48 | €279,707 | €307,798 | +€28,091 | +10.0% |
| Trade debts | 44 | €577 | €143 | -€434 | -75.2% |
| Suppliers | 440/4 | €577 | €143 | -€434 | -75.2% |
| Taxes, remuneration and social security | 45 | €35,458 | €52,090 | +€16,632 | +46.9% |
| Taxes | 450/3 | €35,458 | €52,090 | +€16,632 | +46.9% |
| Other amounts payable | 47/48 | €243,671 | €255,565 | +€11,893 | +4.9% |
| Accrued charges and deferred income | 492/3 | €13,389 | €12,371 | -€1,018 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,559 | €7,199 | -€361 | -4.8% |
| Other operating charges | 640/8 | €3,019 | €3,009 | -€10 | -0.3% |
| Gross operating margin | 9900 | €204,234 | €181,485 | -€22,749 | -11.1% |
| Operating profit (loss) | 9901 | €193,656 | €171,277 | -€22,379 | -11.6% |
| Financial income | 75/76B | €10,193 | €9,851 | -€342 | -3.4% |
| Recurring financial income | 75 | €10,193 | €9,851 | -€342 | -3.4% |
| Financial charges | 65/66B | €19,674 | €18,253 | -€1,421 | -7.2% |
| Recurring financial charges | 65 | €19,674 | €18,253 | -€1,421 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €184,175 | €162,875 | -€21,300 | -11.6% |
| Income taxes | 67/77 | €56,518 | €51,500 | -€5,018 | -8.9% |
| Profit (loss) for the period | 9904 | €127,657 | €111,375 | -€16,282 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €127,657 | €111,375 | -€16,282 | -12.8% |
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 6 October 2026 via checked.be.