Comefront: 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.
Comefront
Largest movements
- Cash -€9,533
down €9,533 (-65.0%), from €14,658 to €5,125
mainly Trade debts (-€14,969) and Other debts (-€11,045)
- Tangible fixed assets +€4,490
up €4,490 (+15.5%), from €29,042 to €33,532
of which Furniture and vehicles: +€3,903
- Receivables within one year +€2,276
up €2,276 (+27.7%), from €8,207 to €10,484
- Reserves +€32,247
new in 2025: €32,247
- Trade debts -€14,969
down €14,969 (-67.4%), from €22,205 to €7,237
- Other debts -€11,045
down €11,045 (-87.7%), from €12,587 to €1,542
- Profit (loss) carried forward -€5,816
down €5,816 (-100%), from €5,816 to €0
- Tax, wage and social debts -€3,042
down €3,042 (-28.8%), from €10,553 to €7,511
- Gross operating margin +€28,169
up €28,169 (+227%), from €12,426 to €40,596
- Taxes +€4,923
up €4,923 (+180%), from €2,734 to €7,657
- Depreciation +€2,136
up €2,136 (+82.6%), from €2,584 to €4,720
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 | €52,162 | €49,536 | -€2,625 | -5.0% |
| Fixed assets | 21/28 | €29,042 | €33,532 | +€4,490 | +15.5% |
| Tangible fixed assets | 22/27 | €29,042 | €33,532 | +€4,490 | +15.5% |
| Land and buildings | 22 | €11,964 | €14,470 | +€2,506 | +21.0% |
| Plant, machinery and equipment | 23 | €13,382 | €11,463 | -€1,919 | -14.3% |
| Furniture and vehicles | 24 | €3,697 | €7,599 | +€3,903 | +106% |
| Current assets | 29/58 | €23,119 | €16,004 | -€7,115 | -30.8% |
| Amounts receivable within one year | 40/41 | €8,207 | €10,484 | +€2,276 | +27.7% |
| Trade receivables | 40 | €8,207 | €10,484 | +€2,276 | +27.7% |
| Cash at bank and in hand | 54/58 | €14,658 | €5,125 | -€9,533 | -65.0% |
| Deferred charges and accrued income | 490/1 | €254 | €395 | +€142 | +55.8% |
| Total equity and liabilities | 10/49 | €52,162 | €49,536 | -€2,625 | -5.0% |
| Equity | 10/15 | €6,816 | €33,247 | +€26,431 | +388% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €32,247 | +€32,247 | |
| Distributable reserves | 133 | - | €32,247 | +€32,247 | |
| Profit (loss) carried forward | 14 | €5,816 | €0 | -€5,816 | -100% |
| Amounts payable | 17/49 | €45,346 | €16,289 | -€29,056 | -64.1% |
| Amounts payable within one year | 42/48 | €45,346 | €16,289 | -€29,056 | -64.1% |
| Trade debts | 44 | €22,205 | €7,237 | -€14,969 | -67.4% |
| Suppliers | 440/4 | €22,205 | €7,237 | -€14,969 | -67.4% |
| Taxes, remuneration and social security | 45 | €10,553 | €7,511 | -€3,042 | -28.8% |
| Taxes | 450/3 | €10,553 | €7,511 | -€3,042 | -28.8% |
| Other amounts payable | 47/48 | €12,587 | €1,542 | -€11,045 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,584 | €4,720 | +€2,136 | +82.6% |
| Other operating charges | 640/8 | €761 | €1,073 | +€312 | +40.9% |
| Gross operating margin | 9900 | €12,426 | €40,596 | +€28,169 | +227% |
| Operating profit (loss) | 9901 | €9,081 | €34,803 | +€25,722 | +283% |
| Financial income | 75/76B | €1 | €0 | -€0 | -57.6% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -57.6% |
| Financial charges | 65/66B | €532 | €715 | +€184 | +34.5% |
| Recurring financial charges | 65 | €532 | €715 | +€184 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | €8,550 | €34,088 | +€25,538 | +299% |
| Income taxes | 67/77 | €2,734 | €7,657 | +€4,923 | +180% |
| Profit (loss) for the period | 9904 | €5,816 | €26,431 | +€20,615 | +354% |
| Profit (loss) for the period to be appropriated | 9905 | €5,816 | €26,431 | +€20,615 | +354% |
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 29 October 2026 via checked.be.