CoMek: 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.
CoMek
Largest movements
- Receivables within one year -€33,401
down €33,401 (-41.3%), from €80,876 to €47,475
of which Trade receivables: -€33,375
- Tangible fixed assets -€11,074
down €11,074 (-18.3%), from €60,634 to €49,560
of which Furniture and vehicles: -€6,997
- Deferred charges and accrued income +€9,027
up €9,027 (+458%), from €1,970 to €10,997
- Cash -€2,163
down €2,163 (-83.7%), from €2,584 to €422
mainly Net result for the year (-€49,655) and Debts after one year (-€10,950)
- Profit (loss) carried forward -€49,655
down €49,655, from €2,833 to -€46,822
- Tax, wage and social debts +€17,182
up €17,182 (+206%), from €8,337 to €25,519
of which Taxes: +€18,232
- Debts after one year -€10,950
down €10,950 (-37.1%), from €29,543 to €18,593
- Trade debts +€6,877
up €6,877 (+141%), from €4,893 to €11,771
- Short-term financial debts -€2,011
down €2,011 (-95.2%), from €2,112 to €101
- Gross operating margin -€58,329
down €58,329, from €22,614 to -€35,715
- Taxes -€3,660
down €3,660 (-93.4%), from €3,920 to €260
- Depreciation +€3,633
up €3,633 (+48.8%), from €7,441 to €11,074
- Financial charges +€483
up €483 (+33.2%), from €1,454 to €1,937
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 | €149,164 | €111,554 | -€37,610 | -25.2% |
| Fixed assets | 21/28 | €63,734 | €52,660 | -€11,074 | -17.4% |
| Tangible fixed assets | 22/27 | €60,634 | €49,560 | -€11,074 | -18.3% |
| Land and buildings | 22 | €29,011 | €24,935 | -€4,076 | -14.1% |
| Furniture and vehicles | 24 | €31,623 | €24,625 | -€6,997 | -22.1% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €85,430 | €58,894 | -€26,536 | -31.1% |
| Amounts receivable within one year | 40/41 | €80,876 | €47,475 | -€33,401 | -41.3% |
| Trade receivables | 40 | €80,850 | €47,475 | -€33,375 | -41.3% |
| Other amounts receivable | 41 | €26 | €0 | -€26 | -100% |
| Cash at bank and in hand | 54/58 | €2,584 | €422 | -€2,163 | -83.7% |
| Deferred charges and accrued income | 490/1 | €1,970 | €10,997 | +€9,027 | +458% |
| Total equity and liabilities | 10/49 | €149,164 | €111,554 | -€37,610 | -25.2% |
| Equity | 10/15 | €78,590 | €28,936 | -€49,655 | -63.2% |
| Contributions | 10/11 | €70,489 | €70,489 | = | 0.0% |
| Reserves | 13 | €5,268 | €5,268 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €1,548 | €1,548 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,833 | -€46,822 | -€49,655 | |
| Amounts payable | 17/49 | €70,574 | €82,618 | +€12,044 | +17.1% |
| Amounts payable after more than one year | 17 | €29,543 | €18,593 | -€10,950 | -37.1% |
| Financial debts | 170/4 | €29,543 | €18,593 | -€10,950 | -37.1% |
| Amounts payable within one year | 42/48 | €41,031 | €64,025 | +€22,994 | +56.0% |
| Current portion of amounts payable after more than one year | 42 | €21,468 | €21,906 | +€438 | +2.0% |
| Financial debts | 43 | €2,112 | €101 | -€2,011 | -95.2% |
| Other loans | 439 | €2,112 | €101 | -€2,011 | -95.2% |
| Trade debts | 44 | €4,893 | €11,771 | +€6,877 | +141% |
| Suppliers | 440/4 | €4,893 | €11,771 | +€6,877 | +141% |
| Taxes, remuneration and social security | 45 | €8,337 | €25,519 | +€17,182 | +206% |
| Taxes | 450/3 | €6,337 | €24,569 | +€18,232 | +288% |
| Remuneration and social security | 454/9 | €2,000 | €950 | -€1,050 | -52.5% |
| Other amounts payable | 47/48 | €4,220 | €4,728 | +€508 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,441 | €11,074 | +€3,633 | +48.8% |
| Other operating charges | 640/8 | €588 | €669 | +€81 | +13.8% |
| Gross operating margin | 9900 | €22,614 | -€35,715 | -€58,329 | |
| Operating profit (loss) | 9901 | €14,586 | -€47,457 | -€62,043 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,454 | €1,937 | +€483 | +33.2% |
| Recurring financial charges | 65 | €1,454 | €1,937 | +€483 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €13,132 | -€49,394 | -€62,526 | |
| Income taxes | 67/77 | €3,920 | €260 | -€3,660 | -93.4% |
| Profit (loss) for the period | 9904 | €9,212 | -€49,655 | -€58,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,212 | -€49,655 | -€58,866 |
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.