CoMelior: 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.
CoMelior
Largest movements
- Cash +€39,576
up €39,576 (+62.1%), from €63,695 to €103,271
mainly Net result for the year (+€28,968) and Receivables within one year (+€10,869)
- Receivables within one year -€10,869
down €10,869 (-48.9%), from €22,232 to €11,363
of which Trade receivables: -€11,744
- Tangible fixed assets -€2,817
down €2,817 (-16.7%), from €16,880 to €14,063
of which Furniture and vehicles: -€1,591
- Profit (loss) carried forward +€28,968
up €28,968 (+31.0%), from €93,374 to €122,342
- Tax, wage and social debts -€5,148
no longer reported in 2025 (was €5,148)
- Trade debts +€2,105
up €2,105 (+77.0%), from €2,733 to €4,838
- Gross operating margin -€1,775
down €1,775 (-4.1%), from €43,500 to €41,725
- Depreciation +€775
up €775 (+38.0%), from €2,042 to €2,817
- Taxes -€630
down €630 (-6.5%), from €9,755 to €9,126
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 | €104,122 | €130,047 | +€25,925 | +24.9% |
| Fixed assets | 21/28 | €16,880 | €14,063 | -€2,817 | -16.7% |
| Tangible fixed assets | 22/27 | €16,880 | €14,063 | -€2,817 | -16.7% |
| Furniture and vehicles | 24 | €6,987 | €5,396 | -€1,591 | -22.8% |
| Other tangible fixed assets | 26 | €9,892 | €8,666 | -€1,226 | -12.4% |
| Current assets | 29/58 | €87,243 | €115,984 | +€28,742 | +32.9% |
| Amounts receivable within one year | 40/41 | €22,232 | €11,363 | -€10,869 | -48.9% |
| Trade receivables | 40 | €21,845 | €10,102 | -€11,744 | -53.8% |
| Other amounts receivable | 41 | €387 | €1,261 | +€874 | +226.0% |
| Cash at bank and in hand | 54/58 | €63,695 | €103,271 | +€39,576 | +62.1% |
| Deferred charges and accrued income | 490/1 | €1,315 | €1,350 | +€35 | +2.6% |
| Total equity and liabilities | 10/49 | €104,122 | €130,047 | +€25,925 | +24.9% |
| Equity | 10/15 | €95,874 | €124,842 | +€28,968 | +30.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,374 | €122,342 | +€28,968 | +31.0% |
| Amounts payable | 17/49 | €8,248 | €5,205 | -€3,043 | -36.9% |
| Amounts payable within one year | 42/48 | €8,248 | €5,205 | -€3,043 | -36.9% |
| Trade debts | 44 | €2,733 | €4,838 | +€2,105 | +77.0% |
| Suppliers | 440/4 | €2,733 | €4,838 | +€2,105 | +77.0% |
| Taxes, remuneration and social security | 45 | €5,148 | - | -€5,148 | |
| Taxes | 450/3 | €5,148 | - | -€5,148 | |
| Other amounts payable | 47/48 | €367 | €367 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,042 | €2,817 | +€775 | +38.0% |
| Other operating charges | 640/8 | €644 | €756 | +€112 | +17.4% |
| Gross operating margin | 9900 | €43,500 | €41,725 | -€1,775 | -4.1% |
| Operating profit (loss) | 9901 | €40,814 | €38,152 | -€2,662 | -6.5% |
| Financial charges | 65/66B | €16 | €58 | +€42 | +261.8% |
| Recurring financial charges | 65 | €16 | €58 | +€42 | +261.8% |
| Profit (loss) for the period before taxes | 9903 | €40,798 | €38,094 | -€2,704 | -6.6% |
| Income taxes | 67/77 | €9,755 | €9,126 | -€630 | -6.5% |
| Profit (loss) for the period | 9904 | €31,042 | €28,968 | -€2,074 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,042 | €28,968 | -€2,074 | -6.7% |
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 2 October 2026 via checked.be.