COMEMOTION: 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.
COMEMOTION
Largest movements
- Current investments +€312,959
up €312,959 (+109%), from €287,000 to €599,959
- Cash -€174,128
down €174,128 (-45.0%), from €386,621 to €212,493
mainly Current investments (-€312,959) and Tax, wage and social debts (-€77,478)
- Deferred charges and accrued income -€60,400
down €60,400 (-85.6%), from €70,589 to €10,189
- Tangible fixed assets -€16,622
down €16,622 (-14.5%), from €114,908 to €98,285
of which Furniture and vehicles: -€11,792
- Reserves +€156,671
up €156,671 (+18.3%), from €855,583 to €1.0m
- Tax, wage and social debts -€77,478
down €77,478 (-77.9%), from €99,404 to €21,926
of which Taxes: -€74,235
- Gross operating margin -€130,524
down €130,524 (-29.1%), from €449,238 to €318,714
- Taxes -€39,428
down €39,428 (-30.4%), from €129,743 to €90,315
- Staff costs -€17,839
down €17,839 (-57.6%), from €30,970 to €13,131
- Write-downs +€7,700
new in 2025: €7,700
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 | €1,069,596 | €1,142,621 | +€73,025 | +6.8% |
| Fixed assets | 21/28 | €114,908 | €98,285 | -€16,622 | -14.5% |
| Tangible fixed assets | 22/27 | €114,908 | €98,285 | -€16,622 | -14.5% |
| Plant, machinery and equipment | 23 | €18,733 | €16,703 | -€2,030 | -10.8% |
| Furniture and vehicles | 24 | €87,892 | €76,100 | -€11,792 | -13.4% |
| Other tangible fixed assets | 26 | €8,283 | €5,482 | -€2,801 | -33.8% |
| Current assets | 29/58 | €954,688 | €1,044,336 | +€89,648 | +9.4% |
| Amounts receivable after more than one year | 29 | €36,322 | €36,322 | = | 0.0% |
| Other amounts receivable | 291 | €36,322 | €36,322 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €174,156 | €185,373 | +€11,217 | +6.4% |
| Trade receivables | 40 | €171,050 | €183,516 | +€12,466 | +7.3% |
| Other amounts receivable | 41 | €3,106 | €1,857 | -€1,249 | -40.2% |
| Current investments | 50/53 | €287,000 | €599,959 | +€312,959 | +109% |
| Cash at bank and in hand | 54/58 | €386,621 | €212,493 | -€174,128 | -45.0% |
| Deferred charges and accrued income | 490/1 | €70,589 | €10,189 | -€60,400 | -85.6% |
| Total equity and liabilities | 10/49 | €1,069,596 | €1,142,621 | +€73,025 | +6.8% |
| Equity | 10/15 | €861,783 | €1,018,454 | +€156,671 | +18.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €855,583 | €1,012,254 | +€156,671 | +18.3% |
| Distributable reserves | 133 | €855,583 | €1,012,254 | +€156,671 | +18.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €207,813 | €124,167 | -€83,645 | -40.3% |
| Amounts payable within one year | 42/48 | €199,606 | €115,143 | -€84,464 | -42.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €15,522 | €15,522 | = | 0.0% |
| Credit institutions | 430/8 | €15,522 | €15,522 | = | 0.0% |
| Trade debts | 44 | €80,698 | €73,203 | -€7,495 | -9.3% |
| Suppliers | 440/4 | €80,698 | €73,203 | -€7,495 | -9.3% |
| Taxes, remuneration and social security | 45 | €99,404 | €21,926 | -€77,478 | -77.9% |
| Taxes | 450/3 | €96,161 | €21,926 | -€74,235 | -77.2% |
| Remuneration and social security | 454/9 | €3,243 | €0 | -€3,243 | -100% |
| Other amounts payable | 47/48 | €3,982 | €4,492 | +€509 | +12.8% |
| Accrued charges and deferred income | 492/3 | €8,206 | €9,025 | +€818 | +10.0% |
| Non-recurring operating income | 76A | - | €19,138 | +€19,138 | |
| Remuneration, social security and pensions | 62 | €30,970 | €13,131 | -€17,839 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,042 | €21,706 | +€3,664 | +20.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,700 | +€7,700 | |
| Other operating charges | 640/8 | €2,059 | €1,738 | -€321 | -15.6% |
| Gross operating margin | 9900 | €449,238 | €318,714 | -€130,524 | -29.1% |
| Operating profit (loss) | 9901 | €398,167 | €274,440 | -€123,728 | -31.1% |
| Financial income | 75/76B | €9,837 | €12,828 | +€2,990 | +30.4% |
| Recurring financial income | 75 | €9,837 | €12,828 | +€2,990 | +30.4% |
| Financial charges | 65/66B | €937 | €1,414 | +€477 | +50.9% |
| Recurring financial charges | 65 | €937 | €1,414 | +€477 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €407,067 | €285,853 | -€121,214 | -29.8% |
| Income taxes | 67/77 | €129,743 | €90,315 | -€39,428 | -30.4% |
| Profit (loss) for the period | 9904 | €277,325 | €195,539 | -€81,786 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €277,325 | €195,539 | -€81,786 | -29.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.