Comen Event: 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.
Comen Event
Largest movements
- Cash +€48,715
up €48,715 (+871467.8%), from €6 to €48,721
mainly Other debts (+€50,164) and Trade debts (+€1,348)
- Receivables within one year +€1,514
up €1,514 (+127.2%), from €1,191 to €2,705
of which Trade receivables: +€1,329
- Other debts +€50,164
up €50,164 (+1624.9%), from €3,087 to €53,251
- Trade debts +€1,348
up €1,348 (+131.3%), from €1,027 to €2,375
- Profit (loss) carried forward -€1,283
down €1,283 (-5.7%), from -€22,365 to -€23,648
- Gross operating margin +€891
up €891 (+52.6%), from -€1,694 to -€803
- Other operating charges +€187
up €187 (+75.7%), from €247 to €434
- Financial charges +€43
up €43 (+1104.1%), from €4 to €46
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 | €1,196 | €51,425 | +€50,229 | +4199.3% |
| Current assets | 29/58 | €1,196 | €51,425 | +€50,229 | +4199.3% |
| Amounts receivable within one year | 40/41 | €1,191 | €2,705 | +€1,514 | +127.2% |
| Trade receivables | 40 | €1,191 | €2,520 | +€1,329 | +111.7% |
| Other amounts receivable | 41 | - | €185 | +€185 | |
| Cash at bank and in hand | 54/58 | €6 | €48,721 | +€48,715 | +871467.8% |
| Total equity and liabilities | 10/49 | €1,196 | €51,425 | +€50,229 | +4199.3% |
| Equity | 10/15 | -€2,918 | -€4,201 | -€1,283 | -44.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €856 | €856 | = | 0.0% |
| Distributable reserves | 133 | €856 | €856 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,365 | -€23,648 | -€1,283 | -5.7% |
| Amounts payable | 17/49 | €4,114 | €55,626 | +€51,512 | +1252.2% |
| Amounts payable within one year | 42/48 | €4,114 | €55,626 | +€51,512 | +1252.2% |
| Trade debts | 44 | €1,027 | €2,375 | +€1,348 | +131.3% |
| Suppliers | 440/4 | €1,027 | €2,375 | +€1,348 | +131.3% |
| Other amounts payable | 47/48 | €3,087 | €53,251 | +€50,164 | +1624.9% |
| Other operating charges | 640/8 | €247 | €434 | +€187 | +75.7% |
| Gross operating margin | 9900 | -€1,694 | -€803 | +€891 | +52.6% |
| Operating profit (loss) | 9901 | -€1,940 | -€1,237 | +€704 | +36.3% |
| Financial charges | 65/66B | €4 | €46 | +€43 | +1104.1% |
| Recurring financial charges | 65 | €4 | €46 | +€43 | +1104.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,944 | -€1,283 | +€661 | +34.0% |
| Profit (loss) for the period | 9904 | -€1,944 | -€1,283 | +€661 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,944 | -€1,283 | +€661 | +34.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.