Comeo: 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.
Comeo
Largest movements
- Cash +€91,217
up €91,217 (+43.3%), from €210,421 to €301,638
mainly Trade debts (+€272,110) and Depreciation (+€73,772)
- Intangible fixed assets +€68,784
up €68,784 (+61.6%), from €111,596 to €180,379
- Receivables within one year +€58,540
up €58,540 (+6.3%), from €924,306 to €982,846
of which Other amounts receivable: +€32,549
- Trade debts +€272,110
up €272,110 (+50.0%), from €544,405 to €816,515
- Accrued charges and deferred income +€45,682
up €45,682 (+18.1%), from €253,068 to €298,750
- Profit (loss) carried forward -€42,900
down €42,900 (-11.3%), from €380,887 to €337,987
- Tax, wage and social debts -€39,723
no longer reported in 2025 (was €39,723)
- Gross operating margin -€236,655
down €236,655 (-87.4%), from €270,837 to €34,182
- Taxes -€57,503
no longer reported in 2025 (was €57,503)
- Depreciation +€17,898
up €17,898 (+32.0%), from €55,874 to €73,772
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 | €1,246,322 | €1,481,830 | +€235,508 | +18.9% |
| Fixed assets | 21/28 | €111,596 | €195,981 | +€84,386 | +75.6% |
| Intangible fixed assets | 21 | €111,596 | €180,379 | +€68,784 | +61.6% |
| Tangible fixed assets | 22/27 | - | €8,532 | +€8,532 | |
| Plant, machinery and equipment | 23 | - | €8,532 | +€8,532 | |
| Financial fixed assets | 28 | - | €7,070 | +€7,070 | |
| Current assets | 29/58 | €1,134,726 | €1,285,849 | +€151,123 | +13.3% |
| Amounts receivable within one year | 40/41 | €924,306 | €982,846 | +€58,540 | +6.3% |
| Trade receivables | 40 | €859,120 | €885,111 | +€25,991 | +3.0% |
| Other amounts receivable | 41 | €65,185 | €97,735 | +€32,549 | +49.9% |
| Cash at bank and in hand | 54/58 | €210,421 | €301,638 | +€91,217 | +43.3% |
| Deferred charges and accrued income | 490/1 | - | €1,365 | +€1,365 | |
| Total equity and liabilities | 10/49 | €1,246,322 | €1,481,830 | +€235,508 | +18.9% |
| Equity | 10/15 | €408,982 | €366,082 | -€42,900 | -10.5% |
| Contributions | 10/11 | €22,949 | €22,949 | = | 0.0% |
| Capital | 10 | €22,949 | €22,949 | = | 0.0% |
| Issued capital | 100 | €22,949 | €22,949 | = | 0.0% |
| Reserves | 13 | €5,146 | €5,146 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,146 | €5,146 | = | 0.0% |
| Legal reserve | 130 | €5,146 | €5,146 | = | 0.0% |
| Profit (loss) carried forward | 14 | €380,887 | €337,987 | -€42,900 | -11.3% |
| Amounts payable | 17/49 | €837,339 | €1,115,748 | +€278,408 | +33.2% |
| Amounts payable within one year | 42/48 | €584,272 | €816,998 | +€232,726 | +39.8% |
| Trade debts | 44 | €544,405 | €816,515 | +€272,110 | +50.0% |
| Suppliers | 440/4 | €544,405 | €816,515 | +€272,110 | +50.0% |
| Taxes, remuneration and social security | 45 | €39,723 | - | -€39,723 | |
| Taxes | 450/3 | €39,723 | - | -€39,723 | |
| Other amounts payable | 47/48 | €144 | €483 | +€339 | +235.6% |
| Accrued charges and deferred income | 492/3 | €253,068 | €298,750 | +€45,682 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,874 | €73,772 | +€17,898 | +32.0% |
| Other operating charges | 640/8 | €1,104 | €1,194 | +€90 | +8.1% |
| Gross operating margin | 9900 | €270,837 | €34,182 | -€236,655 | -87.4% |
| Operating profit (loss) | 9901 | €213,858 | -€40,783 | -€254,642 | |
| Financial income | 75/76B | €403 | €210 | -€193 | -47.9% |
| Recurring financial income | 75 | €403 | €210 | -€193 | -47.9% |
| Financial charges | 65/66B | €1,424 | €2,327 | +€902 | +63.3% |
| Recurring financial charges | 65 | €1,424 | €2,327 | +€902 | +63.3% |
| Profit (loss) for the period before taxes | 9903 | €212,837 | -€42,900 | -€255,737 | |
| Income taxes | 67/77 | €57,503 | - | -€57,503 | |
| Profit (loss) for the period | 9904 | €155,334 | -€42,900 | -€198,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €155,334 | -€42,900 | -€198,234 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.