COMEOO: 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.
COMEOO
Largest movements
- Cash +€9,132
up €9,132 (+29.0%), from €31,461 to €40,593
mainly Net result for the year (+€47,425) and Other debts (+€18,755)
- Tangible fixed assets -€3,875
down €3,875 (-15.4%), from €25,165 to €21,290
of which Other tangible fixed assets: -€2,945
- Other debts +€18,755
up €18,755 (+51.5%), from €36,453 to €55,208
- Profit (loss) carried forward -€14,575
down €14,575 (-98.4%), from €14,814 to €239
- Tax, wage and social debts +€2,090
up €2,090 (+14.0%), from €14,903 to €16,993
of which Taxes: +€3,485
- Gross operating margin +€11,328
up €11,328 (+20.5%), from €55,302 to €66,631
- Taxes +€2,304
up €2,304 (+20.4%), from €11,285 to €13,589
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 | €71,805 | €77,684 | +€5,878 | +8.2% |
| Fixed assets | 21/28 | €25,165 | €21,290 | -€3,875 | -15.4% |
| Tangible fixed assets | 22/27 | €25,165 | €21,290 | -€3,875 | -15.4% |
| Furniture and vehicles | 24 | €2,087 | €1,157 | -€930 | -44.6% |
| Other tangible fixed assets | 26 | €23,078 | €20,133 | -€2,945 | -12.8% |
| Current assets | 29/58 | €46,640 | €56,394 | +€9,754 | +20.9% |
| Amounts receivable within one year | 40/41 | €13,152 | €13,799 | +€647 | +4.9% |
| Trade receivables | 40 | €11,435 | €12,070 | +€635 | +5.6% |
| Other amounts receivable | 41 | €1,717 | €1,729 | +€12 | +0.7% |
| Cash at bank and in hand | 54/58 | €31,461 | €40,593 | +€9,132 | +29.0% |
| Deferred charges and accrued income | 490/1 | €2,027 | €2,002 | -€25 | -1.3% |
| Total equity and liabilities | 10/49 | €71,805 | €77,684 | +€5,878 | +8.2% |
| Equity | 10/15 | €18,814 | €4,239 | -€14,575 | -77.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,814 | €239 | -€14,575 | -98.4% |
| Amounts payable | 17/49 | €52,991 | €73,445 | +€20,454 | +38.6% |
| Amounts payable within one year | 42/48 | €52,991 | €73,445 | +€20,454 | +38.6% |
| Trade debts | 44 | €1,636 | €1,244 | -€392 | -24.0% |
| Suppliers | 440/4 | €1,636 | €1,244 | -€392 | -24.0% |
| Taxes, remuneration and social security | 45 | €14,903 | €16,993 | +€2,090 | +14.0% |
| Taxes | 450/3 | €13,508 | €16,993 | +€3,485 | +25.8% |
| Remuneration and social security | 454/9 | €1,395 | - | -€1,395 | |
| Other amounts payable | 47/48 | €36,453 | €55,208 | +€18,755 | +51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,162 | €3,875 | -€287 | -6.9% |
| Other operating charges | 640/8 | €907 | €933 | +€26 | +2.8% |
| Gross operating margin | 9900 | €55,302 | €66,631 | +€11,328 | +20.5% |
| Operating profit (loss) | 9901 | €50,233 | €61,823 | +€11,590 | +23.1% |
| Financial income | 75/76B | €220 | €0 | -€220 | -99.9% |
| Recurring financial income | 75 | €220 | €0 | -€220 | -99.9% |
| Financial charges | 65/66B | €1,100 | €809 | -€291 | -26.4% |
| Recurring financial charges | 65 | €1,100 | €809 | -€291 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €49,353 | €61,014 | +€11,661 | +23.6% |
| Income taxes | 67/77 | €11,285 | €13,589 | +€2,304 | +20.4% |
| Profit (loss) for the period | 9904 | €38,068 | €47,425 | +€9,357 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,068 | €47,425 | +€9,357 | +24.6% |
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 8 October 2026 via checked.be.