COMEP: 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.
COMEP
Largest movements
- Receivables within one year -€3,643
down €3,643 (-18.7%), from €19,511 to €15,868
of which Other amounts receivable: -€3,643
- Cash -€3,494
down €3,494 (-56.2%), from €6,219 to €2,725
mainly Net result for the year (-€5,182) and Trade debts (-€2,283)
- Tangible fixed assets -€328
down €328 (-45.6%), from €719 to €391
- Profit (loss) carried forward -€5,182
down €5,182, from €5,168 to -€14
- Trade debts -€2,283
down €2,283 (-37.5%), from €6,082 to €3,800
- Turnover -€68,195
no longer reported in 2025 (was €68,195)
- Purchases and services -€61,937
down €61,937 (-87.6%), from €70,743 to €8,806
- Gross operating margin -€3,749
down €3,749 (-406.6%), from -€922 to -€4,671
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 | €26,449 | €18,985 | -€7,465 | -28.2% |
| Fixed assets | 21/28 | €719 | €391 | -€328 | -45.6% |
| Tangible fixed assets | 22/27 | €719 | €391 | -€328 | -45.6% |
| Furniture and vehicles | 24 | €719 | €391 | -€328 | -45.6% |
| Current assets | 29/58 | €25,730 | €18,594 | -€7,137 | -27.7% |
| Amounts receivable within one year | 40/41 | €19,511 | €15,868 | -€3,643 | -18.7% |
| Trade receivables | 40 | €12,654 | €12,654 | = | 0.0% |
| Other amounts receivable | 41 | €6,857 | €3,214 | -€3,643 | -53.1% |
| Cash at bank and in hand | 54/58 | €6,219 | €2,725 | -€3,494 | -56.2% |
| Total equity and liabilities | 10/49 | €26,449 | €18,985 | -€7,465 | -28.2% |
| Equity | 10/15 | €20,367 | €15,185 | -€5,182 | -25.4% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €4,043 | €4,043 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,184 | €2,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,168 | -€14 | -€5,182 | |
| Amounts payable | 17/49 | €6,082 | €3,800 | -€2,283 | -37.5% |
| Amounts payable within one year | 42/48 | €6,082 | €3,800 | -€2,283 | -37.5% |
| Trade debts | 44 | €6,082 | €3,800 | -€2,283 | -37.5% |
| Suppliers | 440/4 | €6,082 | €3,800 | -€2,283 | -37.5% |
| Turnover | 70 | €68,195 | - | -€68,195 | |
| Non-recurring operating income | 76A | €1,502 | €4,134 | +€2,633 | +175.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,743 | €8,806 | -€61,937 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €328 | +€16 | +5.2% |
| Other operating charges | 640/8 | €188 | - | -€188 | |
| Gross operating margin | 9900 | -€922 | -€4,671 | -€3,749 | -406.6% |
| Operating profit (loss) | 9901 | -€1,422 | -€4,999 | -€3,578 | -251.6% |
| Financial charges | 65/66B | €742 | €283 | -€459 | -61.8% |
| Recurring financial charges | 65 | €742 | €283 | -€459 | -61.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,164 | -€5,283 | -€3,119 | -144.2% |
| Income taxes | 67/77 | - | -€101 | -€101 | |
| Profit (loss) for the period | 9904 | -€2,164 | -€5,182 | -€3,018 | -139.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,164 | -€5,182 | -€3,018 | -139.5% |
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 30 September 2026 via checked.be.