COMEPAR 1: 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.
COMEPAR 1
Largest movements
- Cash +€7,782
up €7,782 (+55.3%), from €14,067 to €21,849
mainly Accrued charges and deferred income (+€7,502) and Net result for the year (+€3,429)
- Accrued charges and deferred income +€7,502
up €7,502 (+2,486%), from €302 to €7,804
- Other operating charges -€107
down €107 (-14.7%), from €733 to €626
- Financial charges -€4
down €4 (-0.1%), from €7,799 to €7,795
- Gross operating margin -€3
down €3 (-3.1%), from -€85 to -€88
- Purchases and services +€3
up €3 (+3.1%), from €85 to €88
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 | €338,428 | €346,210 | +€7,782 | +2.3% |
| Fixed assets | 21/28 | €324,360 | €324,360 | = | 0.0% |
| Financial fixed assets | 28 | €324,360 | €324,360 | = | 0.0% |
| Current assets | 29/58 | €14,067 | €21,849 | +€7,782 | +55.3% |
| Cash at bank and in hand | 54/58 | €14,067 | €21,849 | +€7,782 | +55.3% |
| Total equity and liabilities | 10/49 | €338,428 | €346,210 | +€7,782 | +2.3% |
| Equity | 10/15 | €84,976 | €85,205 | +€229 | +0.3% |
| Contributions | 10/11 | €80,139 | €80,139 | = | 0.0% |
| Reserves | 13 | €4,837 | €5,066 | +€229 | +4.7% |
| Non-distributable reserves | 130/1 | €4,420 | €4,591 | +€171 | +3.9% |
| Other | 1319 | €4,420 | €4,591 | +€171 | +3.9% |
| Distributable reserves | 133 | €417 | €475 | +€58 | +13.8% |
| Amounts payable | 17/49 | €253,452 | €261,004 | +€7,552 | +3.0% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,150 | €3,200 | +€50 | +1.6% |
| Taxes, remuneration and social security | 45 | €945 | €960 | +€15 | +1.6% |
| Taxes | 450/3 | €945 | €960 | +€15 | +1.6% |
| Other amounts payable | 47/48 | €2,205 | €2,240 | +€35 | +1.6% |
| Accrued charges and deferred income | 492/3 | €302 | €7,804 | +€7,502 | +2,486% |
| Goods, raw materials, services and sundry goods | 60/61 | €85 | €88 | +€3 | +3.1% |
| Other operating charges | 640/8 | €733 | €626 | -€107 | -14.7% |
| Gross operating margin | 9900 | -€85 | -€88 | -€3 | -3.1% |
| Operating profit (loss) | 9901 | -€818 | -€713 | +€105 | +12.8% |
| Financial income | 75/76B | €11,937 | €11,937 | = | 0.0% |
| Recurring financial income | 75 | €11,937 | €11,937 | = | 0.0% |
| Financial charges | 65/66B | €7,799 | €7,795 | -€4 | -0.1% |
| Recurring financial charges | 65 | €7,799 | €7,795 | -€4 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €3,320 | €3,429 | +€109 | +3.3% |
| Profit (loss) for the period | 9904 | €3,320 | €3,429 | +€109 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,320 | €3,429 | +€109 | +3.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.