COMEPAR 5: 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 5
Largest movements
- Cash +€1,706
up €1,706 (+13.3%), from €12,843 to €14,549
mainly Net result for the year (+€2,084)
- Reserves +€2,084
up €2,084 (+4.2%), from €50,183 to €52,266
of which Distributable reserves: +€2,084
- Other operating charges +€49
up €49 (+8.5%), from €578 to €627
- 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 | €79,660 | €81,366 | +€1,706 | +2.1% |
| Fixed assets | 21/28 | €66,817 | €66,817 | = | 0.0% |
| Financial fixed assets | 28 | €66,817 | €66,817 | = | 0.0% |
| Current assets | 29/58 | €12,843 | €14,549 | +€1,706 | +13.3% |
| Cash at bank and in hand | 54/58 | €12,843 | €14,549 | +€1,706 | +13.3% |
| Total equity and liabilities | 10/49 | €79,660 | €81,366 | +€1,706 | +2.1% |
| Equity | 10/15 | €79,082 | €81,166 | +€2,084 | +2.6% |
| Contributions | 10/11 | €28,899 | €28,899 | = | 0.0% |
| Reserves | 13 | €50,183 | €52,266 | +€2,084 | +4.2% |
| Non-distributable reserves | 130/1 | €2,890 | €2,890 | = | 0.0% |
| Other | 1319 | €2,890 | €2,890 | = | 0.0% |
| Distributable reserves | 133 | €47,293 | €49,377 | +€2,084 | +4.4% |
| Amounts payable | 17/49 | €578 | €200 | -€378 | -65.4% |
| Accrued charges and deferred income | 492/3 | €578 | €200 | -€378 | -65.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €85 | €88 | +€3 | +3.1% |
| Other operating charges | 640/8 | €578 | €627 | +€49 | +8.5% |
| Gross operating margin | 9900 | -€85 | -€88 | -€3 | -3.1% |
| Operating profit (loss) | 9901 | -€663 | -€715 | -€52 | -7.8% |
| Financial income | 75/76B | €2,822 | €2,822 | = | 0.0% |
| Recurring financial income | 75 | €2,822 | €2,822 | = | 0.0% |
| Financial charges | 65/66B | €24 | €24 | +€0 | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,135 | €2,084 | -€52 | -2.4% |
| Profit (loss) for the period | 9904 | €2,135 | €2,084 | -€52 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,135 | €2,084 | -€52 | -2.4% |
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 15 October 2026 via checked.be.