COMEPAR 6: 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 6
Largest movements
- Cash +€980
up €980 (+8.1%), from €12,153 to €13,133
mainly Net result for the year (+€848) and Deferred charges and accrued income (+€510)
- Reserves +€848
up €848 (+3.1%), from €27,009 to €27,857
of which Distributable reserves: +€848
- Gross operating margin -€206
down €206 (-242%), from -€85 to -€291
- Purchases and services +€206
up €206 (+242%), from €85 to €291
- Other operating charges +€49
up €49 (+8.5%), from €578 to €627
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 | €53,834 | €54,303 | +€470 | +0.9% |
| Fixed assets | 21/28 | €41,171 | €41,171 | = | 0.0% |
| Financial fixed assets | 28 | €41,171 | €41,171 | = | 0.0% |
| Current assets | 29/58 | €12,663 | €13,133 | +€470 | +3.7% |
| Cash at bank and in hand | 54/58 | €12,153 | €13,133 | +€980 | +8.1% |
| Deferred charges and accrued income | 490/1 | €510 | - | -€510 | |
| Total equity and liabilities | 10/49 | €53,834 | €54,303 | +€470 | +0.9% |
| Equity | 10/15 | €53,256 | €54,103 | +€848 | +1.6% |
| Contributions | 10/11 | €26,247 | €26,247 | = | 0.0% |
| Reserves | 13 | €27,009 | €27,857 | +€848 | +3.1% |
| Non-distributable reserves | 130/1 | €2,625 | €2,625 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,625 | €2,625 | = | 0.0% |
| Distributable reserves | 133 | €24,384 | €25,232 | +€848 | +3.5% |
| 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 | €291 | +€206 | +242% |
| Other operating charges | 640/8 | €578 | €627 | +€49 | +8.5% |
| Gross operating margin | 9900 | -€85 | -€291 | -€206 | -242% |
| Operating profit (loss) | 9901 | -€663 | -€918 | -€255 | -38.5% |
| Financial income | 75/76B | €1,972 | €1,972 | = | 0.0% |
| Recurring financial income | 75 | €1,972 | €1,972 | = | 0.0% |
| Financial charges | 65/66B | €206 | €206 | = | 0.0% |
| Recurring financial charges | 65 | €206 | €206 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,103 | €848 | -€255 | -23.1% |
| Profit (loss) for the period | 9904 | €1,103 | €848 | -€255 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,103 | €848 | -€255 | -23.1% |
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 19 October 2026 via checked.be.