COMERANN: 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.
COMERANN
Largest movements
- Tangible fixed assets -€55,221
down €55,221 (-14.5%), from €379,773 to €324,552
- Receivables within one year +€18,871
up €18,871 (+61.9%), from €30,494 to €49,365
of which Other amounts receivable: +€21,564
- Debts after one year -€34,810
down €34,810 (-59.5%), from €58,498 to €23,688
- Tax, wage and social debts -€13,205
down €13,205 (-29.9%), from €44,107 to €30,902
of which Taxes: -€7,480
- Trade debts +€9,147
up €9,147 (+28.3%), from €32,358 to €41,505
- Gross operating margin -€66,279
down €66,279 (-14.9%), from €445,971 to €379,692
- Staff costs -€29,282
down €29,282 (-10.1%), from €289,423 to €260,141
- Taxes -€18,184
down €18,184 (-53.7%), from €33,845 to €15,661
- Depreciation +€14,147
up €14,147 (+28.7%), from €49,214 to €63,361
- Other operating charges -€7,550
down €7,550 (-36.1%), from €20,939 to €13,389
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €515,838 | €481,033 | -€34,806 | -6.7% |
| Fixed assets | 21/28 | €380,158 | €324,936 | -€55,221 | -14.5% |
| Tangible fixed assets | 22/27 | €379,773 | €324,552 | -€55,221 | -14.5% |
| Land and buildings | 22 | €264,707 | €241,191 | -€23,516 | -8.9% |
| Plant, machinery and equipment | 23 | €27,498 | €19,534 | -€7,964 | -29.0% |
| Furniture and vehicles | 24 | €87,569 | €63,827 | -€23,742 | -27.1% |
| Financial fixed assets | 28 | €384 | €384 | = | 0.0% |
| Current assets | 29/58 | €135,681 | €156,096 | +€20,415 | +15.0% |
| Stocks and contracts in progress | 3 | €25,432 | €23,910 | -€1,522 | -6.0% |
| Stocks | 30/36 | €25,432 | €23,910 | -€1,522 | -6.0% |
| Amounts receivable within one year | 40/41 | €30,494 | €49,365 | +€18,871 | +61.9% |
| Trade receivables | 40 | €23,000 | €20,308 | -€2,693 | -11.7% |
| Other amounts receivable | 41 | €7,494 | €29,058 | +€21,564 | +288% |
| Cash at bank and in hand | 54/58 | €74,702 | €76,728 | +€2,027 | +2.7% |
| Deferred charges and accrued income | 490/1 | €5,053 | €6,092 | +€1,039 | +20.6% |
| Total equity and liabilities | 10/49 | €515,838 | €481,033 | -€34,806 | -6.7% |
| Equity | 10/15 | €299,334 | €303,270 | +€3,936 | +1.3% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €200,177 | €204,113 | +€3,936 | +2.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €190,261 | €194,197 | +€3,936 | +2.1% |
| Amounts payable | 17/49 | €216,504 | €177,762 | -€38,742 | -17.9% |
| Amounts payable after more than one year | 17 | €58,498 | €23,688 | -€34,810 | -59.5% |
| Financial debts | 170/4 | €58,498 | €23,688 | -€34,810 | -59.5% |
| Amounts payable within one year | 42/48 | €157,906 | €151,574 | -€6,332 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €43,439 | €42,216 | -€1,223 | -2.8% |
| Financial debts | 43 | €20,000 | €20,000 | = | 0.0% |
| Credit institutions | 430/8 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €32,358 | €41,505 | +€9,147 | +28.3% |
| Suppliers | 440/4 | €32,358 | €41,505 | +€9,147 | +28.3% |
| Taxes, remuneration and social security | 45 | €44,107 | €30,902 | -€13,205 | -29.9% |
| Taxes | 450/3 | €15,740 | €8,260 | -€7,480 | -47.5% |
| Remuneration and social security | 454/9 | €28,367 | €22,642 | -€5,725 | -20.2% |
| Other amounts payable | 47/48 | €18,002 | €16,952 | -€1,050 | -5.8% |
| Accrued charges and deferred income | 492/3 | €100 | €2,500 | +€2,400 | +2,400% |
| Remuneration, social security and pensions | 62 | €289,423 | €260,141 | -€29,282 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,214 | €63,361 | +€14,147 | +28.7% |
| Other operating charges | 640/8 | €20,939 | €13,389 | -€7,550 | -36.1% |
| Gross operating margin | 9900 | €445,971 | €379,692 | -€66,279 | -14.9% |
| Operating profit (loss) | 9901 | €86,396 | €42,801 | -€43,594 | -50.5% |
| Financial income | 75/76B | €208 | €953 | +€745 | +358% |
| Recurring financial income | 75 | €208 | €953 | +€745 | +358% |
| Financial charges | 65/66B | €11,660 | €7,205 | -€4,455 | -38.2% |
| Recurring financial charges | 65 | €11,660 | €7,205 | -€4,455 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €74,944 | €36,549 | -€38,395 | -51.2% |
| Income taxes | 67/77 | €33,845 | €15,661 | -€18,184 | -53.7% |
| Profit (loss) for the period | 9904 | €41,098 | €20,888 | -€20,211 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,098 | €20,888 | -€20,211 | -49.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.