COMERGO SERVICES: 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.
COMERGO SERVICES
Largest movements
- Receivables within one year +€620,455
up €620,455 (+200.0%), from €310,246 to €930,701
of which Trade receivables: +€608,892
- Cash +€113,756
up €113,756 (+28.5%), from €398,941 to €512,697
mainly Provisions (+€255,000) and Net result for the year (+€241,930)
- Tangible fixed assets -€58,420
down €58,420 (-6.1%), from €955,960 to €897,540
- Provisions +€255,000
new in 2025: €255,000
- Reserves +€241,930
up €241,930 (+67.1%), from €360,541 to €602,471
of which Distributable reserves: +€241,930
- Trade debts +€186,513
up €186,513 (+51.5%), from €362,199 to €548,712
- Accrued charges and deferred income +€88,778
new in 2025: €88,778
- Debts after one year -€64,278
down €64,278 (-8.0%), from €801,748 to €737,469
- Gross operating margin +€515,492
up €515,492 (+246.1%), from €209,502 to €724,994
- Provisions +€255,000
new in 2025: €255,000
- Taxes +€83,720
up €83,720 (+322.6%), from €25,954 to €109,674
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 | €1,665,178 | €2,340,969 | +€675,791 | +40.6% |
| Fixed assets | 21/28 | €955,991 | €897,570 | -€58,420 | -6.1% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €955,960 | €897,540 | -€58,420 | -6.1% |
| Land and buildings | 22 | €160,906 | €154,482 | -€6,424 | -4.0% |
| Plant, machinery and equipment | 23 | €61,746 | €38,572 | -€23,175 | -37.5% |
| Furniture and vehicles | 24 | €137,778 | €108,956 | -€28,821 | -20.9% |
| Assets under construction and advance payments | 27 | €595,530 | €595,530 | = | 0.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €709,187 | €1,443,399 | +€734,211 | +103.5% |
| Amounts receivable within one year | 40/41 | €310,246 | €930,701 | +€620,455 | +200.0% |
| Trade receivables | 40 | €301,901 | €910,793 | +€608,892 | +201.7% |
| Other amounts receivable | 41 | €8,345 | €19,908 | +€11,563 | +138.6% |
| Cash at bank and in hand | 54/58 | €398,941 | €512,697 | +€113,756 | +28.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,665,178 | €2,340,969 | +€675,791 | +40.6% |
| Equity | 10/15 | €379,374 | €621,305 | +€241,930 | +63.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €360,541 | €602,471 | +€241,930 | +67.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €358,681 | €600,611 | +€241,930 | +67.5% |
| Profit (loss) carried forward | 14 | €6,433 | €6,433 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €255,000 | +€255,000 | |
| Provisions for liabilities and charges | 160/5 | - | €255,000 | +€255,000 | |
| Other liabilities and charges | 164/5 | - | €255,000 | +€255,000 | |
| Amounts payable | 17/49 | €1,285,804 | €1,464,665 | +€178,861 | +13.9% |
| Amounts payable after more than one year | 17 | €801,748 | €737,469 | -€64,278 | -8.0% |
| Financial debts | 170/4 | €801,748 | €737,469 | -€64,278 | -8.0% |
| Amounts payable within one year | 42/48 | €484,056 | €638,417 | +€154,361 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €62,824 | €64,278 | +€1,454 | +2.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €362,199 | €548,712 | +€186,513 | +51.5% |
| Suppliers | 440/4 | €362,199 | €548,712 | +€186,513 | +51.5% |
| Taxes, remuneration and social security | 45 | €8,407 | €9,607 | +€1,200 | +14.3% |
| Taxes | 450/3 | €8,407 | €9,607 | +€1,200 | +14.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €50,626 | €15,820 | -€34,806 | -68.8% |
| Accrued charges and deferred income | 492/3 | - | €88,778 | +€88,778 | |
| Non-recurring operating income | 76A | €36,029 | - | -€36,029 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,787 | €76,284 | +€4,496 | +6.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €255,000 | +€255,000 | |
| Other operating charges | 640/8 | €5,174 | €5,115 | -€59 | -1.1% |
| Gross operating margin | 9900 | €209,502 | €724,994 | +€515,492 | +246.1% |
| Operating profit (loss) | 9901 | €132,541 | €388,595 | +€256,055 | +193.2% |
| Financial income | 75/76B | €131 | €23 | -€107 | -82.0% |
| Recurring financial income | 75 | €131 | €23 | -€107 | -82.0% |
| Financial charges | 65/66B | €38,236 | €37,015 | -€1,221 | -3.2% |
| Recurring financial charges | 65 | €38,236 | €37,015 | -€1,221 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €94,436 | €351,604 | +€257,168 | +272.3% |
| Income taxes | 67/77 | €25,954 | €109,674 | +€83,720 | +322.6% |
| Profit (loss) for the period | 9904 | €68,482 | €241,930 | +€173,449 | +253.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,482 | €241,930 | +€173,449 | +253.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.