COMES CONSULT: 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.
COMES CONSULT
Largest movements
- Tangible fixed assets -€14,104
down €14,104 (-2.5%), from €555,733 to €541,629
- Debts after one year -€37,010
down €37,010 (-9.1%), from €405,156 to €368,146
- Reserves +€26,437
up €26,437 (+57.3%), from €46,164 to €72,601
- Taxes +€2,425
up €2,425 (+36.2%), from €6,707 to €9,133
- Gross operating margin +€1,878
up €1,878 (+3.3%), from €56,706 to €58,584
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 | €583,816 | €570,007 | -€13,810 | -2.4% |
| Fixed assets | 21/28 | €555,733 | €541,629 | -€14,104 | -2.5% |
| Tangible fixed assets | 22/27 | €555,733 | €541,629 | -€14,104 | -2.5% |
| Land and buildings | 22 | €555,733 | €541,629 | -€14,104 | -2.5% |
| Current assets | 29/58 | €28,083 | €28,377 | +€294 | +1.0% |
| Cash at bank and in hand | 54/58 | €28,083 | €28,377 | +€294 | +1.0% |
| Total equity and liabilities | 10/49 | €583,816 | €570,007 | -€13,810 | -2.4% |
| Equity | 10/15 | €136,164 | €162,601 | +€26,437 | +19.4% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €46,164 | €72,601 | +€26,437 | +57.3% |
| Distributable reserves | 133 | €46,164 | €72,601 | +€26,437 | +57.3% |
| Amounts payable | 17/49 | €447,652 | €407,405 | -€40,247 | -9.0% |
| Amounts payable after more than one year | 17 | €405,156 | €368,146 | -€37,010 | -9.1% |
| Financial debts | 170/4 | €405,156 | €368,146 | -€37,010 | -9.1% |
| Amounts payable within one year | 42/48 | €42,496 | €39,259 | -€3,237 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €36,689 | €37,010 | +€321 | +0.9% |
| Trade debts | 44 | €266 | €1,116 | +€850 | +319.3% |
| Suppliers | 440/4 | €266 | €1,116 | +€850 | +319.3% |
| Taxes, remuneration and social security | 45 | €5,541 | €1,133 | -€4,408 | -79.6% |
| Taxes | 450/3 | €5,541 | €1,133 | -€4,408 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,104 | €14,104 | = | 0.0% |
| Other operating charges | 640/8 | €4,894 | €5,048 | +€154 | +3.1% |
| Gross operating margin | 9900 | €56,706 | €58,584 | +€1,878 | +3.3% |
| Operating profit (loss) | 9901 | €37,708 | €39,432 | +€1,724 | +4.6% |
| Financial charges | 65/66B | €4,172 | €3,862 | -€310 | -7.4% |
| Recurring financial charges | 65 | €4,172 | €3,862 | -€310 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €33,536 | €35,570 | +€2,034 | +6.1% |
| Income taxes | 67/77 | €6,707 | €9,133 | +€2,425 | +36.2% |
| Profit (loss) for the period | 9904 | €26,829 | €26,437 | -€392 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,829 | €26,437 | -€392 | -1.5% |
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 10 October 2026 via checked.be.