Comesta: 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.
Comesta
Largest movements
- Cash +€33,177
up €33,177 (+37.3%), from €88,914 to €122,091
mainly Net result for the year (+€54,377) and Tax, wage and social debts (+€24,215)
- Receivables within one year +€4,830
up €4,830 (+6.6%), from €73,252 to €78,082
of which Trade receivables: +€35,228
- Deferred charges and accrued income -€2,230
down €2,230 (-74.5%), from €2,995 to €765
- Profit (loss) carried forward +€54,377
up €54,377 (+285.9%), from €19,021 to €73,398
- Trade debts -€47,962
down €47,962 (-40.1%), from €119,542 to €71,580
- Tax, wage and social debts +€24,215
up €24,215 (+169.5%), from €14,284 to €38,500
of which Taxes: +€17,748
- Other debts +€4,078
up €4,078 (+231.5%), from €1,762 to €5,840
- Gross operating margin +€99,871
up €99,871 (+328.2%), from €30,427 to €130,298
- Staff costs +€49,766
up €49,766 (+1706.0%), from €2,917 to €52,683
- Taxes +€9,964
up €9,964 (+173.6%), from €5,739 to €15,703
- Financial charges +€3,015
up €3,015 (+334.5%), from €901 to €3,916
- Other operating charges +€1,499
up €1,499 (+130.1%), from €1,152 to €2,650
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 | €169,609 | €204,317 | +€34,708 | +20.5% |
| Fixed assets | 21/28 | €4,448 | €3,380 | -€1,069 | -24.0% |
| Tangible fixed assets | 22/27 | €4,448 | €3,080 | -€1,369 | -30.8% |
| Plant, machinery and equipment | 23 | €4,448 | €3,080 | -€1,369 | -30.8% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €165,161 | €200,937 | +€35,777 | +21.7% |
| Amounts receivable within one year | 40/41 | €73,252 | €78,082 | +€4,830 | +6.6% |
| Trade receivables | 40 | €21,787 | €57,015 | +€35,228 | +161.7% |
| Other amounts receivable | 41 | €51,466 | €21,067 | -€30,398 | -59.1% |
| Cash at bank and in hand | 54/58 | €88,914 | €122,091 | +€33,177 | +37.3% |
| Deferred charges and accrued income | 490/1 | €2,995 | €765 | -€2,230 | -74.5% |
| Total equity and liabilities | 10/49 | €169,609 | €204,317 | +€34,708 | +20.5% |
| Equity | 10/15 | €34,021 | €88,398 | +€54,377 | +159.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,021 | €73,398 | +€54,377 | +285.9% |
| Amounts payable | 17/49 | €135,588 | €115,919 | -€19,669 | -14.5% |
| Amounts payable within one year | 42/48 | €135,588 | €115,919 | -€19,669 | -14.5% |
| Trade debts | 44 | €119,542 | €71,580 | -€47,962 | -40.1% |
| Suppliers | 440/4 | €119,542 | €71,580 | -€47,962 | -40.1% |
| Taxes, remuneration and social security | 45 | €14,284 | €38,500 | +€24,215 | +169.5% |
| Taxes | 450/3 | €9,048 | €26,797 | +€17,748 | +196.2% |
| Remuneration and social security | 454/9 | €5,236 | €11,703 | +€6,467 | +123.5% |
| Other amounts payable | 47/48 | €1,762 | €5,840 | +€4,078 | +231.5% |
| Remuneration, social security and pensions | 62 | €2,917 | €52,683 | +€49,766 | +1706.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,027 | €1,369 | +€342 | +33.3% |
| Other operating charges | 640/8 | €1,152 | €2,650 | +€1,499 | +130.1% |
| Gross operating margin | 9900 | €30,427 | €130,298 | +€99,871 | +328.2% |
| Operating profit (loss) | 9901 | €25,331 | €73,596 | +€48,265 | +190.5% |
| Financial income | 75/76B | €329 | €399 | +€70 | +21.3% |
| Recurring financial income | 75 | €329 | €399 | +€70 | +21.3% |
| Financial charges | 65/66B | €901 | €3,916 | +€3,015 | +334.5% |
| Recurring financial charges | 65 | €901 | €3,916 | +€3,015 | +334.5% |
| Profit (loss) for the period before taxes | 9903 | €24,760 | €70,080 | +€45,320 | +183.0% |
| Income taxes | 67/77 | €5,739 | €15,703 | +€9,964 | +173.6% |
| Profit (loss) for the period | 9904 | €19,021 | €54,377 | +€35,356 | +185.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,021 | €54,377 | +€35,356 | +185.9% |
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.