COMET: 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.
COMET
Largest movements
- Receivables within one year +€429
up €429 (+135.2%), from €317 to €746
- Profit (loss) carried forward -€5,170
down €5,170 (-21.2%), from -€24,444 to -€29,615
- Other debts +€4,267
up €4,267 (+107.0%), from €3,987 to €8,254
- Trade debts +€1,332
up €1,332 (+62.6%), from €2,128 to €3,460
- Financial income +€8,416
new in 2024: €8,416
of which Financial income: +€8,416
- Gross operating margin -€839
down €839 (-26.6%), from -€3,154 to -€3,993
- Other operating charges +€531
up €531 (+131.9%), from €402 to €933
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.
Cash bridge derived
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 | €321 | €750 | +€429 | +133.7% |
| Fixed assets | 21/28 | €1 | - | -€1 | |
| Financial fixed assets | 28 | €1 | - | -€1 | |
| Current assets | 29/58 | €320 | €750 | +€430 | +134.4% |
| Amounts receivable within one year | 40/41 | €317 | €746 | +€429 | +135.2% |
| Other amounts receivable | 41 | €317 | €746 | +€429 | +135.2% |
| Cash at bank and in hand | 54/58 | €3 | €3 | +€1 | +37.1% |
| Total equity and liabilities | 10/49 | €321 | €750 | +€429 | +133.7% |
| Equity | 10/15 | -€5,844 | -€11,015 | -€5,170 | -88.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,444 | -€29,615 | -€5,170 | -21.2% |
| Amounts payable | 17/49 | €6,165 | €11,764 | +€5,599 | +90.8% |
| Amounts payable within one year | 42/48 | €6,165 | €11,764 | +€5,599 | +90.8% |
| Trade debts | 44 | €2,128 | €3,460 | +€1,332 | +62.6% |
| Suppliers | 440/4 | €2,128 | €3,460 | +€1,332 | +62.6% |
| Taxes, remuneration and social security | 45 | €50 | €50 | = | 0.0% |
| Taxes | 450/3 | €50 | €50 | = | 0.0% |
| Other amounts payable | 47/48 | €3,987 | €8,254 | +€4,267 | +107.0% |
| Other operating charges | 640/8 | €402 | €933 | +€531 | +131.9% |
| Gross operating margin | 9900 | -€3,154 | -€3,993 | -€839 | -26.6% |
| Operating profit (loss) | 9901 | -€3,557 | -€4,926 | -€1,370 | -38.5% |
| Financial income | 75/76B | - | €8,416 | +€8,416 | |
| Recurring financial income | 75 | - | €8,416 | +€8,416 | |
| Non-recurring financial income | 76B | - | €8,416 | +€8,416 | |
| Financial charges | 65/66B | €8,657 | €8,660 | +€3 | 0.0% |
| Recurring financial charges | 65 | €241 | €244 | +€3 | +1.2% |
| Non-recurring financial charges | 66B | €8,416 | €8,416 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,214 | -€5,170 | +€7,043 | +57.7% |
| Profit (loss) for the period | 9904 | -€12,214 | -€5,170 | +€7,043 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,214 | -€5,170 | +€7,043 | +57.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.