COMET VENTURES: 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 VENTURES
Largest movements
- Cash +€48,121
up €48,121 (+186.9%), from €25,741 to €73,861
mainly Other debts (+€107,227) and Depreciation (+€14,767)
- Tangible fixed assets +€29,432
up €29,432 (+29.0%), from €101,589 to €131,021
- Other debts +€107,227
up €107,227 (+195.7%), from €54,794 to €162,020
- Profit (loss) carried forward -€20,867
down €20,867 (-81.4%), from -€25,648 to -€46,515
- Debts after one year -€9,059
down €9,059 (-12.8%), from €70,685 to €61,626
- Gross operating margin +€75,706
up €75,706 (+1207.9%), from €6,268 to €81,974
- Taxes +€40,352
up €40,352 (+11529.2%), from €350 to €40,702
- Depreciation +€14,767
new in 2025: €14,767
- Financial charges +€3,616
up €3,616 (+135.7%), from €2,664 to €6,280
- Other operating charges +€3,328
up €3,328 (+555.6%), from €599 to €3,927
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 | €127,329 | €204,882 | +€77,553 | +60.9% |
| Fixed assets | 21/28 | €101,589 | €131,021 | +€29,432 | +29.0% |
| Tangible fixed assets | 22/27 | €101,589 | €131,021 | +€29,432 | +29.0% |
| Land and buildings | 22 | €101,589 | €131,021 | +€29,432 | +29.0% |
| Current assets | 29/58 | €25,741 | €73,861 | +€48,121 | +186.9% |
| Cash at bank and in hand | 54/58 | €25,741 | €73,861 | +€48,121 | +186.9% |
| Total equity and liabilities | 10/49 | €127,329 | €204,882 | +€77,553 | +60.9% |
| Equity | 10/15 | -€7,048 | -€27,915 | -€20,867 | -296.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,648 | -€46,515 | -€20,867 | -81.4% |
| Amounts payable | 17/49 | €134,378 | €232,797 | +€98,419 | +73.2% |
| Amounts payable after more than one year | 17 | €70,685 | €61,626 | -€9,059 | -12.8% |
| Financial debts | 170/4 | €70,685 | €61,626 | -€9,059 | -12.8% |
| Amounts payable within one year | 42/48 | €63,692 | €171,171 | +€107,479 | +168.7% |
| Current portion of amounts payable after more than one year | 42 | €8,793 | €9,059 | +€267 | +3.0% |
| Taxes, remuneration and social security | 45 | €106 | €92 | -€15 | -13.8% |
| Taxes | 450/3 | €106 | €92 | -€15 | -13.8% |
| Other amounts payable | 47/48 | €54,794 | €162,020 | +€107,227 | +195.7% |
| Non-recurring operating income | 76A | - | €44,199 | +€44,199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14,767 | +€14,767 | |
| Other operating charges | 640/8 | €599 | €3,927 | +€3,328 | +555.6% |
| Non-recurring operating charges | 66A | - | €37,164 | +€37,164 | |
| Gross operating margin | 9900 | €6,268 | €81,974 | +€75,706 | +1207.9% |
| Operating profit (loss) | 9901 | €5,669 | €26,116 | +€20,447 | +360.7% |
| Financial charges | 65/66B | €2,664 | €6,280 | +€3,616 | +135.7% |
| Recurring financial charges | 65 | €2,664 | €6,280 | +€3,616 | +135.7% |
| Profit (loss) for the period before taxes | 9903 | €3,004 | €19,835 | +€16,831 | +560.2% |
| Income taxes | 67/77 | €350 | €40,702 | +€40,352 | +11529.2% |
| Profit (loss) for the period | 9904 | €2,654 | -€20,867 | -€23,521 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,654 | -€20,867 | -€23,521 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.