Cometa: 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.
Cometa
Largest movements
- Cash +€39,184
up €39,184 (+215.4%), from €18,189 to €57,373
mainly Other debts (+€11,858) and Depreciation (+€11,822)
- Tangible fixed assets -€11,822
down €11,822 (-29.5%), from €40,055 to €28,233
- Receivables within one year -€9,843
down €9,843 (-98.5%), from €9,997 to €153
of which Trade receivables: -€9,877
- Deferred charges and accrued income -€1,044
down €1,044 (-72.3%), from €1,445 to €400
- Other debts +€11,858
up €11,858 (+28.8%), from €41,141 to €53,000
- Reserves +€7,909
up €7,909 (+47.1%), from €16,806 to €24,716
- Tax, wage and social debts -€3,156
down €3,156 (-65.9%), from €4,792 to €1,636
of which Remuneration and social security: -€2,248
- Gross operating margin +€4,391
up €4,391 (+20.4%), from €21,511 to €25,902
- Taxes +€865
up €865 (+46.2%), from €1,871 to €2,736
- Financial charges -€408
down €408 (-10.8%), from €3,781 to €3,373
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 | €69,685 | €86,160 | +€16,475 | +23.6% |
| Fixed assets | 21/28 | €40,055 | €28,233 | -€11,822 | -29.5% |
| Tangible fixed assets | 22/27 | €40,055 | €28,233 | -€11,822 | -29.5% |
| Furniture and vehicles | 24 | €40,055 | €28,233 | -€11,822 | -29.5% |
| Current assets | 29/58 | €29,630 | €57,927 | +€28,296 | +95.5% |
| Amounts receivable within one year | 40/41 | €9,997 | €153 | -€9,843 | -98.5% |
| Trade receivables | 40 | €9,967 | €91 | -€9,877 | -99.1% |
| Other amounts receivable | 41 | €29 | €63 | +€33 | +113.9% |
| Cash at bank and in hand | 54/58 | €18,189 | €57,373 | +€39,184 | +215.4% |
| Deferred charges and accrued income | 490/1 | €1,445 | €400 | -€1,044 | -72.3% |
| Total equity and liabilities | 10/49 | €69,685 | €86,160 | +€16,475 | +23.6% |
| Equity | 10/15 | €19,806 | €27,716 | +€7,909 | +39.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,806 | €24,716 | +€7,909 | +47.1% |
| Distributable reserves | 133 | €16,806 | €24,716 | +€7,909 | +47.1% |
| Amounts payable | 17/49 | €49,879 | €58,444 | +€8,566 | +17.2% |
| Amounts payable within one year | 42/48 | €46,143 | €55,112 | +€8,969 | +19.4% |
| Trade debts | 44 | €210 | €476 | +€267 | +127.4% |
| Suppliers | 440/4 | €210 | €476 | +€267 | +127.4% |
| Taxes, remuneration and social security | 45 | €4,792 | €1,636 | -€3,156 | -65.9% |
| Taxes | 450/3 | €2,544 | €1,636 | -€908 | -35.7% |
| Remuneration and social security | 454/9 | €2,248 | - | -€2,248 | |
| Other amounts payable | 47/48 | €41,141 | €53,000 | +€11,858 | +28.8% |
| Accrued charges and deferred income | 492/3 | €3,736 | €3,333 | -€403 | -10.8% |
| Non-recurring operating income | 76A | - | €50,000 | +€50,000 | |
| Remuneration, social security and pensions | 62 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,664 | €11,822 | +€157 | +1.3% |
| Other operating charges | 640/8 | €125 | €62 | -€63 | -50.4% |
| Gross operating margin | 9900 | €21,511 | €25,902 | +€4,391 | +20.4% |
| Operating profit (loss) | 9901 | €9,561 | €14,018 | +€4,457 | +46.6% |
| Financial charges | 65/66B | €3,781 | €3,373 | -€408 | -10.8% |
| Recurring financial charges | 65 | €3,781 | €3,373 | -€408 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €5,780 | €10,645 | +€4,865 | +84.2% |
| Income taxes | 67/77 | €1,871 | €2,736 | +€865 | +46.2% |
| Profit (loss) for the period | 9904 | €3,910 | €7,909 | +€4,000 | +102.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,910 | €7,909 | +€4,000 | +102.3% |
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 7 October 2026 via checked.be.