Cometec: 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.
Cometec
Largest movements
- Cash -€41,117
down €41,117 (-94.4%), from €43,575 to €2,458
mainly Net result for the year (-€25,626) and Other debts (-€10,360)
- Stocks and contracts +€4,708
up €4,708 (+20.6%), from €22,825 to €27,534
- Receivables within one year -€1,190
down €1,190 (-11.7%), from €10,135 to €8,945
of which Trade receivables: -€2,186
- Profit (loss) carried forward -€25,626
down €25,626 (-24.0%), from -€106,693 to -€132,319
- Other debts -€10,360
down €10,360 (-38.8%), from €26,712 to €16,351
- Trade debts -€1,194
down €1,194 (-14.9%), from €8,025 to €6,830
- Gross operating margin -€6,196
down €6,196 (-38.2%), from -€16,230 to -€22,426
- Taxes -€1,646
down €1,646 (-78.5%), from €2,098 to €452
- Depreciation -€1,347
down €1,347 (-45.6%), from €2,952 to €1,606
- Other operating charges -€346
down €346 (-16.3%), from €2,124 to €1,779
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 | €85,833 | €48,548 | -€37,285 | -43.4% |
| Fixed assets | 21/28 | €8,675 | €9,177 | +€502 | +5.8% |
| Tangible fixed assets | 22/27 | €3,218 | €3,720 | +€502 | +15.6% |
| Plant, machinery and equipment | 23 | €434 | €1,902 | +€1,469 | +338.5% |
| Furniture and vehicles | 24 | €2,784 | €1,818 | -€967 | -34.7% |
| Financial fixed assets | 28 | €5,457 | €5,457 | = | 0.0% |
| Current assets | 29/58 | €77,158 | €39,371 | -€37,787 | -49.0% |
| Stocks and contracts in progress | 3 | €22,825 | €27,534 | +€4,708 | +20.6% |
| Stocks | 30/36 | €22,825 | €27,534 | +€4,708 | +20.6% |
| Amounts receivable within one year | 40/41 | €10,135 | €8,945 | -€1,190 | -11.7% |
| Trade receivables | 40 | €8,212 | €6,025 | -€2,186 | -26.6% |
| Other amounts receivable | 41 | €1,923 | €2,920 | +€996 | +51.8% |
| Cash at bank and in hand | 54/58 | €43,575 | €2,458 | -€41,117 | -94.4% |
| Deferred charges and accrued income | 490/1 | €622 | €434 | -€188 | -30.3% |
| Total equity and liabilities | 10/49 | €85,833 | €48,548 | -€37,285 | -43.4% |
| Equity | 10/15 | €50,992 | €25,366 | -€25,626 | -50.3% |
| Contributions | 10/11 | €117,592 | €117,592 | = | 0.0% |
| Reserves | 13 | €40,093 | €40,093 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,252 | €3,252 | = | 0.0% |
| Distributable reserves | 133 | €36,841 | €36,841 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,693 | -€132,319 | -€25,626 | -24.0% |
| Amounts payable | 17/49 | €34,841 | €23,182 | -€11,659 | -33.5% |
| Amounts payable within one year | 42/48 | €34,737 | €23,182 | -€11,555 | -33.3% |
| Trade debts | 44 | €8,025 | €6,830 | -€1,194 | -14.9% |
| Suppliers | 440/4 | €8,025 | €6,830 | -€1,194 | -14.9% |
| Other amounts payable | 47/48 | €26,712 | €16,351 | -€10,360 | -38.8% |
| Accrued charges and deferred income | 492/3 | €105 | - | -€105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,952 | €1,606 | -€1,347 | -45.6% |
| Other operating charges | 640/8 | €2,124 | €1,779 | -€346 | -16.3% |
| Gross operating margin | 9900 | -€16,230 | -€22,426 | -€6,196 | -38.2% |
| Operating profit (loss) | 9901 | -€21,307 | -€25,810 | -€4,503 | -21.1% |
| Financial income | 75/76B | €531 | €700 | +€169 | +31.9% |
| Recurring financial income | 75 | €531 | €700 | +€169 | +31.9% |
| Financial charges | 65/66B | €28 | €64 | +€36 | +130.7% |
| Recurring financial charges | 65 | €28 | €64 | +€36 | +130.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,804 | -€25,174 | -€4,370 | -21.0% |
| Income taxes | 67/77 | €2,098 | €452 | -€1,646 | -78.5% |
| Profit (loss) for the period | 9904 | -€22,901 | -€25,626 | -€2,725 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,901 | -€25,626 | -€2,725 | -11.9% |
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 28 September 2026 via checked.be.