Cometecco: 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.
Cometecco
Largest movements
- Cash -€96,175
down €96,175 (-66.0%), from €145,779 to €49,604
mainly Contributions, distributions and other (-€380,000) and Accrued charges and deferred income (-€70,000)
- Tangible fixed assets -€10,561
down €10,561 (-31.3%), from €33,705 to €23,144
of which Furniture and vehicles: -€8,636
- Other debts +€380,000
new in 2025: €380,000
- Reserves -€364,694
down €364,694 (-66.6%), from €547,318 to €182,624
- Accrued charges and deferred income -€70,000
down €70,000 (-100%), from €70,000 to €0
- Tax, wage and social debts -€54,641
down €54,641 (-90.0%), from €60,682 to €6,041
- Gross operating margin -€230,479
down €230,479 (-91.4%), from €252,097 to €21,618
- Taxes -€53,998
down €53,998 (-88.6%), from €60,963 to €6,965
- Financial income +€4,249
up €4,249 (+48.1%), from €8,839 to €13,088
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.
Derived cash bridge
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 | €687,685 | €578,351 | -€109,334 | -15.9% |
| Fixed assets | 21/28 | €33,705 | €23,144 | -€10,561 | -31.3% |
| Tangible fixed assets | 22/27 | €33,705 | €23,144 | -€10,561 | -31.3% |
| Land and buildings | 22 | €12,860 | €11,222 | -€1,638 | -12.7% |
| Plant, machinery and equipment | 23 | €675 | €389 | -€287 | -42.4% |
| Furniture and vehicles | 24 | €20,169 | €11,533 | -€8,636 | -42.8% |
| Current assets | 29/58 | €653,981 | €555,207 | -€98,773 | -15.1% |
| Amounts receivable after more than one year | 29 | €320,000 | €320,000 | = | 0.0% |
| Trade receivables | 290 | €320,000 | - | -€320,000 | |
| Other amounts receivable | 291 | - | €320,000 | +€320,000 | |
| Amounts receivable within one year | 40/41 | €4,880 | €3,968 | -€912 | -18.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,880 | €3,968 | -€912 | -18.7% |
| Current investments | 50/53 | €180,510 | €180,510 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €145,779 | €49,604 | -€96,175 | -66.0% |
| Deferred charges and accrued income | 490/1 | €2,812 | €1,126 | -€1,686 | -60.0% |
| Total equity and liabilities | 10/49 | €687,685 | €578,351 | -€109,334 | -15.9% |
| Equity | 10/15 | €552,318 | €187,624 | -€364,694 | -66.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €547,318 | €182,624 | -€364,694 | -66.6% |
| Distributable reserves | 133 | €547,318 | €182,624 | -€364,694 | -66.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €135,367 | €390,727 | +€255,361 | +189% |
| Amounts payable within one year | 42/48 | €65,367 | €390,727 | +€325,361 | +498% |
| Financial debts | 43 | €449 | €461 | +€12 | +2.8% |
| Credit institutions | 430/8 | €449 | €461 | +€12 | +2.8% |
| Trade debts | 44 | €4,236 | €4,225 | -€11 | -0.3% |
| Suppliers | 440/4 | €4,236 | €4,225 | -€11 | -0.3% |
| Taxes, remuneration and social security | 45 | €60,682 | €6,041 | -€54,641 | -90.0% |
| Taxes | 450/3 | €60,682 | €6,041 | -€54,641 | -90.0% |
| Other amounts payable | 47/48 | - | €380,000 | +€380,000 | |
| Accrued charges and deferred income | 492/3 | €70,000 | €0 | -€70,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,561 | €10,561 | = | 0.0% |
| Other operating charges | 640/8 | €1,308 | €832 | -€476 | -36.4% |
| Gross operating margin | 9900 | €252,097 | €21,618 | -€230,479 | -91.4% |
| Operating profit (loss) | 9901 | €240,228 | €10,226 | -€230,002 | -95.7% |
| Financial income | 75/76B | €8,839 | €13,088 | +€4,249 | +48.1% |
| Recurring financial income | 75 | €8,839 | €13,088 | +€4,249 | +48.1% |
| Financial charges | 65/66B | €578 | €1,043 | +€465 | +80.4% |
| Recurring financial charges | 65 | €578 | €1,043 | +€465 | +80.4% |
| Profit (loss) for the period before taxes | 9903 | €248,488 | €22,270 | -€226,218 | -91.0% |
| Income taxes | 67/77 | €60,963 | €6,965 | -€53,998 | -88.6% |
| Profit (loss) for the period | 9904 | €187,526 | €15,306 | -€172,220 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €187,526 | €15,306 | -€172,220 | -91.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.