Comevent: 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.
Comevent
Largest movements
- Current investments +€25,500
new in 2025: €25,500
- Receivables within one year -€23,271
down €23,271 (-91.5%), from €25,447 to €2,176
of which Trade receivables: -€16,861
- Tangible fixed assets -€1,857
down €1,857 (-35.7%), from €5,204 to €3,348
of which Furniture and vehicles: -€2,000
- Reserves +€4,276
up €4,276 (+16.1%), from €26,547 to €30,823
- Other debts -€2,331
down €2,331 (-37.5%), from €6,212 to €3,881
- Trade debts -€2,223
down €2,223 (-12.3%), from €18,075 to €15,852
- Tax, wage and social debts +€1,058
up €1,058 (+127.8%), from €828 to €1,887
- Gross operating margin -€3,614
down €3,614 (-15.1%), from €23,985 to €20,371
- Taxes -€1,921
down €1,921 (-33.0%), from €5,828 to €3,908
- Financial income +€245
new in 2025: €245
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 | €70,437 | €71,042 | +€605 | +0.9% |
| Fixed assets | 21/28 | €5,204 | €3,348 | -€1,857 | -35.7% |
| Tangible fixed assets | 22/27 | €5,204 | €3,348 | -€1,857 | -35.7% |
| Land and buildings | 22 | €409 | €61 | -€348 | -85.1% |
| Plant, machinery and equipment | 23 | €1,497 | €1,988 | +€491 | +32.8% |
| Furniture and vehicles | 24 | €3,299 | €1,299 | -€2,000 | -60.6% |
| Current assets | 29/58 | €65,233 | €67,695 | +€2,462 | +3.8% |
| Amounts receivable within one year | 40/41 | €25,447 | €2,176 | -€23,271 | -91.5% |
| Trade receivables | 40 | €17,828 | €967 | -€16,861 | -94.6% |
| Other amounts receivable | 41 | €7,619 | €1,209 | -€6,410 | -84.1% |
| Current investments | 50/53 | - | €25,500 | +€25,500 | |
| Cash at bank and in hand | 54/58 | €38,469 | €38,623 | +€154 | +0.4% |
| Deferred charges and accrued income | 490/1 | €1,317 | €1,396 | +€79 | +6.0% |
| Total equity and liabilities | 10/49 | €70,437 | €71,042 | +€605 | +0.9% |
| Equity | 10/15 | €45,147 | €49,423 | +€4,276 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,547 | €30,823 | +€4,276 | +16.1% |
| Distributable reserves | 133 | €26,547 | €30,823 | +€4,276 | +16.1% |
| Amounts payable | 17/49 | €25,290 | €21,619 | -€3,670 | -14.5% |
| Amounts payable within one year | 42/48 | €25,115 | €21,619 | -€3,496 | -13.9% |
| Trade debts | 44 | €18,075 | €15,852 | -€2,223 | -12.3% |
| Suppliers | 440/4 | €18,075 | €15,852 | -€2,223 | -12.3% |
| Taxes, remuneration and social security | 45 | €828 | €1,887 | +€1,058 | +127.8% |
| Taxes | 450/3 | €828 | €1,887 | +€1,058 | +127.8% |
| Other amounts payable | 47/48 | €6,212 | €3,881 | -€2,331 | -37.5% |
| Accrued charges and deferred income | 492/3 | €174 | - | -€174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,520 | €3,463 | -€56 | -1.6% |
| Other operating charges | 640/8 | €7,142 | €7,208 | +€65 | +0.9% |
| Gross operating margin | 9900 | €23,985 | €20,371 | -€3,614 | -15.1% |
| Operating profit (loss) | 9901 | €13,323 | €9,700 | -€3,623 | -27.2% |
| Financial income | 75/76B | - | €245 | +€245 | |
| Recurring financial income | 75 | - | €245 | +€245 | |
| Financial charges | 65/66B | €106 | €96 | -€10 | -9.4% |
| Recurring financial charges | 65 | €106 | €96 | -€10 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €13,217 | €9,849 | -€3,368 | -25.5% |
| Income taxes | 67/77 | €5,828 | €3,908 | -€1,921 | -33.0% |
| Profit (loss) for the period | 9904 | €7,389 | €5,942 | -€1,447 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,389 | €5,942 | -€1,447 | -19.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.