COMEXPE: 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.
COMEXPE
Largest movements
- Receivables within one year +€21,541
up €21,541 (+46.8%), from €46,038 to €67,578
of which Other amounts receivable: +€22,198
- Cash -€16,849
down €16,849 (-6.8%), from €247,733 to €230,884
mainly Contributions, distributions and other (-€26,499) and Receivables within one year (-€21,541)
- Reserves +€9,201
up €9,201 (+3.1%), from €294,482 to €303,683
of which Distributable reserves: +€9,201
- Tax, wage and social debts -€3,536
down €3,536 (-100.0%), from €3,536 to €0
- Gross operating margin -€38,295
down €38,295 (-41.3%), from €92,649 to €54,354
- Taxes -€10,865
down €10,865 (-35.9%), from €30,304 to €19,439
- Financial income +€2,872
up €2,872 (+804.3%), from €357 to €3,229
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €312,306 | €315,224 | +€2,918 | +0.9% |
| Fixed assets | 21/28 | €6,256 | €4,469 | -€1,787 | -28.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €6,256 | €4,469 | -€1,787 | -28.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,256 | €4,469 | -€1,787 | -28.6% |
| Current assets | 29/58 | €306,050 | €310,756 | +€4,706 | +1.5% |
| Amounts receivable within one year | 40/41 | €46,038 | €67,578 | +€21,541 | +46.8% |
| Trade receivables | 40 | €12,481 | €11,824 | -€658 | -5.3% |
| Other amounts receivable | 41 | €33,556 | €55,755 | +€22,198 | +66.2% |
| Current investments | 50/53 | €12,000 | €12,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €247,733 | €230,884 | -€16,849 | -6.8% |
| Deferred charges and accrued income | 490/1 | €279 | €293 | +€14 | +5.0% |
| Total equity and liabilities | 10/49 | €312,306 | €315,224 | +€2,918 | +0.9% |
| Equity | 10/15 | €304,172 | €313,389 | +€9,218 | +3.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €294,482 | €303,683 | +€9,201 | +3.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €292,623 | €301,824 | +€9,201 | +3.1% |
| Profit (loss) carried forward | 14 | €3,492 | €3,509 | +€17 | +0.5% |
| Amounts payable | 17/49 | €8,135 | €1,835 | -€6,300 | -77.4% |
| Amounts payable within one year | 42/48 | €5,816 | €1,835 | -€3,981 | -68.5% |
| Trade debts | 44 | €941 | €329 | -€612 | -65.0% |
| Suppliers | 440/4 | €941 | €329 | -€612 | -65.0% |
| Taxes, remuneration and social security | 45 | €3,536 | €0 | -€3,536 | -100.0% |
| Taxes | 450/3 | €3,536 | €0 | -€3,536 | -100.0% |
| Other amounts payable | 47/48 | €1,339 | €1,506 | +€167 | +12.4% |
| Accrued charges and deferred income | 492/3 | €2,319 | €0 | -€2,319 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,787 | €1,787 | = | 0.0% |
| Other operating charges | 640/8 | €447 | €387 | -€60 | -13.4% |
| Gross operating margin | 9900 | €92,649 | €54,354 | -€38,295 | -41.3% |
| Operating profit (loss) | 9901 | €90,414 | €52,179 | -€38,235 | -42.3% |
| Financial income | 75/76B | €357 | €3,229 | +€2,872 | +804.3% |
| Recurring financial income | 75 | €357 | €3,229 | +€2,872 | +804.3% |
| Financial charges | 65/66B | €703 | €252 | -€451 | -64.2% |
| Recurring financial charges | 65 | €703 | €252 | -€451 | -64.2% |
| Profit (loss) for the period before taxes | 9903 | €90,068 | €55,156 | -€34,912 | -38.8% |
| Income taxes | 67/77 | €30,304 | €19,439 | -€10,865 | -35.9% |
| Profit (loss) for the period | 9904 | €59,764 | €35,717 | -€24,047 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,764 | €35,717 | -€24,047 | -40.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.