COMEXPLANT: 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.
What changed
COMEXPLANT
NACE 47.210, Retail sale of fruit and vegetables
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€34,672
2024 · €95,651-€60,979
Equity
€1.6m
2024 · €1.5m+€26,272
Cash
€730,340
2024 · €775,698-€45,358
Balance sheet total
€2.2m
2024 · €2.3m-€52,122
Largest movements
Assets
- Tangible fixed assets -€116,184
down €116,184 (-12.1%), from €962,664 to €846,480
of which Plant, machinery and equipment: -€60,434
- Receivables within one year +€114,889
up €114,889 (+47.7%), from €240,653 to €355,542
of which Trade receivables: +€133,577
- Cash -€45,358
down €45,358 (-5.8%), from €775,698 to €730,340
mainly Receivables within one year (-€114,889) and Investment in fixed assets (net) (-€69,890)
Equity and liabilities
- Debts after one year -€51,378
down €51,378 (-28.2%), from €182,114 to €130,735
- Reserves +€34,672
up €34,672 (+3.0%), from €1.2m to €1.2m
of which Distributable reserves: +€35,112
- Trade debts -€33,870
down €33,870 (-19.6%), from €173,214 to €139,344
Income statement
- Gross operating margin -€45,470
down €45,470 (-11.0%), from €414,588 to €369,117
- Depreciation +€29,934
up €29,934 (+19.2%), from €156,139 to €186,074
- Taxes -€10,048
down €10,048 (-48.6%), from €20,684 to €10,636
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.
Result 2024
€95,651
Gross operating margin
-€45,470
Staff costs
-€3,386
Depreciation
-€29,934
Other operating charges
-€228
Financial income
-€3,709
Financial charges
+€2,804
Taxes
+€10,048
Deferred taxes and other
+€8,897
Result 2025
€34,672
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€84,311
Investment
-€69,890
Financing
-€59,779
Cash 2024
€775,698
From operations (derived)
+€84,311
Net result for the year
+€34,672
Depreciation
+€186,074
Receivables within one year
-€114,889
Deferred charges and accrued income
+€5,470
Provisions
-€147
Trade debts
-€33,870
Tax, wage and social debts
+€9,392
Accrued charges and deferred income
-€2,390
Investment (derived)
-€69,890
Investment in fixed assets (net)
-€69,890
Financing
-€59,779
Debts after one year
-€51,378
Contributions, distributions and other
-€8,400
Cash 2025
€730,340
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,254,513 | €2,202,391 | -€52,122 | -2.3% |
| Fixed assets | 21/28 | €962,689 | €846,505 | -€116,184 | -12.1% |
| Tangible fixed assets | 22/27 | €962,664 | €846,480 | -€116,184 | -12.1% |
| Land and buildings | 22 | €364,519 | €305,413 | -€59,106 | -16.2% |
| Plant, machinery and equipment | 23 | €597,733 | €537,299 | -€60,434 | -10.1% |
| Furniture and vehicles | 24 | €412 | €3,768 | +€3,356 | +815% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,291,825 | €1,355,886 | +€64,061 | +5.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €240,653 | €355,542 | +€114,889 | +47.7% |
| Trade receivables | 40 | €219,165 | €352,742 | +€133,577 | +60.9% |
| Other amounts receivable | 41 | €21,488 | €2,800 | -€18,688 | -87.0% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €775,698 | €730,340 | -€45,358 | -5.8% |
| Deferred charges and accrued income | 490/1 | €25,474 | €20,004 | -€5,470 | -21.5% |
| Total equity and liabilities | 10/49 | €2,254,513 | €2,202,391 | -€52,122 | -2.3% |
| Equity | 10/15 | €1,548,469 | €1,574,741 | +€26,272 | +1.7% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €1,156,003 | €1,190,675 | +€34,672 | +3.0% |
| Non-distributable reserves | 130/1 | €2,231 | €2,231 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,231 | €2,231 | = | 0.0% |
| Tax-exempt reserves | 132 | €82,500 | €82,060 | -€441 | -0.5% |
| Distributable reserves | 133 | €1,071,272 | €1,106,384 | +€35,112 | +3.3% |
| Profit (loss) carried forward | 14 | €268,865 | €268,865 | = | 0.0% |
| Investment grants | 15 | €33,601 | €25,201 | -€8,400 | -25.0% |
| Provisions and deferred taxes | 16 | €8,750 | €8,603 | -€147 | -1.7% |
| Deferred taxes | 168 | €8,750 | €8,603 | -€147 | -1.7% |
| Amounts payable | 17/49 | €697,294 | €619,047 | -€78,247 | -11.2% |
| Amounts payable after more than one year | 17 | €182,114 | €130,735 | -€51,378 | -28.2% |
| Financial debts | 170/4 | €182,114 | €130,735 | -€51,378 | -28.2% |
| Amounts payable within one year | 42/48 | €494,785 | €470,307 | -€24,478 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €51,378 | €51,378 | = | 0.0% |
| Trade debts | 44 | €173,214 | €139,344 | -€33,870 | -19.6% |
| Suppliers | 440/4 | €173,214 | €139,344 | -€33,870 | -19.6% |
| Taxes, remuneration and social security | 45 | €15,885 | €25,277 | +€9,392 | +59.1% |
| Taxes | 450/3 | €6,940 | €12,387 | +€5,447 | +78.5% |
| Remuneration and social security | 454/9 | €8,945 | €12,890 | +€3,945 | +44.1% |
| Other amounts payable | 47/48 | €254,307 | €254,307 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20,395 | €18,005 | -€2,390 | -11.7% |
| Non-recurring operating income | 76A | €35,000 | €0 | -€35,000 | -100% |
| Remuneration, social security and pensions | 62 | €115,938 | €119,324 | +€3,386 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,139 | €186,074 | +€29,934 | +19.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €7,381 | €7,609 | +€228 | +3.1% |
| Gross operating margin | 9900 | €414,588 | €369,117 | -€45,470 | -11.0% |
| Operating profit (loss) | 9901 | €135,129 | €56,110 | -€79,019 | -58.5% |
| Financial income | 75/76B | €13,004 | €9,296 | -€3,709 | -28.5% |
| Recurring financial income | 75 | €13,004 | €9,296 | -€3,709 | -28.5% |
| Financial charges | 65/66B | €23,049 | €20,245 | -€2,804 | -12.2% |
| Recurring financial charges | 65 | €23,049 | €20,245 | -€2,804 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €125,084 | €45,161 | -€79,923 | -63.9% |
| Transfer from deferred taxes | 780 | - | €147 | +€147 | |
| Transfer to deferred taxes | 680 | €8,750 | €0 | -€8,750 | -100% |
| Income taxes | 67/77 | €20,684 | €10,636 | -€10,048 | -48.6% |
| Profit (loss) for the period | 9904 | €95,651 | €34,672 | -€60,979 | -63.8% |
| Transfer from tax-exempt reserves | 789 | - | €441 | +€441 | |
| Transfer to tax-exempt reserves | 689 | €26,250 | €0 | -€26,250 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €69,401 | €35,112 | -€34,288 | -49.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.