COMF@HOME: 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.
COMF@HOME
Largest movements
- Receivables within one year -€3,073
down €3,073 (-18.2%), from €16,865 to €13,792
of which Trade receivables: -€4,260
- Tangible fixed assets -€1,322
down €1,322 (-34.2%), from €3,868 to €2,546
of which Furniture and vehicles: -€1,169
- Deferred charges and accrued income +€381
up €381 (+96.3%), from €395 to €776
- Profit (loss) carried forward -€5,966
down €5,966 (-30.1%), from -€19,791 to -€25,757
- Other debts +€1,604
up €1,604 (+2692.4%), from €60 to €1,663
- Trade debts +€283
new in 2025: €283
- Gross operating margin +€1,206
up €1,206 (+24.0%), from -€5,030 to -€3,823
- Depreciation -€253
down €253 (-16.1%), from €1,575 to €1,322
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 | €25,070 | €20,995 | -€4,076 | -16.3% |
| Fixed assets | 21/28 | €3,868 | €2,546 | -€1,322 | -34.2% |
| Tangible fixed assets | 22/27 | €3,868 | €2,546 | -€1,322 | -34.2% |
| Plant, machinery and equipment | 23 | €185 | €32 | -€154 | -82.8% |
| Furniture and vehicles | 24 | €3,683 | €2,514 | -€1,169 | -31.7% |
| Current assets | 29/58 | €21,202 | €18,449 | -€2,753 | -13.0% |
| Stocks and contracts in progress | 3 | €3,881 | €3,881 | = | 0.0% |
| Stocks | 30/36 | €3,881 | €3,881 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,865 | €13,792 | -€3,073 | -18.2% |
| Trade receivables | 40 | €11,670 | €7,410 | -€4,260 | -36.5% |
| Other amounts receivable | 41 | €5,195 | €6,382 | +€1,187 | +22.8% |
| Cash at bank and in hand | 54/58 | €61 | - | -€61 | |
| Deferred charges and accrued income | 490/1 | €395 | €776 | +€381 | +96.3% |
| Total equity and liabilities | 10/49 | €25,070 | €20,995 | -€4,076 | -16.3% |
| Equity | 10/15 | €1,347 | -€4,619 | -€5,966 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,738 | €8,738 | = | 0.0% |
| Distributable reserves | 133 | €8,738 | €8,738 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,791 | -€25,757 | -€5,966 | -30.1% |
| Amounts payable | 17/49 | €23,724 | €25,614 | +€1,890 | +8.0% |
| Amounts payable after more than one year | 17 | €23,500 | €23,500 | = | 0.0% |
| Other amounts payable | 178/9 | €23,500 | €23,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €224 | €2,114 | +€1,890 | +845.7% |
| Trade debts | 44 | - | €283 | +€283 | |
| Suppliers | 440/4 | - | €283 | +€283 | |
| Taxes, remuneration and social security | 45 | €164 | €167 | +€3 | +2.1% |
| Taxes | 450/3 | €164 | €167 | +€3 | +2.1% |
| Other amounts payable | 47/48 | €60 | €1,663 | +€1,604 | +2692.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,575 | €1,322 | -€253 | -16.1% |
| Other operating charges | 640/8 | €720 | €730 | +€10 | +1.3% |
| Gross operating margin | 9900 | -€5,030 | -€3,823 | +€1,206 | +24.0% |
| Operating profit (loss) | 9901 | -€7,325 | -€5,875 | +€1,450 | +19.8% |
| Financial income | 75/76B | €97 | €143 | +€45 | +46.6% |
| Recurring financial income | 75 | €97 | €143 | +€45 | +46.6% |
| Financial charges | 65/66B | €69 | €66 | -€3 | -4.8% |
| Recurring financial charges | 65 | €69 | €66 | -€3 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,297 | -€5,798 | +€1,499 | +20.5% |
| Income taxes | 67/77 | €164 | €167 | +€3 | +2.1% |
| Profit (loss) for the period | 9904 | -€7,461 | -€5,966 | +€1,495 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,461 | -€5,966 | +€1,495 | +20.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.