ComFisServ: 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.
ComFisServ
Largest movements
- Cash +€15,371
up €15,371 (+35.5%), from €43,249 to €58,620
mainly Net result for the year (+€41,328) and Investment in fixed assets (net) (+€11,275)
- Tangible fixed assets -€12,574
down €12,574 (-13.6%), from €92,787 to €80,213
- Receivables within one year +€7,042
up €7,042 (+167.3%), from €4,210 to €11,252
of which Trade receivables: +€6,922
- Current investments -€6,000
down €6,000 (-25.0%), from €24,000 to €18,000
- Profit (loss) carried forward +€23,328
up €23,328 (+34.7%), from €67,323 to €90,651
- Debts after one year -€11,543
down €11,543 (-24.5%), from €47,162 to €35,619
- Tax, wage and social debts -€3,832
down €3,832 (-29.0%), from €13,231 to €9,399
- Other debts -€3,597
down €3,597 (-96.3%), from €3,736 to €139
- Other operating charges +€35,505
up €35,505 (+536.5%), from €6,618 to €42,123
- Gross operating margin +€28,211
up €28,211 (+41.5%), from €67,932 to €96,143
- Taxes -€3,210
down €3,210 (-25.0%), from €12,840 to €9,630
- Depreciation -€2,699
down €2,699 (-67.5%), from €3,999 to €1,300
- Financial charges +€1,429
up €1,429 (+123.4%), from €1,158 to €2,586
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 | €164,897 | €168,085 | +€3,188 | +1.9% |
| Fixed assets | 21/28 | €92,787 | €80,213 | -€12,574 | -13.6% |
| Tangible fixed assets | 22/27 | €92,787 | €80,213 | -€12,574 | -13.6% |
| Furniture and vehicles | 24 | €92,787 | €80,213 | -€12,574 | -13.6% |
| Current assets | 29/58 | €72,110 | €87,872 | +€15,762 | +21.9% |
| Amounts receivable within one year | 40/41 | €4,210 | €11,252 | +€7,042 | +167.3% |
| Trade receivables | 40 | €4,210 | €11,132 | +€6,922 | +164.4% |
| Other amounts receivable | 41 | - | €120 | +€120 | |
| Current investments | 50/53 | €24,000 | €18,000 | -€6,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €43,249 | €58,620 | +€15,371 | +35.5% |
| Deferred charges and accrued income | 490/1 | €652 | - | -€652 | |
| Total equity and liabilities | 10/49 | €164,897 | €168,085 | +€3,188 | +1.9% |
| Equity | 10/15 | €87,783 | €111,111 | +€23,328 | +26.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,323 | €90,651 | +€23,328 | +34.7% |
| Amounts payable | 17/49 | €77,114 | €56,974 | -€20,141 | -26.1% |
| Amounts payable after more than one year | 17 | €47,162 | €35,619 | -€11,543 | -24.5% |
| Financial debts | 170/4 | €47,162 | €35,619 | -€11,543 | -24.5% |
| Amounts payable within one year | 42/48 | €29,940 | €21,354 | -€8,586 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €11,044 | €11,543 | +€499 | +4.5% |
| Trade debts | 44 | €1,930 | €273 | -€1,657 | -85.9% |
| Suppliers | 440/4 | €1,930 | €273 | -€1,657 | -85.9% |
| Taxes, remuneration and social security | 45 | €13,231 | €9,399 | -€3,832 | -29.0% |
| Taxes | 450/3 | €13,231 | €9,399 | -€3,832 | -29.0% |
| Other amounts payable | 47/48 | €3,736 | €139 | -€3,597 | -96.3% |
| Accrued charges and deferred income | 492/3 | €11 | - | -€11 | |
| Non-recurring operating income | 76A | €17,604 | - | -€17,604 | |
| Remuneration, social security and pensions | 62 | €29 | €65 | +€36 | +124.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,999 | €1,300 | -€2,699 | -67.5% |
| Other operating charges | 640/8 | €6,618 | €42,123 | +€35,505 | +536.5% |
| Gross operating margin | 9900 | €67,932 | €96,143 | +€28,211 | +41.5% |
| Operating profit (loss) | 9901 | €57,286 | €52,655 | -€4,631 | -8.1% |
| Financial income | 75/76B | €146 | €889 | +€743 | +509.5% |
| Recurring financial income | 75 | €146 | €889 | +€743 | +509.5% |
| Financial charges | 65/66B | €1,158 | €2,586 | +€1,429 | +123.4% |
| Recurring financial charges | 65 | €1,158 | €2,586 | +€1,429 | +123.4% |
| Profit (loss) for the period before taxes | 9903 | €56,274 | €50,958 | -€5,316 | -9.4% |
| Income taxes | 67/77 | €12,840 | €9,630 | -€3,210 | -25.0% |
| Profit (loss) for the period | 9904 | €43,434 | €41,328 | -€2,106 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,434 | €41,328 | -€2,106 | -4.8% |
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 29 September 2026 via checked.be.