ComfoPlus: 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.
ComfoPlus
Largest movements
- Tangible fixed assets +€67,013
up €67,013 (+23.6%), from €284,243 to €351,256
of which Other tangible fixed assets: +€44,128
- Stocks and contracts -€32,363
down €32,363 (-11.3%), from €287,392 to €255,029
- Cash +€25,811
up €25,811 (+13.9%), from €186,211 to €212,021
mainly Depreciation (+€187,335) and Net result for the year (+€145,459)
- Receivables within one year -€23,208
down €23,208 (-9.7%), from €239,757 to €216,549
- Profit (loss) carried forward +€145,459
up €145,459 (+30.3%), from €480,488 to €625,947
- Trade debts -€84,585
down €84,585 (-53.9%), from €157,018 to €72,433
- Tax, wage and social debts -€23,049
down €23,049 (-15.4%), from €149,429 to €126,381
of which Taxes: -€23,049
- Gross operating margin +€137,201
up €137,201 (+11.1%), from €1.2m to €1.4m
- Staff costs +€47,284
up €47,284 (+4.8%), from €980,209 to €1.0m
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 | €1,012,457 | €1,049,761 | +€37,304 | +3.7% |
| Fixed assets | 21/28 | €299,097 | €366,163 | +€67,065 | +22.4% |
| Tangible fixed assets | 22/27 | €284,243 | €351,256 | +€67,013 | +23.6% |
| Plant, machinery and equipment | 23 | €21,738 | €19,201 | -€2,537 | -11.7% |
| Furniture and vehicles | 24 | €11,983 | €37,406 | +€25,422 | +212.1% |
| Other tangible fixed assets | 26 | €250,522 | €294,649 | +€44,128 | +17.6% |
| Financial fixed assets | 28 | €14,854 | €14,907 | +€53 | +0.4% |
| Current assets | 29/58 | €713,360 | €683,599 | -€29,761 | -4.2% |
| Stocks and contracts in progress | 3 | €287,392 | €255,029 | -€32,363 | -11.3% |
| Stocks | 30/36 | €287,392 | €255,029 | -€32,363 | -11.3% |
| Amounts receivable within one year | 40/41 | €239,757 | €216,549 | -€23,208 | -9.7% |
| Trade receivables | 40 | €239,757 | €216,549 | -€23,208 | -9.7% |
| Cash at bank and in hand | 54/58 | €186,211 | €212,021 | +€25,811 | +13.9% |
| Total equity and liabilities | 10/49 | €1,012,457 | €1,049,761 | +€37,304 | +3.7% |
| Equity | 10/15 | €480,488 | €625,947 | +€145,459 | +30.3% |
| Profit (loss) carried forward | 14 | €480,488 | €625,947 | +€145,459 | +30.3% |
| Provisions and deferred taxes | 16 | €25,521 | €25,000 | -€521 | -2.0% |
| Provisions for liabilities and charges | 160/5 | €25,521 | €25,000 | -€521 | -2.0% |
| Other liabilities and charges | 164/5 | €25,521 | €25,000 | -€521 | -2.0% |
| Amounts payable | 17/49 | €506,448 | €398,814 | -€107,634 | -21.3% |
| Amounts payable within one year | 42/48 | €506,448 | €398,814 | -€107,634 | -21.3% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Other loans | 439 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €157,018 | €72,433 | -€84,585 | -53.9% |
| Suppliers | 440/4 | €157,018 | €72,433 | -€84,585 | -53.9% |
| Taxes, remuneration and social security | 45 | €149,429 | €126,381 | -€23,049 | -15.4% |
| Taxes | 450/3 | €38,416 | €15,367 | -€23,049 | -60.0% |
| Remuneration and social security | 454/9 | €111,014 | €111,014 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €980,209 | €1,027,493 | +€47,284 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,498 | €187,335 | +€4,837 | +2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,933 | -€934 | +€999 | +51.7% |
| Other operating charges | 640/8 | €2,099 | €2,830 | +€730 | +34.8% |
| Gross operating margin | 9900 | €1,236,476 | €1,373,678 | +€137,201 | +11.1% |
| Operating profit (loss) | 9901 | €73,604 | €156,955 | +€83,351 | +113.2% |
| Financial income | 75/76B | €5,502 | €2,747 | -€2,755 | -50.1% |
| Recurring financial income | 75 | €5,502 | €2,747 | -€2,755 | -50.1% |
| Financial charges | 65/66B | €11,522 | €14,242 | +€2,721 | +23.6% |
| Recurring financial charges | 65 | €11,522 | €14,242 | +€2,721 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €67,584 | €145,459 | +€77,875 | +115.2% |
| Profit (loss) for the period | 9904 | €67,584 | €145,459 | +€77,875 | +115.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,584 | €145,459 | +€77,875 | +115.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.