Comfort Building: what changed
Comfort Building
Largest movements
- Stocks and contracts +€29,967
up €29,967 (+87.2%), from €34,350 to €64,317
- Receivables within one year +€26,909
up €26,909 (+6.8%), from €394,348 to €421,256
of which Trade receivables: +€14,199
- Cash -€18,333
down €18,333 (-60.9%), from €30,128 to €11,795
mainly Stocks and contracts (-€29,967) and Receivables within one year (-€26,909)
- Advances received +€27,040
new in 2025: €27,040
- Reserves +€7,687
up €7,687 (+6.0%), from €127,328 to €135,015
of which Distributable reserves: +€7,687
- Tax, wage and social debts +€5,341
up €5,341 (+9.4%), from €56,625 to €61,966
of which Taxes: +€4,075
- Gross operating margin +€5,807
up €5,807 (+16.6%), from €35,010 to €40,817
- Financial charges -€2,723
down €2,723 (-32.8%), from €8,289 to €5,566
- Taxes +€1,987
up €1,987 (+188%), from €1,058 to €3,045
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €458,826 | €497,368 | +€38,542 | +8.4% |
| Current assets | 29/58 | €458,826 | €497,368 | +€38,542 | +8.4% |
| Stocks and contracts in progress | 3 | €34,350 | €64,317 | +€29,967 | +87.2% |
| Stocks | 30/36 | €34,350 | €64,317 | +€29,967 | +87.2% |
| Amounts receivable within one year | 40/41 | €394,348 | €421,256 | +€26,909 | +6.8% |
| Trade receivables | 40 | €153,775 | €167,974 | +€14,199 | +9.2% |
| Other amounts receivable | 41 | €240,573 | €253,282 | +€12,709 | +5.3% |
| Cash at bank and in hand | 54/58 | €30,128 | €11,795 | -€18,333 | -60.9% |
| Total equity and liabilities | 10/49 | €458,826 | €497,368 | +€38,542 | +8.4% |
| Equity | 10/15 | €146,328 | €154,015 | +€7,687 | +5.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Contributions outside capital | 11 | €19,000 | - | -€19,000 | |
| Other | 1109/19 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €127,328 | €135,015 | +€7,687 | +6.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €125,428 | €133,115 | +€7,687 | +6.1% |
| Amounts payable | 17/49 | €312,498 | €343,353 | +€30,855 | +9.9% |
| Amounts payable within one year | 42/48 | €312,128 | €343,353 | +€31,225 | +10.0% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | - | €125,000 | +€125,000 | |
| Other loans | 439 | €125,000 | - | -€125,000 | |
| Trade debts | 44 | €123,174 | €122,018 | -€1,156 | -0.9% |
| Suppliers | 440/4 | €123,174 | €122,018 | -€1,156 | -0.9% |
| Advances received on contracts in progress | 46 | - | €27,040 | +€27,040 | |
| Taxes, remuneration and social security | 45 | €56,625 | €61,966 | +€5,341 | +9.4% |
| Taxes | 450/3 | €56,625 | €60,700 | +€4,075 | +7.2% |
| Remuneration and social security | 454/9 | - | €1,266 | +€1,266 | |
| Other amounts payable | 47/48 | €7,329 | €7,329 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €370 | - | -€370 | |
| Remuneration, social security and pensions | 62 | €31,814 | €32,102 | +€288 | +0.9% |
| Other operating charges | 640/8 | €1,060 | €1,148 | +€89 | +8.4% |
| Gross operating margin | 9900 | €35,010 | €40,817 | +€5,807 | +16.6% |
| Operating profit (loss) | 9901 | €2,136 | €7,567 | +€5,431 | +254% |
| Financial income | 75/76B | €8,869 | €8,732 | -€137 | -1.5% |
| Recurring financial income | 75 | €8,869 | €8,732 | -€137 | -1.5% |
| Financial charges | 65/66B | €8,289 | €5,566 | -€2,723 | -32.8% |
| Recurring financial charges | 65 | €8,289 | €5,566 | -€2,723 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €2,716 | €10,732 | +€8,016 | +295% |
| Income taxes | 67/77 | €1,058 | €3,045 | +€1,987 | +188% |
| Profit (loss) for the period | 9904 | €1,658 | €7,687 | +€6,029 | +364% |
| Profit (loss) for the period to be appropriated | 9905 | €1,658 | €7,687 | +€6,029 | +364% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.