COMFORT BUILDING: 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.
COMFORT BUILDING
Largest movements
- Receivables within one year +€148,702
up €148,702 (+966%), from €15,390 to €164,092
of which Other amounts receivable: +€151,030
- Cash -€109,615
down €109,615 (-86.6%), from €126,572 to €16,956
mainly Receivables within one year (-€148,702) and Tax, wage and social debts (-€11,020)
- Tangible fixed assets -€13,133
down €13,133 (-24.0%), from €54,674 to €41,541
of which Furniture and vehicles: -€12,908
- Reserves +€36,188
up €36,188 (+19.8%), from €182,335 to €218,523
- Tax, wage and social debts -€11,020
down €11,020 (-81.9%), from €13,463 to €2,444
- Gross operating margin -€29,035
down €29,035 (-28.8%), from €100,888 to €71,853
- Taxes -€8,342
down €8,342 (-28.6%), from €29,160 to €20,817
- Depreciation +€1,378
up €1,378 (+11.7%), from €11,755 to €13,133
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,121 | €223,797 | +€25,676 | +13.0% |
| Fixed assets | 21/28 | €54,674 | €41,541 | -€13,133 | -24.0% |
| Tangible fixed assets | 22/27 | €54,674 | €41,541 | -€13,133 | -24.0% |
| Land and buildings | 22 | €2,119 | €1,895 | -€225 | -10.6% |
| Furniture and vehicles | 24 | €52,554 | €39,646 | -€12,908 | -24.6% |
| Current assets | 29/58 | €143,447 | €182,256 | +€38,808 | +27.1% |
| Amounts receivable within one year | 40/41 | €15,390 | €164,092 | +€148,702 | +966% |
| Trade receivables | 40 | €10,169 | €7,841 | -€2,328 | -22.9% |
| Other amounts receivable | 41 | €5,221 | €156,252 | +€151,030 | +2,893% |
| Cash at bank and in hand | 54/58 | €126,572 | €16,956 | -€109,615 | -86.6% |
| Deferred charges and accrued income | 490/1 | €1,485 | €1,207 | -€278 | -18.7% |
| Total equity and liabilities | 10/49 | €198,121 | €223,797 | +€25,676 | +13.0% |
| Equity | 10/15 | €182,560 | €218,748 | +€36,188 | +19.8% |
| Contributions | 10/11 | €225 | €225 | = | 0.0% |
| Reserves | 13 | €182,335 | €218,523 | +€36,188 | +19.8% |
| Distributable reserves | 133 | €182,335 | €218,523 | +€36,188 | +19.8% |
| Amounts payable | 17/49 | €15,561 | €5,048 | -€10,512 | -67.6% |
| Amounts payable within one year | 42/48 | €15,148 | €5,048 | -€10,100 | -66.7% |
| Trade debts | 44 | €1,102 | €2,004 | +€902 | +81.8% |
| Suppliers | 440/4 | €1,102 | €2,004 | +€902 | +81.8% |
| Taxes, remuneration and social security | 45 | €13,463 | €2,444 | -€11,020 | -81.9% |
| Taxes | 450/3 | €13,463 | €2,444 | -€11,020 | -81.9% |
| Other amounts payable | 47/48 | €583 | €601 | +€18 | +3.1% |
| Accrued charges and deferred income | 492/3 | €412 | - | -€412 | |
| Non-recurring operating income | 76A | €4,437 | - | -€4,437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,755 | €13,133 | +€1,378 | +11.7% |
| Other operating charges | 640/8 | €1,012 | €756 | -€256 | -25.3% |
| Gross operating margin | 9900 | €100,888 | €71,853 | -€29,035 | -28.8% |
| Operating profit (loss) | 9901 | €88,121 | €57,964 | -€30,157 | -34.2% |
| Financial income | 75/76B | €1 | €1 | -€0 | -45.5% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -45.5% |
| Financial charges | 65/66B | €102 | €100 | -€2 | -1.5% |
| Recurring financial charges | 65 | €102 | €100 | -€2 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €88,020 | €57,864 | -€30,156 | -34.3% |
| Income taxes | 67/77 | €29,160 | €20,817 | -€8,342 | -28.6% |
| Profit (loss) for the period | 9904 | €58,861 | €37,047 | -€21,814 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,861 | €37,047 | -€21,814 | -37.1% |
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 30 October 2026 via checked.be.