Comfort Ctrl: 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 Ctrl
Largest movements
- Receivables within one year +€1.2m
up €1.2m (+245%), from €499,820 to €1.7m
of which Other amounts receivable: +€711,307
- Cash -€768,506
down €768,506 (-70.6%), from €1.1m to €320,000
mainly Receivables within one year (-€1.2m) and Investment in fixed assets (net) (-€762,681)
- Financial fixed assets +€728,598
up €728,598 (+291%), from €250,000 to €978,598
- Debts after one year +€611,947
new in 2025: €611,947
- Other debts +€373,559
up €373,559 (+13,881%), from €2,691 to €376,250
- Current portion of long-term debt +€101,053
new in 2025: €101,053
- Short-term financial debts +€96,892
new in 2025: €96,892
- Trade debts +€77,146
up €77,146 (+747%), from €10,325 to €87,472
- Gross operating margin -€1.4m
down €1.4m (-75.5%), from €1.8m to €448,831
- Taxes -€440,062
down €440,062 (-75.2%), from €585,457 to €145,395
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 | €1,973,444 | €3,187,803 | +€1.2m | +61.5% |
| Fixed assets | 21/28 | €258,530 | €1,014,909 | +€756,379 | +293% |
| Tangible fixed assets | 22/27 | €8,530 | €36,311 | +€27,781 | +326% |
| Furniture and vehicles | 24 | €817 | €28,598 | +€27,781 | +3,402% |
| Other tangible fixed assets | 26 | €7,714 | €7,714 | = | 0.0% |
| Financial fixed assets | 28 | €250,000 | €978,598 | +€728,598 | +291% |
| Current assets | 29/58 | €1,714,914 | €2,172,893 | +€457,980 | +26.7% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €499,820 | €1,723,915 | +€1.2m | +245% |
| Trade receivables | 40 | €16,940 | €529,728 | +€512,788 | +3,027% |
| Other amounts receivable | 41 | €482,880 | €1,194,187 | +€711,307 | +147% |
| Cash at bank and in hand | 54/58 | €1,088,506 | €320,000 | -€768,506 | -70.6% |
| Deferred charges and accrued income | 490/1 | €6,587 | €8,979 | +€2,391 | +36.3% |
| Total equity and liabilities | 10/49 | €1,973,444 | €3,187,803 | +€1.2m | +61.5% |
| Equity | 10/15 | €1,853,038 | €1,789,847 | -€63,191 | -3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,843,610 | €1,780,360 | -€63,250 | -3.4% |
| Distributable reserves | 133 | €1,843,610 | €1,780,360 | -€63,250 | -3.4% |
| Profit (loss) carried forward | 14 | €3,228 | €3,287 | +€59 | +1.8% |
| Amounts payable | 17/49 | €120,405 | €1,397,955 | +€1.3m | +1,061% |
| Amounts payable after more than one year | 17 | - | €611,947 | +€611,947 | |
| Financial debts | 170/4 | - | €611,947 | +€611,947 | |
| Amounts payable within one year | 42/48 | €119,655 | €782,295 | +€662,640 | +554% |
| Current portion of amounts payable after more than one year | 42 | - | €101,053 | +€101,053 | |
| Financial debts | 43 | - | €96,892 | +€96,892 | |
| Credit institutions | 430/8 | - | €96,892 | +€96,892 | |
| Trade debts | 44 | €10,325 | €87,472 | +€77,146 | +747% |
| Suppliers | 440/4 | €10,325 | €87,472 | +€77,146 | +747% |
| Taxes, remuneration and social security | 45 | €106,639 | €120,629 | +€13,990 | +13.1% |
| Taxes | 450/3 | €106,639 | €117,929 | +€11,290 | +10.6% |
| Remuneration and social security | 454/9 | €0 | €2,700 | +€2,700 | |
| Other amounts payable | 47/48 | €2,691 | €376,250 | +€373,559 | +13,881% |
| Accrued charges and deferred income | 492/3 | €750 | €3,713 | +€2,963 | +395% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,375 | €6,302 | +€4,927 | +358% |
| Other operating charges | 640/8 | €1,219 | €2,124 | +€905 | +74.2% |
| Gross operating margin | 9900 | €1,830,049 | €448,831 | -€1.4m | -75.5% |
| Operating profit (loss) | 9901 | €1,827,455 | €440,406 | -€1.4m | -75.9% |
| Financial income | 75/76B | €11,246 | €28,749 | +€17,503 | +156% |
| Recurring financial income | 75 | €11,246 | €28,749 | +€17,503 | +156% |
| Financial charges | 65/66B | €698 | €10,701 | +€10,003 | +1,432% |
| Recurring financial charges | 65 | €698 | €10,701 | +€10,003 | +1,432% |
| Profit (loss) for the period before taxes | 9903 | €1,838,003 | €458,454 | -€1.4m | -75.1% |
| Income taxes | 67/77 | €585,457 | €145,395 | -€440,062 | -75.2% |
| Profit (loss) for the period | 9904 | €1,252,546 | €313,059 | -€939,487 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,252,546 | €313,059 | -€939,487 | -75.0% |
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 13 October 2026 via checked.be.