COMFORT & DESIGN CONSTRUCT: what changed
COMFORT & DESIGN CONSTRUCT
Largest movements
- Tangible fixed assets +€54,919
up €54,919 (+871%), from €6,308 to €61,227
of which Furniture and vehicles: +€55,102
- Receivables within one year -€9,339
down €9,339 (-26.1%), from €35,823 to €26,484
of which Trade receivables: -€20,529
- Deferred charges and accrued income -€2,814
down €2,814 (-44.7%), from €6,301 to €3,486
- Cash +€2,714
up €2,714 (+20.3%), from €13,359 to €16,072
mainly Debts after one year (+€42,512) and Depreciation (+€10,697)
- Debts after one year +€42,512
new in 2025: €42,512
- Current portion of long-term debt +€10,277
new in 2025: €10,277
- Trade debts -€8,570
down €8,570 (-35.2%), from €24,355 to €15,785
- Reserves +€2,450
up €2,450 (+7.3%), from €33,402 to €35,852
- Tax, wage and social debts -€1,190
down €1,190 (-9.2%), from €12,884 to €11,694
of which Remuneration and social security: -€2,624
- Staff costs +€5,666
up €5,666 (+7.9%), from €71,333 to €76,999
- Gross operating margin -€4,709
down €4,709 (-4.6%), from €101,741 to €97,032
- Taxes +€3,398
up €3,398 (+144%), from €2,355 to €5,754
- Depreciation +€2,959
up €2,959 (+38.2%), from €7,738 to €10,697
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 | €61,790 | €107,269 | +€45,479 | +73.6% |
| Fixed assets | 21/28 | €6,308 | €61,227 | +€54,919 | +871% |
| Tangible fixed assets | 22/27 | €6,308 | €61,227 | +€54,919 | +871% |
| Plant, machinery and equipment | 23 | €184 | - | -€184 | |
| Furniture and vehicles | 24 | €6,124 | €61,227 | +€55,102 | +900% |
| Current assets | 29/58 | €55,482 | €46,043 | -€9,440 | -17.0% |
| Amounts receivable within one year | 40/41 | €35,823 | €26,484 | -€9,339 | -26.1% |
| Trade receivables | 40 | €24,296 | €3,766 | -€20,529 | -84.5% |
| Other amounts receivable | 41 | €11,527 | €22,718 | +€11,191 | +97.1% |
| Cash at bank and in hand | 54/58 | €13,359 | €16,072 | +€2,714 | +20.3% |
| Deferred charges and accrued income | 490/1 | €6,301 | €3,486 | -€2,814 | -44.7% |
| Total equity and liabilities | 10/49 | €61,790 | €107,269 | +€45,479 | +73.6% |
| Equity | 10/15 | €24,551 | €27,001 | +€2,450 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,402 | €35,852 | +€2,450 | +7.3% |
| Distributable reserves | 133 | €33,402 | €35,852 | +€2,450 | +7.3% |
| Profit (loss) carried forward | 14 | -€15,051 | -€15,051 | = | 0.0% |
| Amounts payable | 17/49 | €37,239 | €80,268 | +€43,029 | +116% |
| Amounts payable after more than one year | 17 | - | €42,512 | +€42,512 | |
| Financial debts | 170/4 | - | €42,512 | +€42,512 | |
| Amounts payable within one year | 42/48 | €37,239 | €37,756 | +€517 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | - | €10,277 | +€10,277 | |
| Trade debts | 44 | €24,355 | €15,785 | -€8,570 | -35.2% |
| Suppliers | 440/4 | €24,355 | €15,785 | -€8,570 | -35.2% |
| Taxes, remuneration and social security | 45 | €12,884 | €11,694 | -€1,190 | -9.2% |
| Taxes | 450/3 | €3,003 | €4,437 | +€1,434 | +47.8% |
| Remuneration and social security | 454/9 | €9,882 | €7,257 | -€2,624 | -26.6% |
| Remuneration, social security and pensions | 62 | €71,333 | €76,999 | +€5,666 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,738 | €10,697 | +€2,959 | +38.2% |
| Other operating charges | 640/8 | €656 | €573 | -€83 | -12.7% |
| Gross operating margin | 9900 | €101,741 | €97,032 | -€4,709 | -4.6% |
| Operating profit (loss) | 9901 | €22,014 | €8,764 | -€13,251 | -60.2% |
| Financial income | 75/76B | €133 | €195 | +€62 | +46.9% |
| Recurring financial income | 75 | €133 | €195 | +€62 | +46.9% |
| Financial charges | 65/66B | €93 | €755 | +€662 | +711% |
| Recurring financial charges | 65 | €93 | €755 | +€662 | +711% |
| Profit (loss) for the period before taxes | 9903 | €22,054 | €8,204 | -€13,850 | -62.8% |
| Income taxes | 67/77 | €2,355 | €5,754 | +€3,398 | +144% |
| Profit (loss) for the period | 9904 | €19,699 | €2,450 | -€17,249 | -87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,699 | €2,450 | -€17,249 | -87.6% |
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 8 November 2026 via checked.be.