COMFORT GROUP: what changed
COMFORT GROUP
Largest movements
- Receivables within one year -€145,845
down €145,845 (-43.7%), from €333,793 to €187,948
of which Trade receivables: -€138,893
- Cash +€6,144
up €6,144 (+2,245%), from €274 to €6,417
mainly Receivables within one year (+€145,845) and Advances received (+€49,363)
- Trade debts -€84,840
down €84,840 (-47.9%), from €177,100 to €92,260
- Other debts -€58,479
down €58,479 (-81.3%), from €71,929 to €13,450
- Advances received +€49,363
up €49,363 (+261%), from €18,925 to €68,287
- Profit (loss) carried forward -€45,614
down €45,614, from €32,858 to -€12,756
- Other operating charges +€75,533
up €75,533 (+4,606%), from €1,640 to €77,172
- Gross operating margin -€11,529
down €11,529 (-23.0%), from €50,034 to €38,505
- Taxes -€9,358
no longer reported in 2025 (was €9,358)
- Staff costs -€7,392
no longer reported in 2025 (was €7,392)
- Financial charges -€1,967
down €1,967 (-42.0%), from €4,679 to €2,712
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 | €343,273 | €203,953 | -€139,320 | -40.6% |
| Fixed assets | 21/28 | €9,206 | €9,588 | +€381 | +4.1% |
| Tangible fixed assets | 22/27 | €8,843 | €9,225 | +€381 | +4.3% |
| Plant, machinery and equipment | 23 | €1,895 | €2,146 | +€251 | +13.3% |
| Furniture and vehicles | 24 | €6,948 | €7,078 | +€130 | +1.9% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €334,067 | €194,365 | -€139,701 | -41.8% |
| Amounts receivable within one year | 40/41 | €333,793 | €187,948 | -€145,845 | -43.7% |
| Trade receivables | 40 | €325,126 | €186,233 | -€138,893 | -42.7% |
| Other amounts receivable | 41 | €8,667 | €1,715 | -€6,952 | -80.2% |
| Cash at bank and in hand | 54/58 | €274 | €6,417 | +€6,144 | +2,245% |
| Total equity and liabilities | 10/49 | €343,273 | €203,953 | -€139,320 | -40.6% |
| Equity | 10/15 | €40,858 | -€4,756 | -€45,614 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,858 | -€12,756 | -€45,614 | |
| Amounts payable | 17/49 | €302,415 | €208,708 | -€93,706 | -31.0% |
| Amounts payable within one year | 42/48 | €302,415 | €208,708 | -€93,706 | -31.0% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €177,100 | €92,260 | -€84,840 | -47.9% |
| Suppliers | 440/4 | €177,100 | €92,260 | -€84,840 | -47.9% |
| Advances received on contracts in progress | 46 | €18,925 | €68,287 | +€49,363 | +261% |
| Taxes, remuneration and social security | 45 | €9,461 | €9,711 | +€250 | +2.6% |
| Taxes | 450/3 | €9,359 | €9,608 | +€250 | +2.7% |
| Remuneration and social security | 454/9 | €102 | €102 | = | 0.0% |
| Other amounts payable | 47/48 | €71,929 | €13,450 | -€58,479 | -81.3% |
| Remuneration, social security and pensions | 62 | €7,392 | - | -€7,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,781 | €4,235 | +€454 | +12.0% |
| Other operating charges | 640/8 | €1,640 | €77,172 | +€75,533 | +4,606% |
| Non-recurring operating charges | 66A | €1,993 | - | -€1,993 | |
| Gross operating margin | 9900 | €50,034 | €38,505 | -€11,529 | -23.0% |
| Operating profit (loss) | 9901 | €35,228 | -€42,902 | -€78,130 | |
| Financial income | 75/76B | €41 | - | -€41 | |
| Recurring financial income | 75 | €41 | - | -€41 | |
| Financial charges | 65/66B | €4,679 | €2,712 | -€1,967 | -42.0% |
| Recurring financial charges | 65 | €4,679 | €2,712 | -€1,967 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €30,590 | -€45,614 | -€76,204 | |
| Income taxes | 67/77 | €9,358 | - | -€9,358 | |
| Profit (loss) for the period | 9904 | €21,232 | -€45,614 | -€66,846 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,232 | -€45,614 | -€66,846 |
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.