Comfort Prof: 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 Prof
Largest movements
- Receivables within one year +€20,273
up €20,273 (+6.5%), from €311,409 to €331,682
of which Trade receivables: +€20,911
- Cash -€9,504
down €9,504 (-41.5%), from €22,909 to €13,405
mainly Trade debts (-€85,094) and Receivables within one year (-€20,273)
- Tangible fixed assets -€5,746
down €5,746 (-62.2%), from €9,242 to €3,496
- Trade debts -€85,094
down €85,094 (-39.8%), from €213,926 to €128,833
- Tax, wage and social debts +€47,803
up €47,803 (+188%), from €25,392 to €73,194
of which Remuneration and social security: +€49,382
- Debts after one year +€25,000
up €25,000 (+100%), from €25,000 to €50,000
- Profit (loss) carried forward +€17,314
up €17,314 (+43.0%), from €40,225 to €57,539
- Gross operating margin -€27,311
down €27,311 (-11.9%), from €230,299 to €202,988
- Staff costs +€20,119
up €20,119 (+13.4%), from €150,022 to €170,141
- Taxes -€10,780
down €10,780 (-62.4%), from €17,289 to €6,509
- Financial charges +€2,862
up €2,862 (+1,722%), from €166 to €3,028
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 | €343,560 | €348,583 | +€5,023 | +1.5% |
| Fixed assets | 21/28 | €9,242 | €3,496 | -€5,746 | -62.2% |
| Tangible fixed assets | 22/27 | €9,242 | €3,496 | -€5,746 | -62.2% |
| Plant, machinery and equipment | 23 | €9,242 | €3,496 | -€5,746 | -62.2% |
| Current assets | 29/58 | €334,318 | €345,087 | +€10,769 | +3.2% |
| Amounts receivable within one year | 40/41 | €311,409 | €331,682 | +€20,273 | +6.5% |
| Trade receivables | 40 | €307,463 | €328,374 | +€20,911 | +6.8% |
| Other amounts receivable | 41 | €3,946 | €3,307 | -€638 | -16.2% |
| Cash at bank and in hand | 54/58 | €22,909 | €13,405 | -€9,504 | -41.5% |
| Total equity and liabilities | 10/49 | €343,560 | €348,583 | +€5,023 | +1.5% |
| Equity | 10/15 | €68,825 | €86,139 | +€17,314 | +25.2% |
| Contributions | 10/11 | €28,600 | €28,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,225 | €57,539 | +€17,314 | +43.0% |
| Amounts payable | 17/49 | €274,735 | €262,444 | -€12,291 | -4.5% |
| Amounts payable after more than one year | 17 | €25,000 | €50,000 | +€25,000 | +100% |
| Financial debts | 170/4 | €25,000 | €50,000 | +€25,000 | +100% |
| Amounts payable within one year | 42/48 | €249,735 | €212,444 | -€37,291 | -14.9% |
| Trade debts | 44 | €213,926 | €128,833 | -€85,094 | -39.8% |
| Suppliers | 440/4 | €213,926 | €128,833 | -€85,094 | -39.8% |
| Taxes, remuneration and social security | 45 | €25,392 | €73,194 | +€47,803 | +188% |
| Taxes | 450/3 | €18,219 | €16,639 | -€1,579 | -8.7% |
| Remuneration and social security | 454/9 | €7,173 | €56,555 | +€49,382 | +688% |
| Other amounts payable | 47/48 | €10,418 | €10,418 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €150,022 | €170,141 | +€20,119 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,746 | €5,746 | = | 0.0% |
| Other operating charges | 640/8 | €853 | €251 | -€602 | -70.6% |
| Gross operating margin | 9900 | €230,299 | €202,988 | -€27,311 | -11.9% |
| Operating profit (loss) | 9901 | €73,679 | €26,851 | -€46,828 | -63.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €166 | €3,028 | +€2,862 | +1,722% |
| Recurring financial charges | 65 | €166 | €3,028 | +€2,862 | +1,722% |
| Profit (loss) for the period before taxes | 9903 | €73,513 | €23,823 | -€49,690 | -67.6% |
| Income taxes | 67/77 | €17,289 | €6,509 | -€10,780 | -62.4% |
| Profit (loss) for the period | 9904 | €56,224 | €17,314 | -€38,910 | -69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,224 | €17,314 | -€38,910 | -69.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.