COMFORT UNITS: 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 UNITS
Largest movements
- Receivables within one year -€28,674
down €28,674 (-32.1%), from €89,460 to €60,786
of which Trade receivables: -€15,168
- Stocks and contracts +€17,278
up €17,278 (+36.1%), from €47,801 to €65,079
- Cash +€5,864
up €5,864 (+198%), from €2,964 to €8,828
mainly Receivables within one year (+€28,674) and Net result for the year (+€3,515)
- Tax, wage and social debts -€8,356
down €8,356 (-71.3%), from €11,721 to €3,365
- Reserves +€3,515
up €3,515 (+17.7%), from €19,897 to €23,412
of which Non-distributable reserves: +€3,515
- Gross operating margin +€10,053
up €10,053, from -€5,215 to €4,838
- Other operating charges -€968
down €968 (-51.9%), from €1,864 to €896
- Depreciation +€83
new in 2025: €83
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 | €140,225 | €135,894 | -€4,330 | -3.1% |
| Fixed assets | 21/28 | - | €1,201 | +€1,201 | |
| Tangible fixed assets | 22/27 | - | €1,201 | +€1,201 | |
| Furniture and vehicles | 24 | - | €1,201 | +€1,201 | |
| Current assets | 29/58 | €140,225 | €134,693 | -€5,531 | -3.9% |
| Stocks and contracts in progress | 3 | €47,801 | €65,079 | +€17,278 | +36.1% |
| Stocks | 30/36 | €47,801 | €65,079 | +€17,278 | +36.1% |
| Amounts receivable within one year | 40/41 | €89,460 | €60,786 | -€28,674 | -32.1% |
| Trade receivables | 40 | €30,847 | €15,679 | -€15,168 | -49.2% |
| Other amounts receivable | 41 | €58,613 | €45,106 | -€13,506 | -23.0% |
| Cash at bank and in hand | 54/58 | €2,964 | €8,828 | +€5,864 | +198% |
| Total equity and liabilities | 10/49 | €140,225 | €135,894 | -€4,330 | -3.1% |
| Equity | 10/15 | €81,897 | €85,412 | +€3,515 | +4.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €19,897 | €23,412 | +€3,515 | +17.7% |
| Non-distributable reserves | 130/1 | - | €3,515 | +€3,515 | |
| Legal reserve | 130 | - | €3,515 | +€3,515 | |
| Distributable reserves | 133 | €19,897 | €19,897 | = | 0.0% |
| Amounts payable | 17/49 | €58,327 | €50,482 | -€7,845 | -13.5% |
| Amounts payable within one year | 42/48 | €58,327 | €50,482 | -€7,845 | -13.5% |
| Trade debts | 44 | €46,350 | €46,861 | +€511 | +1.1% |
| Suppliers | 440/4 | €46,350 | €46,861 | +€511 | +1.1% |
| Taxes, remuneration and social security | 45 | €11,721 | €3,365 | -€8,356 | -71.3% |
| Taxes | 450/3 | €11,721 | €3,365 | -€8,356 | -71.3% |
| Other amounts payable | 47/48 | €256 | €256 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €83 | +€83 | |
| Other operating charges | 640/8 | €1,864 | €896 | -€968 | -51.9% |
| Gross operating margin | 9900 | -€5,215 | €4,838 | +€10,053 | |
| Operating profit (loss) | 9901 | -€7,079 | €3,859 | +€10,938 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €295 | €344 | +€48 | +16.4% |
| Recurring financial charges | 65 | €295 | €344 | +€48 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,375 | €3,515 | +€10,890 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,375 | €3,515 | +€10,890 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,375 | €3,515 | +€10,890 |
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 25 October 2026 via checked.be.