COMFORTA: what changed
Two fiscal 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.
COMFORTA
Largest movements
- Cash +€63,801
up €63,801 (+207.8%), from €30,696 to €94,498
mainly Depreciation (+€47,192) and Net result for the year (+€42,985)
- Intangible fixed assets -€26,250
down €26,250 (-17.3%), from €152,058 to €125,808
- Tangible fixed assets -€18,157
down €18,157 (-26.2%), from €69,192 to €51,035
of which Furniture and vehicles: -€12,319
- Receivables within one year +€4,259
up €4,259 (+17.9%), from €23,800 to €28,059
of which Other amounts receivable: +€10,160
- Reserves +€42,985
up €42,985 (+396.1%), from €10,853 to €53,838
- Current portion of long-term debt +€17,031
new in 2025: €17,031
- Short-term financial debts -€16,431
no longer reported in 2025 (was €16,431)
- Debts after one year -€15,555
down €15,555 (-11.3%), from €137,741 to €122,186
- Other debts -€5,565
down €5,565 (-6.5%), from €85,407 to €79,842
- Gross operating margin +€53,625
up €53,625 (+99.3%), from €54,027 to €107,653
- Depreciation +€12,343
up €12,343 (+35.4%), from €34,849 to €47,192
- Taxes +€7,750
up €7,750 (+220.3%), from €3,518 to €11,268
- Financial charges +€1,176
up €1,176 (+27.7%), from €4,250 to €5,426
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.
Cash bridge derived
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 | €279,453 | €304,212 | +€24,759 | +8.9% |
| Fixed assets | 21/28 | €224,375 | €179,968 | -€44,407 | -19.8% |
| Intangible fixed assets | 21 | €152,058 | €125,808 | -€26,250 | -17.3% |
| Tangible fixed assets | 22/27 | €69,192 | €51,035 | -€18,157 | -26.2% |
| Land and buildings | 22 | €29,163 | €23,325 | -€5,838 | -20.0% |
| Furniture and vehicles | 24 | €40,029 | €27,710 | -€12,319 | -30.8% |
| Financial fixed assets | 28 | €3,125 | €3,125 | = | 0.0% |
| Current assets | 29/58 | €55,078 | €124,244 | +€69,166 | +125.6% |
| Amounts receivable within one year | 40/41 | €23,800 | €28,059 | +€4,259 | +17.9% |
| Trade receivables | 40 | €23,580 | €17,678 | -€5,902 | -25.0% |
| Other amounts receivable | 41 | €220 | €10,381 | +€10,160 | +4612.2% |
| Cash at bank and in hand | 54/58 | €30,696 | €94,498 | +€63,801 | +207.8% |
| Deferred charges and accrued income | 490/1 | €581 | €1,687 | +€1,106 | +190.2% |
| Total equity and liabilities | 10/49 | €279,453 | €304,212 | +€24,759 | +8.9% |
| Equity | 10/15 | €35,853 | €78,838 | +€42,985 | +119.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €10,853 | €53,838 | +€42,985 | +396.1% |
| Distributable reserves | 133 | €10,853 | €53,838 | +€42,985 | +396.1% |
| Amounts payable | 17/49 | €243,600 | €225,374 | -€18,226 | -7.5% |
| Amounts payable after more than one year | 17 | €137,741 | €122,186 | -€15,555 | -11.3% |
| Financial debts | 170/4 | €137,741 | €122,186 | -€15,555 | -11.3% |
| Amounts payable within one year | 42/48 | €105,859 | €103,188 | -€2,671 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | - | €17,031 | +€17,031 | |
| Financial debts | 43 | €16,431 | - | -€16,431 | |
| Credit institutions | 430/8 | €16,431 | - | -€16,431 | |
| Trade debts | 44 | €503 | €5,961 | +€5,458 | +1084.6% |
| Suppliers | 440/4 | €503 | €5,961 | +€5,458 | +1084.6% |
| Taxes, remuneration and social security | 45 | €3,518 | €354 | -€3,164 | -89.9% |
| Taxes | 450/3 | €3,518 | €354 | -€3,164 | -89.9% |
| Other amounts payable | 47/48 | €85,407 | €79,842 | -€5,565 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,849 | €47,192 | +€12,343 | +35.4% |
| Other operating charges | 640/8 | €558 | €783 | +€224 | +40.2% |
| Gross operating margin | 9900 | €54,027 | €107,653 | +€53,625 | +99.3% |
| Operating profit (loss) | 9901 | €18,620 | €59,678 | +€41,058 | +220.5% |
| Financial charges | 65/66B | €4,250 | €5,426 | +€1,176 | +27.7% |
| Recurring financial charges | 65 | €4,250 | €5,426 | +€1,176 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €14,371 | €54,253 | +€39,882 | +277.5% |
| Income taxes | 67/77 | €3,518 | €11,268 | +€7,750 | +220.3% |
| Profit (loss) for the period | 9904 | €10,853 | €42,985 | +€32,132 | +296.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,853 | €42,985 | +€32,132 | +296.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.