COMFORTABLE AND LOCAL SOLUTIONS: 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.
COMFORTABLE AND LOCAL SOLUTIONS
Largest movements
- Stocks and contracts -€7,000
no longer reported in 2025 (was €7,000)
- Receivables within one year +€4,303
up €4,303 (+158%), from €2,717 to €7,020
of which Trade receivables: +€6,566
- Tangible fixed assets -€1,456
down €1,456 (-53.0%), from €2,747 to €1,292
of which Furniture and vehicles: -€998
- Trade debts -€4,828
down €4,828 (-37.9%), from €12,746 to €7,918
- Profit (loss) carried forward +€1,605
up €1,605 (+3.0%), from €53,267 to €54,872
- Gross operating margin +€7,715
up €7,715, from -€3,837 to €3,878
- Other operating charges -€537
down €537 (-86.3%), from €622 to €85
- Financial income -€242
down €242 (-87.0%), from €278 to €36
- Taxes +€116
up €116 (+20.9%), from €557 to €674
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 | €142,859 | €139,137 | -€3,722 | -2.6% |
| Fixed assets | 21/28 | €2,747 | €1,292 | -€1,456 | -53.0% |
| Tangible fixed assets | 22/27 | €2,747 | €1,292 | -€1,456 | -53.0% |
| Plant, machinery and equipment | 23 | €1,274 | €817 | -€457 | -35.9% |
| Furniture and vehicles | 24 | €1,473 | €475 | -€998 | -67.8% |
| Current assets | 29/58 | €140,112 | €137,846 | -€2,266 | -1.6% |
| Stocks and contracts in progress | 3 | €7,000 | - | -€7,000 | |
| Contracts in progress | 37 | €7,000 | - | -€7,000 | |
| Amounts receivable within one year | 40/41 | €2,717 | €7,020 | +€4,303 | +158% |
| Trade receivables | 40 | €120 | €6,686 | +€6,566 | +5,472% |
| Other amounts receivable | 41 | €2,597 | €334 | -€2,263 | -87.1% |
| Cash at bank and in hand | 54/58 | €130,395 | €130,826 | +€431 | +0.3% |
| Total equity and liabilities | 10/49 | €142,859 | €139,137 | -€3,722 | -2.6% |
| Equity | 10/15 | €128,258 | €129,863 | +€1,605 | +1.3% |
| Reserves | 13 | €74,991 | €74,991 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €73,131 | €73,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,267 | €54,872 | +€1,605 | +3.0% |
| Amounts payable | 17/49 | €14,601 | €9,275 | -€5,326 | -36.5% |
| Amounts payable within one year | 42/48 | €14,601 | €9,275 | -€5,326 | -36.5% |
| Trade debts | 44 | €12,746 | €7,918 | -€4,828 | -37.9% |
| Suppliers | 440/4 | €12,746 | €7,918 | -€4,828 | -37.9% |
| Taxes, remuneration and social security | 45 | - | €570 | +€570 | |
| Taxes | 450/3 | - | €570 | +€570 | |
| Other amounts payable | 47/48 | €1,855 | €787 | -€1,068 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,472 | €1,456 | -€16 | -1.1% |
| Other operating charges | 640/8 | €622 | €85 | -€537 | -86.3% |
| Gross operating margin | 9900 | -€3,837 | €3,878 | +€7,715 | |
| Operating profit (loss) | 9901 | -€5,930 | €2,338 | +€8,268 | |
| Financial income | 75/76B | €278 | €36 | -€242 | -87.0% |
| Recurring financial income | 75 | €278 | €36 | -€242 | -87.0% |
| Financial charges | 65/66B | €99 | €96 | -€4 | -3.6% |
| Recurring financial charges | 65 | €99 | €96 | -€4 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,751 | €2,278 | +€8,030 | |
| Income taxes | 67/77 | €557 | €674 | +€116 | +20.9% |
| Profit (loss) for the period | 9904 | -€6,309 | €1,605 | +€7,913 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,309 | €1,605 | +€7,913 |
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 23 October 2026 via checked.be.