COMFORTABLE PROPERTIES: 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.
COMFORTABLE PROPERTIES
Largest movements
- Tangible fixed assets -€17,282
down €17,282 (-36.4%), from €47,511 to €30,229
- Cash -€14,633
down €14,633 (-25.7%), from €56,880 to €42,247
mainly Net result for the year (-€34,694) and Provisions (-€6,128)
- Reserves -€18,387
down €18,387 (-9.6%), from €190,739 to €172,352
of which Tax-exempt reserves: -€18,387
- Profit (loss) carried forward -€16,307
down €16,307 (-18.0%), from -€90,517 to -€106,824
- Other debts +€6,852
up €6,852 (+20.8%), from €32,997 to €39,849
- Provisions -€6,128
down €6,128 (-11.1%), from €55,159 to €49,031
- Gross operating margin -€7,124
down €7,124 (-47.4%), from -€15,030 to -€22,154
- Other operating charges -€367
down €367 (-21.9%), from €1,675 to €1,308
- Financial income +€243
new in 2025: €243
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 | €208,477 | €174,607 | -€33,870 | -16.2% |
| Fixed assets | 21/28 | €47,511 | €30,229 | -€17,282 | -36.4% |
| Tangible fixed assets | 22/27 | €47,511 | €30,229 | -€17,282 | -36.4% |
| Furniture and vehicles | 24 | €47,511 | €30,229 | -€17,282 | -36.4% |
| Current assets | 29/58 | €160,966 | €144,378 | -€16,588 | -10.3% |
| Amounts receivable within one year | 40/41 | €102,443 | €100,644 | -€1,799 | -1.8% |
| Trade receivables | 40 | €99,166 | €100,134 | +€968 | +1.0% |
| Other amounts receivable | 41 | €3,277 | €510 | -€2,767 | -84.4% |
| Cash at bank and in hand | 54/58 | €56,880 | €42,247 | -€14,633 | -25.7% |
| Deferred charges and accrued income | 490/1 | €1,643 | €1,487 | -€156 | -9.5% |
| Total equity and liabilities | 10/49 | €208,477 | €174,607 | -€33,870 | -16.2% |
| Equity | 10/15 | €118,814 | €84,120 | -€34,694 | -29.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €190,739 | €172,352 | -€18,387 | -9.6% |
| Tax-exempt reserves | 132 | €165,480 | €147,093 | -€18,387 | -11.1% |
| Distributable reserves | 133 | €25,259 | €25,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,517 | -€106,824 | -€16,307 | -18.0% |
| Provisions and deferred taxes | 16 | €55,159 | €49,031 | -€6,128 | -11.1% |
| Deferred taxes | 168 | €55,159 | €49,031 | -€6,128 | -11.1% |
| Amounts payable | 17/49 | €34,504 | €41,456 | +€6,952 | +20.1% |
| Amounts payable within one year | 42/48 | €34,504 | €41,456 | +€6,952 | +20.1% |
| Trade debts | 44 | €1,507 | €1,607 | +€100 | +6.6% |
| Suppliers | 440/4 | €1,507 | €1,607 | +€100 | +6.6% |
| Other amounts payable | 47/48 | €32,997 | €39,849 | +€6,852 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,283 | €17,282 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,675 | €1,308 | -€367 | -21.9% |
| Gross operating margin | 9900 | -€15,030 | -€22,154 | -€7,124 | -47.4% |
| Operating profit (loss) | 9901 | -€33,988 | -€40,744 | -€6,756 | -19.9% |
| Financial income | 75/76B | - | €243 | +€243 | |
| Recurring financial income | 75 | - | €243 | +€243 | |
| Financial charges | 65/66B | €321 | €322 | +€1 | +0.3% |
| Recurring financial charges | 65 | €321 | €322 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€34,309 | -€40,823 | -€6,514 | -19.0% |
| Transfer from deferred taxes | 780 | €3,065 | €6,129 | +€3,064 | +100.0% |
| Profit (loss) for the period | 9904 | -€31,244 | -€34,694 | -€3,450 | -11.0% |
| Transfer from tax-exempt reserves | 789 | €9,193 | €18,387 | +€9,194 | +100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,051 | -€16,307 | +€5,744 | +26.0% |
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 29 September 2026 via checked.be.