COMFORTAX: 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.
COMFORTAX
Largest movements
- Tangible fixed assets +€44,318
up €44,318 (+151%), from €29,300 to €73,618
of which Furniture and vehicles: +€45,908
- Receivables within one year -€11,176
down €11,176 (-24.1%), from €46,432 to €35,256
of which Trade receivables: -€22,449
- Cash +€6,625
up €6,625 (+152%), from €4,368 to €10,993
mainly Debts after one year (+€33,000) and Receivables within one year (+€11,176)
- Debts after one year +€33,000
new in 2024: €33,000
- Accrued charges and deferred income +€3,754
up €3,754 (+344%), from €1,090 to €4,844
- Reserves +€2,293
up €2,293 (+6.0%), from €38,290 to €40,583
of which Distributable reserves: +€2,293
- Gross operating margin -€11,286
down €11,286 (-34.7%), from €32,514 to €21,228
- Other operating charges -€6,119
down €6,119 (-56.8%), from €10,782 to €4,663
- Depreciation -€4,674
down €4,674 (-33.4%), from €13,990 to €9,316
- Financial charges +€2,620
up €2,620 (+223%), from €1,176 to €3,796
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,100 | €119,867 | +€39,767 | +49.6% |
| Fixed assets | 21/28 | €29,300 | €73,618 | +€44,318 | +151% |
| Tangible fixed assets | 22/27 | €29,300 | €73,618 | +€44,318 | +151% |
| Plant, machinery and equipment | 23 | €3,411 | €1,821 | -€1,590 | -46.6% |
| Furniture and vehicles | 24 | €25,889 | €71,797 | +€45,908 | +177% |
| Current assets | 29/58 | €50,800 | €46,249 | -€4,551 | -9.0% |
| Amounts receivable within one year | 40/41 | €46,432 | €35,256 | -€11,176 | -24.1% |
| Trade receivables | 40 | €36,513 | €14,064 | -€22,449 | -61.5% |
| Other amounts receivable | 41 | €9,919 | €21,192 | +€11,273 | +114% |
| Cash at bank and in hand | 54/58 | €4,368 | €10,993 | +€6,625 | +152% |
| Total equity and liabilities | 10/49 | €80,100 | €119,867 | +€39,767 | +49.6% |
| Equity | 10/15 | €56,890 | €59,183 | +€2,293 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,290 | €40,583 | +€2,293 | +6.0% |
| Non-distributable reserves | 130/1 | €2,610 | €2,610 | = | 0.0% |
| Legal reserve | 130 | €2,610 | €2,610 | = | 0.0% |
| Distributable reserves | 133 | €35,680 | €37,973 | +€2,293 | +6.4% |
| Amounts payable | 17/49 | €23,210 | €60,684 | +€37,474 | +161% |
| Amounts payable after more than one year | 17 | - | €33,000 | +€33,000 | |
| Financial debts | 170/4 | - | €33,000 | +€33,000 | |
| Amounts payable within one year | 42/48 | €22,120 | €22,840 | +€720 | +3.3% |
| Trade debts | 44 | €697 | €92 | -€605 | -86.8% |
| Suppliers | 440/4 | €697 | €92 | -€605 | -86.8% |
| Advances received on contracts in progress | 46 | - | €798 | +€798 | |
| Taxes, remuneration and social security | 45 | €1,094 | €2,253 | +€1,159 | +106% |
| Taxes | 450/3 | €1,094 | €2,253 | +€1,159 | +106% |
| Other amounts payable | 47/48 | €20,329 | €19,697 | -€632 | -3.1% |
| Accrued charges and deferred income | 492/3 | €1,090 | €4,844 | +€3,754 | +344% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,990 | €9,316 | -€4,674 | -33.4% |
| Other operating charges | 640/8 | €10,782 | €4,663 | -€6,119 | -56.8% |
| Gross operating margin | 9900 | €32,514 | €21,228 | -€11,286 | -34.7% |
| Operating profit (loss) | 9901 | €7,742 | €7,249 | -€493 | -6.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,176 | €3,796 | +€2,620 | +223% |
| Recurring financial charges | 65 | €1,176 | €3,796 | +€2,620 | +223% |
| Profit (loss) for the period before taxes | 9903 | €6,567 | €3,453 | -€3,114 | -47.4% |
| Income taxes | 67/77 | €1,094 | €1,160 | +€66 | +6.0% |
| Profit (loss) for the period | 9904 | €5,473 | €2,293 | -€3,180 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,473 | €2,293 | -€3,180 | -58.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.