COMFORTBEL: 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.
COMFORTBEL
Largest movements
- Receivables within one year +€13,185
up €13,185 (+18.8%), from €70,138 to €83,323
of which Other amounts receivable: +€6,871
- Cash -€7,217
down €7,217 (-73.0%), from €9,893 to €2,676
mainly Net result for the year (-€52,001) and Receivables within one year (-€13,185)
- Deferred charges and accrued income +€4,347
up €4,347 (+158%), from €2,747 to €7,093
- Tangible fixed assets +€985
new in 2025: €985
- Advances received +€67,114
new in 2025: €67,114
- Profit (loss) carried forward -€52,001
down €52,001, from €16,701 to -€35,300
- Tax, wage and social debts -€6,577
down €6,577 (-38.9%), from €16,908 to €10,330
of which Remuneration and social security: -€12,000
- Other debts +€5,678
up €5,678 (+99.3%), from €5,721 to €11,399
- Trade debts -€2,915
down €2,915 (-7.6%), from €38,447 to €35,533
- Gross operating margin -€72,426
down €72,426, from €22,429 to -€49,997
- Taxes -€4,908
no longer reported in 2025 (was €4,908)
- Financial charges +€596
up €596 (+186%), from €321 to €916
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 | €82,777 | €94,077 | +€11,300 | +13.7% |
| Fixed assets | 21/28 | - | €985 | +€985 | |
| Tangible fixed assets | 22/27 | - | €985 | +€985 | |
| Plant, machinery and equipment | 23 | - | €985 | +€985 | |
| Current assets | 29/58 | €82,777 | €93,092 | +€10,314 | +12.5% |
| Amounts receivable within one year | 40/41 | €70,138 | €83,323 | +€13,185 | +18.8% |
| Trade receivables | 40 | €55,553 | €61,867 | +€6,314 | +11.4% |
| Other amounts receivable | 41 | €14,585 | €21,455 | +€6,871 | +47.1% |
| Cash at bank and in hand | 54/58 | €9,893 | €2,676 | -€7,217 | -73.0% |
| Deferred charges and accrued income | 490/1 | €2,747 | €7,093 | +€4,347 | +158% |
| Total equity and liabilities | 10/49 | €82,777 | €94,077 | +€11,300 | +13.7% |
| Equity | 10/15 | €21,701 | -€30,300 | -€52,001 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,701 | -€35,300 | -€52,001 | |
| Amounts payable | 17/49 | €61,076 | €124,377 | +€63,301 | +104% |
| Amounts payable within one year | 42/48 | €61,076 | €124,377 | +€63,301 | +104% |
| Trade debts | 44 | €38,447 | €35,533 | -€2,915 | -7.6% |
| Suppliers | 440/4 | €38,447 | €35,533 | -€2,915 | -7.6% |
| Advances received on contracts in progress | 46 | - | €67,114 | +€67,114 | |
| Taxes, remuneration and social security | 45 | €16,908 | €10,330 | -€6,577 | -38.9% |
| Taxes | 450/3 | €4,908 | €10,330 | +€5,423 | +110% |
| Remuneration and social security | 454/9 | €12,000 | - | -€12,000 | |
| Other amounts payable | 47/48 | €5,721 | €11,399 | +€5,678 | +99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €436 | +€436 | |
| Other operating charges | 640/8 | €559 | €675 | +€116 | +20.8% |
| Gross operating margin | 9900 | €22,429 | -€49,997 | -€72,426 | |
| Operating profit (loss) | 9901 | €21,871 | -€51,108 | -€72,978 | |
| Financial income | 75/76B | €59 | €23 | -€36 | -61.1% |
| Recurring financial income | 75 | €59 | €23 | -€36 | -61.1% |
| Financial charges | 65/66B | €321 | €916 | +€596 | +186% |
| Recurring financial charges | 65 | €321 | €916 | +€596 | +186% |
| Profit (loss) for the period before taxes | 9903 | €21,609 | -€52,001 | -€73,610 | |
| Income taxes | 67/77 | €4,908 | - | -€4,908 | |
| Profit (loss) for the period | 9904 | €16,701 | -€52,001 | -€68,703 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,701 | -€52,001 | -€68,703 |
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 21 October 2026 via checked.be.