ComfortBuild: 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.
ComfortBuild
Largest movements
- Cash -€12,756
down €12,756 (-94.0%), from €13,570 to €814
mainly Receivables within one year (-€10,956) and Tax, wage and social debts (-€2,026)
- Receivables within one year +€10,956
up €10,956 (+95.2%), from €11,505 to €22,461
of which Trade receivables: +€11,010
- Stocks and contracts -€829
down €829 (-100%), from €829 to €0
- Other debts +€2,444
up €2,444 (+1,248%), from €196 to €2,640
- Tax, wage and social debts -€2,026
down €2,026 (-72.1%), from €2,812 to €786
- Short-term financial debts -€1,393
down €1,393 (-100%), from €1,393 to €0
- Trade debts -€1,124
down €1,124 (-73.8%), from €1,523 to €400
- Profit (loss) carried forward -€530
new in 2025: -€530
- Gross operating margin -€10,912
down €10,912 (-98.2%), from €11,107 to €195
- Taxes -€2,039
down €2,039 (-100%), from €2,039 to €0
- Other operating charges -€180
down €180 (-23.6%), from €766 to €585
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 | €25,904 | €23,275 | -€2,629 | -10.2% |
| Current assets | 29/58 | €25,904 | €23,275 | -€2,629 | -10.2% |
| Stocks and contracts in progress | 3 | €829 | €0 | -€829 | -100% |
| Contracts in progress | 37 | €829 | €0 | -€829 | -100% |
| Amounts receivable within one year | 40/41 | €11,505 | €22,461 | +€10,956 | +95.2% |
| Trade receivables | 40 | €9,990 | €21,000 | +€11,010 | +110% |
| Other amounts receivable | 41 | €1,515 | €1,461 | -€54 | -3.6% |
| Cash at bank and in hand | 54/58 | €13,570 | €814 | -€12,756 | -94.0% |
| Total equity and liabilities | 10/49 | €25,904 | €23,275 | -€2,629 | -10.2% |
| Equity | 10/15 | €19,980 | €19,449 | -€530 | -2.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,980 | €16,980 | = | 0.0% |
| Distributable reserves | 133 | €16,980 | €16,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€530 | -€530 | |
| Amounts payable | 17/49 | €5,924 | €3,825 | -€2,099 | -35.4% |
| Amounts payable within one year | 42/48 | €5,924 | €3,825 | -€2,099 | -35.4% |
| Financial debts | 43 | €1,393 | €0 | -€1,393 | -100% |
| Credit institutions | 430/8 | €1,393 | €0 | -€1,393 | -100% |
| Trade debts | 44 | €1,523 | €400 | -€1,124 | -73.8% |
| Suppliers | 440/4 | €1,523 | €400 | -€1,124 | -73.8% |
| Taxes, remuneration and social security | 45 | €2,812 | €786 | -€2,026 | -72.1% |
| Taxes | 450/3 | €2,812 | €786 | -€2,026 | -72.1% |
| Other amounts payable | 47/48 | €196 | €2,640 | +€2,444 | +1,248% |
| Other operating charges | 640/8 | €766 | €585 | -€180 | -23.6% |
| Gross operating margin | 9900 | €11,107 | €195 | -€10,912 | -98.2% |
| Operating profit (loss) | 9901 | €10,341 | -€391 | -€10,732 | |
| Financial income | 75/76B | €0 | €9 | +€9 | |
| Recurring financial income | 75 | €0 | €9 | +€9 | |
| Financial charges | 65/66B | €144 | €148 | +€5 | +3.3% |
| Recurring financial charges | 65 | €144 | €148 | +€5 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €10,197 | -€530 | -€10,727 | |
| Income taxes | 67/77 | €2,039 | €0 | -€2,039 | -100% |
| Profit (loss) for the period | 9904 | €8,158 | -€530 | -€8,688 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,158 | -€530 | -€8,688 |
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 20 October 2026 via checked.be.