COMFORTDOUCHES: 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.
COMFORTDOUCHES
Largest movements
- Cash +€3,288
up €3,288 (+62.0%), from €5,301 to €8,589
mainly Net result for the year (+€11,700) and Tax, wage and social debts (+€6,383)
- Receivables within one year -€3,050
down €3,050 (-4.7%), from €65,463 to €62,413
of which Trade receivables: -€24,454
- Profit (loss) carried forward +€11,700
up €11,700, from -€10,763 to €937
- Trade debts -€10,418
down €10,418 (-21.2%), from €49,168 to €38,750
- Advances received -€7,004
down €7,004 (-100%), from €7,004 to €0
- Tax, wage and social debts +€6,383
up €6,383 (+81.7%), from €7,814 to €14,197
of which Taxes: +€5,427
- Gross operating margin +€22,462
up €22,462 (+64.6%), from €34,771 to €57,233
- Staff costs +€8,674
up €8,674 (+52.8%), from €16,422 to €25,096
- Taxes +€2,674
up €2,674 (+44.8%), from €5,967 to €8,641
- Other operating charges +€2,345
up €2,345 (+41.6%), from €5,631 to €7,977
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 | €72,107 | €72,698 | +€591 | +0.8% |
| Fixed assets | 21/28 | €697 | €623 | -€74 | -10.6% |
| Tangible fixed assets | 22/27 | €241 | €167 | -€74 | -30.8% |
| Furniture and vehicles | 24 | €241 | €167 | -€74 | -30.8% |
| Financial fixed assets | 28 | €456 | €456 | = | 0.0% |
| Current assets | 29/58 | €71,410 | €72,076 | +€665 | +0.9% |
| Amounts receivable within one year | 40/41 | €65,463 | €62,413 | -€3,050 | -4.7% |
| Trade receivables | 40 | €51,360 | €26,906 | -€24,454 | -47.6% |
| Other amounts receivable | 41 | €14,103 | €35,507 | +€21,404 | +152% |
| Cash at bank and in hand | 54/58 | €5,301 | €8,589 | +€3,288 | +62.0% |
| Deferred charges and accrued income | 490/1 | €646 | €1,074 | +€428 | +66.1% |
| Total equity and liabilities | 10/49 | €72,107 | €72,698 | +€591 | +0.8% |
| Equity | 10/15 | €7,846 | €19,546 | +€11,700 | +149% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9 | €9 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €9 | €9 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,763 | €937 | +€11,700 | |
| Amounts payable | 17/49 | €64,261 | €53,152 | -€11,109 | -17.3% |
| Amounts payable within one year | 42/48 | €64,261 | €52,947 | -€11,314 | -17.6% |
| Trade debts | 44 | €49,168 | €38,750 | -€10,418 | -21.2% |
| Suppliers | 440/4 | €49,168 | €38,750 | -€10,418 | -21.2% |
| Advances received on contracts in progress | 46 | €7,004 | €0 | -€7,004 | -100% |
| Taxes, remuneration and social security | 45 | €7,814 | €14,197 | +€6,383 | +81.7% |
| Taxes | 450/3 | €7,814 | €13,241 | +€5,427 | +69.5% |
| Remuneration and social security | 454/9 | €0 | €956 | +€956 | |
| Other amounts payable | 47/48 | €275 | €0 | -€275 | -100% |
| Accrued charges and deferred income | 492/3 | - | €205 | +€205 | |
| Remuneration, social security and pensions | 62 | €16,422 | €25,096 | +€8,674 | +52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74 | €74 | = | 0.0% |
| Other operating charges | 640/8 | €5,631 | €7,977 | +€2,345 | +41.6% |
| Non-recurring operating charges | 66A | €490 | €1,568 | +€1,078 | +220% |
| Gross operating margin | 9900 | €34,771 | €57,233 | +€22,462 | +64.6% |
| Operating profit (loss) | 9901 | €12,154 | €22,518 | +€10,364 | +85.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €2,396 | €2,178 | -€218 | -9.1% |
| Recurring financial charges | 65 | €2,396 | €2,178 | -€218 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €9,758 | €20,342 | +€10,583 | +108% |
| Income taxes | 67/77 | €5,967 | €8,641 | +€2,674 | +44.8% |
| Profit (loss) for the period | 9904 | €3,791 | €11,700 | +€7,909 | +209% |
| Profit (loss) for the period to be appropriated | 9905 | €3,791 | €11,700 | +€7,909 | +209% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.