COMFORTE: 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.
COMFORTE
Largest movements
- Deferred charges and accrued income +€295,389
up €295,389 (+148.3%), from €199,130 to €494,519
- Receivables within one year +€147,159
up €147,159 (+206.3%), from €71,336 to €218,494
of which Trade receivables: +€150,708
- Cash +€16,562
up €16,562 (+5.8%), from €286,488 to €303,050
mainly Tax, wage and social debts (+€320,219) and Net result for the year (+€87,529)
- Tax, wage and social debts +€320,219
up €320,219 (+55.1%), from €581,178 to €901,397
of which Remuneration and social security: +€309,158
- Profit (loss) carried forward +€87,529
up €87,529 (+27.4%), from -€319,268 to -€231,738
- Trade debts +€30,996
up €30,996 (+35.1%), from €88,188 to €119,184
- Accrued charges and deferred income +€30,950
up €30,950 (+835.4%), from €3,705 to €34,655
- Turnover +€451,768
up €451,768 (+8.2%), from €5.5m to €6.0m
- Staff costs +€446,995
up €446,995 (+8.7%), from €5.2m to €5.6m
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 | €572,373 | €1,042,068 | +€469,694 | +82.1% |
| Fixed assets | 21/28 | €15,419 | €26,004 | +€10,585 | +68.7% |
| Intangible fixed assets | 21 | €3,696 | €2,462 | -€1,234 | -33.4% |
| Tangible fixed assets | 22/27 | €8,862 | €19,256 | +€10,394 | +117.3% |
| Plant, machinery and equipment | 23 | €7,761 | €10,321 | +€2,559 | +33.0% |
| Other tangible fixed assets | 26 | €1,100 | €8,936 | +€7,835 | +712.1% |
| Financial fixed assets | 28 | €2,861 | €4,286 | +€1,425 | +49.8% |
| Other financial fixed assets | 284/8 | €2,861 | €4,286 | +€1,425 | +49.8% |
| Shares | 284 | €500 | €500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,361 | €3,786 | +€1,425 | +60.4% |
| Current assets | 29/58 | €556,955 | €1,016,064 | +€459,109 | +82.4% |
| Amounts receivable within one year | 40/41 | €71,336 | €218,494 | +€147,159 | +206.3% |
| Trade receivables | 40 | €54,818 | €205,526 | +€150,708 | +274.9% |
| Other amounts receivable | 41 | €16,517 | €12,968 | -€3,549 | -21.5% |
| Cash at bank and in hand | 54/58 | €286,488 | €303,050 | +€16,562 | +5.8% |
| Deferred charges and accrued income | 490/1 | €199,130 | €494,519 | +€295,389 | +148.3% |
| Total equity and liabilities | 10/49 | €572,373 | €1,042,068 | +€469,694 | +82.1% |
| Equity | 10/15 | -€100,698 | -€13,168 | +€87,529 | +86.9% |
| Contributions | 10/11 | €218,570 | €218,570 | = | 0.0% |
| Capital | 10 | €218,570 | €218,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€319,268 | -€231,738 | +€87,529 | +27.4% |
| Amounts payable | 17/49 | €673,071 | €1,055,236 | +€382,165 | +56.8% |
| Amounts payable within one year | 42/48 | €669,366 | €1,020,582 | +€351,215 | +52.5% |
| Trade debts | 44 | €88,188 | €119,184 | +€30,996 | +35.1% |
| Suppliers | 440/4 | €88,188 | €119,184 | +€30,996 | +35.1% |
| Taxes, remuneration and social security | 45 | €581,178 | €901,397 | +€320,219 | +55.1% |
| Taxes | 450/3 | €9,690 | €20,751 | +€11,061 | +114.2% |
| Remuneration and social security | 454/9 | €571,488 | €880,646 | +€309,158 | +54.1% |
| Accrued charges and deferred income | 492/3 | €3,705 | €34,655 | +€30,950 | +835.4% |
| Operating income | 70/76A | €5,617,739 | €6,061,183 | +€443,444 | +7.9% |
| Turnover | 70 | €5,511,742 | €5,963,510 | +€451,768 | +8.2% |
| Other operating income | 74 | €43,059 | €40,864 | -€2,195 | -5.1% |
| Non-recurring operating income | 76A | €23,695 | €28,136 | +€4,441 | +18.7% |
| Operating charges | 60/66A | €5,486,264 | €5,973,113 | +€486,849 | +8.9% |
| Services and other goods | 61 | €315,446 | €328,436 | +€12,990 | +4.1% |
| Remuneration, social security and pensions | 62 | €5,160,925 | €5,607,920 | +€446,995 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,090 | €5,075 | +€986 | +24.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,600 | -€748 | +€2,852 | +79.2% |
| Other operating charges | 640/8 | €8,705 | €27,667 | +€18,962 | +217.8% |
| Non-recurring operating charges | 66A | €698 | €4,763 | +€4,065 | +582.3% |
| Operating profit (loss) | 9901 | €131,475 | €88,070 | -€43,406 | -33.0% |
| Financial income | 75/76B | €402 | €112 | -€290 | -72.1% |
| Recurring financial income | 75 | €402 | €112 | -€290 | -72.1% |
| Income from current assets | 751 | €402 | €112 | -€290 | -72.1% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -52.4% |
| Financial charges | 65/66B | €670 | €652 | -€18 | -2.7% |
| Recurring financial charges | 65 | €670 | €652 | -€18 | -2.7% |
| Other financial charges | 652/9 | €670 | €652 | -€18 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €131,207 | €87,529 | -€43,677 | -33.3% |
| Profit (loss) for the period | 9904 | €131,207 | €87,529 | -€43,677 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €131,207 | €87,529 | -€43,677 | -33.3% |
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 8 October 2026 via checked.be.