COMFY: 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.
COMFY
Largest movements
- Receivables within one year +€28,715
up €28,715 (+44.1%), from €65,125 to €93,840
of which Other amounts receivable: +€28,913
- Intangible fixed assets -€6,200
down €6,200 (-18.5%), from €33,575 to €27,375
- Cash +€2,685
up €2,685 (+7.2%), from €37,201 to €39,886
mainly Short-term financial debts (+€35,557) and Tax, wage and social debts (+€25,073)
- Receivables after one year +€2,643
up €2,643 (+71.5%), from €3,697 to €6,340
- Tangible fixed assets -€2,613
down €2,613 (-16.8%), from €15,576 to €12,962
- Short-term financial debts +€35,557
up €35,557 (+60.0%), from €59,266 to €94,824
- Profit (loss) carried forward -€28,271
down €28,271 (-25.1%), from -€112,683 to -€140,953
- Tax, wage and social debts +€25,073
up €25,073 (+16.2%), from €155,175 to €180,248
of which Remuneration and social security: +€23,571
- Other debts -€6,821
down €6,821 (-18.6%), from €36,719 to €29,898
- Current portion of long-term debt +€5,257
up €5,257 (+53.7%), from €9,782 to €15,039
- Staff costs -€67,483
down €67,483 (-5.0%), from €1.3m to €1.3m
- Gross operating margin -€44,390
down €44,390 (-3.3%), from €1.3m to €1.3m
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 | €193,037 | €218,161 | +€25,124 | +13.0% |
| Fixed assets | 21/28 | €85,151 | €76,812 | -€8,338 | -9.8% |
| Intangible fixed assets | 21 | €33,575 | €27,375 | -€6,200 | -18.5% |
| Tangible fixed assets | 22/27 | €15,576 | €12,962 | -€2,613 | -16.8% |
| Plant, machinery and equipment | 23 | €1,042 | - | -€1,042 | |
| Furniture and vehicles | 24 | €13,934 | €12,962 | -€971 | -7.0% |
| Other tangible fixed assets | 26 | €600 | - | -€600 | |
| Financial fixed assets | 28 | €36,000 | €36,475 | +€475 | +1.3% |
| Current assets | 29/58 | €107,886 | €141,349 | +€33,462 | +31.0% |
| Amounts receivable after more than one year | 29 | €3,697 | €6,340 | +€2,643 | +71.5% |
| Trade receivables | 290 | €3,697 | €6,340 | +€2,643 | +71.5% |
| Amounts receivable within one year | 40/41 | €65,125 | €93,840 | +€28,715 | +44.1% |
| Trade receivables | 40 | €9,358 | €9,160 | -€198 | -2.1% |
| Other amounts receivable | 41 | €55,767 | €84,680 | +€28,913 | +51.8% |
| Cash at bank and in hand | 54/58 | €37,201 | €39,886 | +€2,685 | +7.2% |
| Deferred charges and accrued income | 490/1 | €1,862 | €1,282 | -€580 | -31.1% |
| Total equity and liabilities | 10/49 | €193,037 | €218,161 | +€25,124 | +13.0% |
| Equity | 10/15 | -€100,283 | -€128,553 | -€28,271 | -28.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,683 | -€140,953 | -€28,271 | -25.1% |
| Amounts payable | 17/49 | €293,319 | €346,714 | +€53,395 | +18.2% |
| Amounts payable after more than one year | 17 | €26,270 | €23,912 | -€2,358 | -9.0% |
| Financial debts | 170/4 | €26,270 | €23,912 | -€2,358 | -9.0% |
| Amounts payable within one year | 42/48 | €265,952 | €320,358 | +€54,406 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €9,782 | €15,039 | +€5,257 | +53.7% |
| Financial debts | 43 | €59,266 | €94,824 | +€35,557 | +60.0% |
| Credit institutions | 430/8 | €59,266 | €94,824 | +€35,557 | +60.0% |
| Trade debts | 44 | €5,010 | €350 | -€4,660 | -93.0% |
| Suppliers | 440/4 | €5,010 | €350 | -€4,660 | -93.0% |
| Taxes, remuneration and social security | 45 | €155,175 | €180,248 | +€25,073 | +16.2% |
| Taxes | 450/3 | €980 | €2,482 | +€1,502 | +153.3% |
| Remuneration and social security | 454/9 | €154,195 | €177,766 | +€23,571 | +15.3% |
| Other amounts payable | 47/48 | €36,719 | €29,898 | -€6,821 | -18.6% |
| Accrued charges and deferred income | 492/3 | €1,097 | €2,444 | +€1,347 | +122.8% |
| Remuneration, social security and pensions | 62 | €1,349,477 | €1,281,995 | -€67,483 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,609 | €11,739 | -€1,869 | -13.7% |
| Other operating charges | 640/8 | €915 | €1,538 | +€623 | +68.1% |
| Gross operating margin | 9900 | €1,325,612 | €1,281,222 | -€44,390 | -3.3% |
| Operating profit (loss) | 9901 | -€38,389 | -€14,049 | +€24,340 | +63.4% |
| Financial income | 75/76B | €81 | €29 | -€52 | -63.8% |
| Recurring financial income | 75 | €81 | €29 | -€52 | -63.8% |
| Financial charges | 65/66B | €8,801 | €14,074 | +€5,273 | +59.9% |
| Recurring financial charges | 65 | €8,801 | €14,074 | +€5,273 | +59.9% |
| Profit (loss) for the period before taxes | 9903 | -€47,109 | -€28,094 | +€19,015 | +40.4% |
| Income taxes | 67/77 | €174 | €177 | +€3 | +1.7% |
| Profit (loss) for the period | 9904 | -€47,283 | -€28,271 | +€19,012 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,283 | -€28,271 | +€19,012 | +40.2% |
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 7 October 2026 via checked.be.