COMFY KITCHEN: what changed
COMFY KITCHEN
Largest movements
- Intangible fixed assets -€5,468
down €5,468 (-52.5%), from €10,424 to €4,956
- Tangible fixed assets +€3,075
up €3,075 (+134%), from €2,295 to €5,370
of which Other tangible fixed assets: +€3,619
- Deferred charges and accrued income +€2,431
new in 2025: €2,431
- Receivables within one year -€1,523
down €1,523 (-9.3%), from €16,316 to €14,792
of which Trade receivables: -€3,781
- Financial fixed assets +€1,444
new in 2025: €1,444
- Debts after one year -€4,699
down €4,699 (-53.8%), from €8,732 to €4,033
- Other debts +€3,625
new in 2025: €3,625
- Trade debts +€2,766
new in 2025: €2,766
- Tax, wage and social debts -€2,066
down €2,066 (-92.1%), from €2,243 to €177
- Gross operating margin +€3,921
up €3,921 (+89.8%), from €4,367 to €8,288
- Other operating charges -€416
down €416 (-26.8%), from €1,553 to €1,137
- Financial income -€415
down €415 (-81.3%), from €510 to €96
- Depreciation -€96
down €96 (-1.4%), from €6,759 to €6,663
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,003 | €31,887 | -€116 | -0.4% |
| Fixed assets | 21/28 | €12,719 | €11,770 | -€949 | -7.5% |
| Intangible fixed assets | 21 | €10,424 | €4,956 | -€5,468 | -52.5% |
| Tangible fixed assets | 22/27 | €2,295 | €5,370 | +€3,075 | +134% |
| Furniture and vehicles | 24 | €1,131 | €587 | -€544 | -48.1% |
| Other tangible fixed assets | 26 | €1,164 | €4,783 | +€3,619 | +311% |
| Financial fixed assets | 28 | - | €1,444 | +€1,444 | |
| Current assets | 29/58 | €19,284 | €20,117 | +€833 | +4.3% |
| Amounts receivable within one year | 40/41 | €16,316 | €14,792 | -€1,523 | -9.3% |
| Trade receivables | 40 | €12,107 | €8,326 | -€3,781 | -31.2% |
| Other amounts receivable | 41 | €4,208 | €6,466 | +€2,258 | +53.7% |
| Cash at bank and in hand | 54/58 | €2,969 | €2,894 | -€75 | -2.5% |
| Deferred charges and accrued income | 490/1 | - | €2,431 | +€2,431 | |
| Total equity and liabilities | 10/49 | €32,003 | €31,887 | -€116 | -0.4% |
| Equity | 10/15 | €16,287 | €16,544 | +€258 | +1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,713 | -€3,456 | +€258 | +6.9% |
| Amounts payable | 17/49 | €15,716 | €15,342 | -€374 | -2.4% |
| Amounts payable after more than one year | 17 | €8,732 | €4,033 | -€4,699 | -53.8% |
| Financial debts | 170/4 | €8,732 | €4,033 | -€4,699 | -53.8% |
| Amounts payable within one year | 42/48 | €6,984 | €11,309 | +€4,325 | +61.9% |
| Current portion of amounts payable after more than one year | 42 | €4,699 | €4,699 | = | 0.0% |
| Financial debts | 43 | €41 | €41 | = | 0.0% |
| Credit institutions | 430/8 | €41 | €41 | = | 0.0% |
| Trade debts | 44 | - | €2,766 | +€2,766 | |
| Suppliers | 440/4 | - | €2,766 | +€2,766 | |
| Taxes, remuneration and social security | 45 | €2,243 | €177 | -€2,066 | -92.1% |
| Taxes | 450/3 | €2,243 | €177 | -€2,066 | -92.1% |
| Other amounts payable | 47/48 | - | €3,625 | +€3,625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,759 | €6,663 | -€96 | -1.4% |
| Other operating charges | 640/8 | €1,553 | €1,137 | -€416 | -26.8% |
| Gross operating margin | 9900 | €4,367 | €8,288 | +€3,921 | +89.8% |
| Operating profit (loss) | 9901 | -€3,944 | €488 | +€4,432 | |
| Financial income | 75/76B | €510 | €96 | -€415 | -81.3% |
| Recurring financial income | 75 | €510 | €96 | -€415 | -81.3% |
| Financial charges | 65/66B | €279 | €326 | +€46 | +16.6% |
| Recurring financial charges | 65 | €279 | €326 | +€46 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,713 | €258 | +€3,971 | |
| Profit (loss) for the period | 9904 | -€3,713 | €258 | +€3,971 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,713 | €258 | +€3,971 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.