COMFYCOOL: 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.
COMFYCOOL
Largest movements
- Cash +€229,243
up €229,243 (+385.8%), from €59,416 to €288,659
mainly Net result for the year (+€124,293) and Receivables within one year (+€107,354)
- Receivables within one year -€107,354
down €107,354 (-90.9%), from €118,143 to €10,789
of which Other amounts receivable: -€104,570
- Stocks and contracts +€36,958
up €36,958 (+57.0%), from €64,874 to €101,832
- Deferred charges and accrued income +€14,167
up €14,167 (+4806.3%), from €295 to €14,462
- Reserves +€124,293
up €124,293 (+189.6%), from €65,570 to €189,862
- Accrued charges and deferred income +€60,899
up €60,899 (+3898.1%), from €1,562 to €62,461
- Trade debts -€40,648
down €40,648 (-25.3%), from €160,815 to €120,166
- Tax, wage and social debts +€17,149
up €17,149 (+166.8%), from €10,281 to €27,431
of which Taxes: +€8,803
- Short-term financial debts +€12,620
new in 2025: €12,620
- Gross operating margin +€119,065
up €119,065 (+105.0%), from €113,345 to €232,410
- Staff costs +€30,758
up €30,758 (+133.1%), from €23,118 to €53,876
- Taxes +€19,697
up €19,697 (+87.2%), from €22,599 to €42,296
- Financial charges +€9,221
up €9,221 (+458.0%), from €2,014 to €11,235
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 | €242,728 | €417,040 | +€174,313 | +71.8% |
| Fixed assets | 21/28 | - | €1,299 | +€1,299 | |
| Tangible fixed assets | 22/27 | - | €1,299 | +€1,299 | |
| Plant, machinery and equipment | 23 | - | €1,299 | +€1,299 | |
| Current assets | 29/58 | €242,728 | €415,742 | +€173,014 | +71.3% |
| Stocks and contracts in progress | 3 | €64,874 | €101,832 | +€36,958 | +57.0% |
| Stocks | 30/36 | €64,874 | €101,832 | +€36,958 | +57.0% |
| Amounts receivable within one year | 40/41 | €118,143 | €10,789 | -€107,354 | -90.9% |
| Trade receivables | 40 | €3,386 | €601 | -€2,784 | -82.2% |
| Other amounts receivable | 41 | €114,758 | €10,188 | -€104,570 | -91.1% |
| Cash at bank and in hand | 54/58 | €59,416 | €288,659 | +€229,243 | +385.8% |
| Deferred charges and accrued income | 490/1 | €295 | €14,462 | +€14,167 | +4806.3% |
| Total equity and liabilities | 10/49 | €242,728 | €417,040 | +€174,313 | +71.8% |
| Equity | 10/15 | €68,570 | €192,862 | +€124,293 | +181.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €65,570 | €189,862 | +€124,293 | +189.6% |
| Distributable reserves | 133 | €65,570 | €189,862 | +€124,293 | +189.6% |
| Amounts payable | 17/49 | €174,158 | €224,178 | +€50,020 | +28.7% |
| Amounts payable within one year | 42/48 | €172,596 | €161,717 | -€10,879 | -6.3% |
| Financial debts | 43 | - | €12,620 | +€12,620 | |
| Other loans | 439 | - | €12,620 | +€12,620 | |
| Trade debts | 44 | €160,815 | €120,166 | -€40,648 | -25.3% |
| Suppliers | 440/4 | €160,815 | €120,166 | -€40,648 | -25.3% |
| Taxes, remuneration and social security | 45 | €10,281 | €27,431 | +€17,149 | +166.8% |
| Taxes | 450/3 | €4,144 | €12,947 | +€8,803 | +212.4% |
| Remuneration and social security | 454/9 | €6,137 | €14,484 | +€8,347 | +136.0% |
| Other amounts payable | 47/48 | €1,500 | €1,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,562 | €62,461 | +€60,899 | +3898.1% |
| Remuneration, social security and pensions | 62 | €23,118 | €53,876 | +€30,758 | +133.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €114 | +€114 | |
| Other operating charges | 640/8 | €180 | €688 | +€508 | +282.1% |
| Gross operating margin | 9900 | €113,345 | €232,410 | +€119,065 | +105.0% |
| Operating profit (loss) | 9901 | €90,047 | €177,732 | +€87,685 | +97.4% |
| Financial income | 75/76B | €135 | €92 | -€44 | -32.2% |
| Recurring financial income | 75 | €135 | €92 | -€44 | -32.2% |
| Financial charges | 65/66B | €2,014 | €11,235 | +€9,221 | +458.0% |
| Recurring financial charges | 65 | €2,014 | €11,235 | +€9,221 | +458.0% |
| Profit (loss) for the period before taxes | 9903 | €88,168 | €166,589 | +€78,420 | +88.9% |
| Income taxes | 67/77 | €22,599 | €42,296 | +€19,697 | +87.2% |
| Profit (loss) for the period | 9904 | €65,570 | €124,293 | +€58,723 | +89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,570 | €124,293 | +€58,723 | +89.6% |
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 29 September 2026 via checked.be.