COMI: 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.
COMI
Largest movements
- Cash +€33,675
up €33,675 (+8,828%), from €381 to €34,056
mainly Accrued charges and deferred income (+€20,000) and Receivables within one year (+€10,600)
- Receivables within one year -€10,600
down €10,600 (-26.9%), from €39,390 to €28,790
of which Other amounts receivable: -€10,600
- Tangible fixed assets -€8,242
down €8,242 (-24.1%), from €34,238 to €25,996
of which Furniture and vehicles: -€6,724
- Accrued charges and deferred income +€20,000
new in 2025: €20,000
- Trade debts -€4,764
down €4,764 (-72.7%), from €6,552 to €1,787
- Other debts +€3,065
up €3,065 (+17.1%), from €17,882 to €20,948
- Profit (loss) carried forward -€2,761
down €2,761 (-88.2%), from €3,129 to €368
- Staff costs +€8,051
up €8,051 (+758%), from €1,062 to €9,112
- Depreciation +€4,552
up €4,552 (+123%), from €3,690 to €8,242
- Gross operating margin +€4,030
up €4,030 (+34.3%), from €11,745 to €15,775
- Other operating charges -€518
down €518 (-63.3%), from €818 to €300
- Taxes -€496
down €496 (-81.1%), from €611 to €116
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 | €81,538 | €96,632 | +€15,094 | +18.5% |
| Fixed assets | 21/28 | €35,123 | €26,881 | -€8,242 | -23.5% |
| Tangible fixed assets | 22/27 | €34,238 | €25,996 | -€8,242 | -24.1% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €4,415 | €2,896 | -€1,518 | -34.4% |
| Furniture and vehicles | 24 | €29,823 | €23,099 | -€6,724 | -22.5% |
| Financial fixed assets | 28 | €885 | €885 | = | 0.0% |
| Current assets | 29/58 | €46,415 | €69,751 | +€23,336 | +50.3% |
| Stocks and contracts in progress | 3 | €4,818 | €5,086 | +€269 | +5.6% |
| Stocks | 30/36 | €4,818 | €5,086 | +€269 | +5.6% |
| Amounts receivable within one year | 40/41 | €39,390 | €28,790 | -€10,600 | -26.9% |
| Trade receivables | 40 | €22,860 | €22,860 | = | 0.0% |
| Other amounts receivable | 41 | €16,530 | €5,930 | -€10,600 | -64.1% |
| Cash at bank and in hand | 54/58 | €381 | €34,056 | +€33,675 | +8,828% |
| Deferred charges and accrued income | 490/1 | €1,826 | €1,819 | -€7 | -0.4% |
| Total equity and liabilities | 10/49 | €81,538 | €96,632 | +€15,094 | +18.5% |
| Equity | 10/15 | €54,825 | €52,064 | -€2,761 | -5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,495 | €45,495 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €43,636 | €43,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,129 | €368 | -€2,761 | -88.2% |
| Amounts payable | 17/49 | €26,713 | €44,568 | +€17,855 | +66.8% |
| Amounts payable within one year | 42/48 | €26,713 | €24,568 | -€2,145 | -8.0% |
| Trade debts | 44 | €6,552 | €1,787 | -€4,764 | -72.7% |
| Suppliers | 440/4 | €6,552 | €1,787 | -€4,764 | -72.7% |
| Taxes, remuneration and social security | 45 | €2,279 | €1,833 | -€446 | -19.6% |
| Taxes | 450/3 | €1,934 | €404 | -€1,530 | -79.1% |
| Remuneration and social security | 454/9 | €345 | €1,429 | +€1,084 | +315% |
| Other amounts payable | 47/48 | €17,882 | €20,948 | +€3,065 | +17.1% |
| Accrued charges and deferred income | 492/3 | - | €20,000 | +€20,000 | |
| Non-recurring operating income | 76A | - | €550 | +€550 | |
| Remuneration, social security and pensions | 62 | €1,062 | €9,112 | +€8,051 | +758% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,690 | €8,242 | +€4,552 | +123% |
| Other operating charges | 640/8 | €818 | €300 | -€518 | -63.3% |
| Gross operating margin | 9900 | €11,745 | €15,775 | +€4,030 | +34.3% |
| Operating profit (loss) | 9901 | €6,176 | -€1,879 | -€8,055 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +217% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +217% |
| Financial charges | 65/66B | €525 | €769 | +€244 | +46.5% |
| Recurring financial charges | 65 | €525 | €769 | +€244 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €5,652 | -€2,645 | -€8,297 | |
| Income taxes | 67/77 | €611 | €116 | -€496 | -81.1% |
| Profit (loss) for the period | 9904 | €5,041 | -€2,761 | -€7,802 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,041 | -€2,761 | -€7,802 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.