COMI CONSULTING: 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.
COMI CONSULTING
Largest movements
- Cash -€25,125
down €25,125 (-80.2%), from €31,320 to €6,195
mainly Contributions, distributions and other (-€31,369) and Receivables within one year (-€20,209)
- Receivables within one year +€20,209
up €20,209 (+102.6%), from €19,702 to €39,910
of which Trade receivables: +€19,872
- Tangible fixed assets -€1,758
down €1,758 (-11.2%), from €15,657 to €13,899
of which Plant, machinery and equipment: -€1,362
- Profit (loss) carried forward -€26,627
no longer reported in 2025 (was €26,627)
- Other debts +€12,934
up €12,934 (+89.2%), from €14,497 to €27,430
- Tax, wage and social debts +€7,202
up €7,202 (+58.6%), from €12,281 to €19,483
- Gross operating margin -€25,946
down €25,946 (-60.9%), from €42,604 to €16,658
- Taxes -€5,570
down €5,570 (-65.5%), from €8,501 to €2,931
- Other operating charges +€823
up €823 (+2333.2%), from €35 to €858
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 | €76,803 | €70,129 | -€6,674 | -8.7% |
| Fixed assets | 21/28 | €25,782 | €24,024 | -€1,758 | -6.8% |
| Tangible fixed assets | 22/27 | €15,657 | €13,899 | -€1,758 | -11.2% |
| Land and buildings | 22 | €3,200 | €2,400 | -€800 | -25.0% |
| Plant, machinery and equipment | 23 | €10,948 | €9,586 | -€1,362 | -12.4% |
| Furniture and vehicles | 24 | €1,508 | €1,913 | +€405 | +26.8% |
| Financial fixed assets | 28 | €10,125 | €10,125 | = | 0.0% |
| Current assets | 29/58 | €51,022 | €46,105 | -€4,917 | -9.6% |
| Amounts receivable within one year | 40/41 | €19,702 | €39,910 | +€20,209 | +102.6% |
| Trade receivables | 40 | €18,671 | €38,543 | +€19,872 | +106.4% |
| Other amounts receivable | 41 | €1,031 | €1,367 | +€336 | +32.6% |
| Cash at bank and in hand | 54/58 | €31,320 | €6,195 | -€25,125 | -80.2% |
| Total equity and liabilities | 10/49 | €76,803 | €70,129 | -€6,674 | -8.7% |
| Equity | 10/15 | €47,087 | €20,460 | -€26,627 | -56.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,627 | - | -€26,627 | |
| Amounts payable | 17/49 | €29,716 | €49,669 | +€19,953 | +67.1% |
| Amounts payable within one year | 42/48 | €29,716 | €49,669 | +€19,953 | +67.1% |
| Trade debts | 44 | €2,938 | €2,756 | -€182 | -6.2% |
| Suppliers | 440/4 | €2,938 | €2,756 | -€182 | -6.2% |
| Taxes, remuneration and social security | 45 | €12,281 | €19,483 | +€7,202 | +58.6% |
| Taxes | 450/3 | €12,281 | €19,483 | +€7,202 | +58.6% |
| Other amounts payable | 47/48 | €14,497 | €27,430 | +€12,934 | +89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,559 | €2,872 | +€313 | +12.2% |
| Other operating charges | 640/8 | €35 | €858 | +€823 | +2333.2% |
| Gross operating margin | 9900 | €42,604 | €16,658 | -€25,946 | -60.9% |
| Operating profit (loss) | 9901 | €40,009 | €12,927 | -€27,082 | -67.7% |
| Financial charges | 65/66B | €4,881 | €5,254 | +€374 | +7.7% |
| Recurring financial charges | 65 | €4,881 | €5,254 | +€374 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €35,129 | €7,673 | -€27,456 | -78.2% |
| Income taxes | 67/77 | €8,501 | €2,931 | -€5,570 | -65.5% |
| Profit (loss) for the period | 9904 | €26,627 | €4,741 | -€21,886 | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,627 | €4,741 | -€21,886 | -82.2% |
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 4 October 2026 via checked.be.