Comic Sense: 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.
Comic Sense
Largest movements
- Receivables within one year +€51,279
up €51,279 (+112.5%), from €45,570 to €96,848
of which Other amounts receivable: +€33,455
- Cash -€30,051
down €30,051 (-73.6%), from €40,814 to €10,763
mainly Receivables within one year (-€51,279) and Current portion of long-term debt (-€5,620)
- Receivables after one year -€12,000
down €12,000 (-66.7%), from €18,000 to €6,000
- Tangible fixed assets -€3,463
down €3,463 (-15.6%), from €22,244 to €18,780
of which Land and buildings: -€3,020
- Other debts +€9,147
up €9,147 (+18.0%), from €50,798 to €59,945
- Current portion of long-term debt -€5,620
down €5,620 (-100.0%), from €5,620 to €0
- Tax, wage and social debts -€3,484
down €3,484 (-32.7%), from €10,658 to €7,175
- Trade debts +€3,172
up €3,172 (+17.4%), from €18,207 to €21,378
- Reserves +€2,510
up €2,510 (+3.4%), from €74,308 to €76,818
- Gross operating margin -€12,773
down €12,773 (-64.2%), from €19,905 to €7,133
- Financial income +€1,670
up €1,670 (+458.2%), from €365 to €2,035
- Taxes -€1,566
down €1,566 (-43.5%), from €3,597 to €2,031
- Depreciation -€744
down €744 (-17.7%), from €4,208 to €3,463
- Financial charges -€355
down €355 (-43.7%), from €814 to €458
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 | €178,190 | €183,915 | +€5,725 | +3.2% |
| Fixed assets | 21/28 | €72,244 | €68,780 | -€3,463 | -4.8% |
| Tangible fixed assets | 22/27 | €22,244 | €18,780 | -€3,463 | -15.6% |
| Land and buildings | 22 | €21,801 | €18,780 | -€3,020 | -13.9% |
| Other tangible fixed assets | 26 | €443 | €0 | -€443 | -100.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €105,946 | €115,135 | +€9,189 | +8.7% |
| Amounts receivable after more than one year | 29 | €18,000 | €6,000 | -€12,000 | -66.7% |
| Other amounts receivable | 291 | €18,000 | €6,000 | -€12,000 | -66.7% |
| Amounts receivable within one year | 40/41 | €45,570 | €96,848 | +€51,279 | +112.5% |
| Trade receivables | 40 | €33,504 | €51,328 | +€17,823 | +53.2% |
| Other amounts receivable | 41 | €12,065 | €45,521 | +€33,455 | +277.3% |
| Cash at bank and in hand | 54/58 | €40,814 | €10,763 | -€30,051 | -73.6% |
| Deferred charges and accrued income | 490/1 | €1,562 | €1,523 | -€39 | -2.5% |
| Total equity and liabilities | 10/49 | €178,190 | €183,915 | +€5,725 | +3.2% |
| Equity | 10/15 | €92,908 | €95,418 | +€2,510 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,308 | €76,818 | +€2,510 | +3.4% |
| Distributable reserves | 133 | €74,308 | €76,818 | +€2,510 | +3.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €85,282 | €88,498 | +€3,216 | +3.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €85,282 | €88,498 | +€3,216 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €5,620 | €0 | -€5,620 | -100.0% |
| Trade debts | 44 | €18,207 | €21,378 | +€3,172 | +17.4% |
| Suppliers | 440/4 | €18,207 | €21,378 | +€3,172 | +17.4% |
| Taxes, remuneration and social security | 45 | €10,658 | €7,175 | -€3,484 | -32.7% |
| Taxes | 450/3 | €10,658 | €7,175 | -€3,484 | -32.7% |
| Other amounts payable | 47/48 | €50,798 | €59,945 | +€9,147 | +18.0% |
| Non-recurring operating income | 76A | €9,917 | €0 | -€9,917 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,208 | €3,463 | -€744 | -17.7% |
| Other operating charges | 640/8 | €702 | €705 | +€3 | +0.5% |
| Gross operating margin | 9900 | €19,905 | €7,133 | -€12,773 | -64.2% |
| Operating profit (loss) | 9901 | €14,996 | €2,964 | -€12,032 | -80.2% |
| Financial income | 75/76B | €365 | €2,035 | +€1,670 | +458.2% |
| Recurring financial income | 75 | €365 | €2,035 | +€1,670 | +458.2% |
| Financial charges | 65/66B | €814 | €458 | -€355 | -43.7% |
| Recurring financial charges | 65 | €814 | €458 | -€355 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €14,547 | €4,541 | -€10,006 | -68.8% |
| Income taxes | 67/77 | €3,597 | €2,031 | -€1,566 | -43.5% |
| Profit (loss) for the period | 9904 | €10,949 | €2,510 | -€8,440 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,949 | €2,510 | -€8,440 | -77.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.