COMICASA: 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.
COMICASA
Largest movements
- Current investments -€64,000
no longer reported in 2025 (was €64,000)
- Other debts -€43,014
down €43,014 (-3.6%), from €1.2m to €1.1m
- Profit (loss) carried forward -€26,391
down €26,391 (-20.6%), from -€128,095 to -€154,486
- Financial charges -€7,906
down €7,906 (-22.6%), from €34,936 to €27,030
- Gross operating margin +€1,522
up €1,522 (+6.5%), from €23,491 to €25,012
- Financial income -€425
down €425 (-50.7%), from €839 to €413
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 | €1,077,589 | €1,012,190 | -€65,399 | -6.1% |
| Fixed assets | 21/28 | €1,009,952 | €1,000,686 | -€9,266 | -0.9% |
| Tangible fixed assets | 22/27 | €1,009,952 | €1,000,686 | -€9,266 | -0.9% |
| Land and buildings | 22 | €1,009,952 | €1,000,686 | -€9,266 | -0.9% |
| Current assets | 29/58 | €67,637 | €11,504 | -€56,133 | -83.0% |
| Amounts receivable within one year | 40/41 | €252 | €124 | -€128 | -50.7% |
| Other amounts receivable | 41 | €252 | €124 | -€128 | -50.7% |
| Current investments | 50/53 | €64,000 | - | -€64,000 | |
| Cash at bank and in hand | 54/58 | €1,531 | €9,180 | +€7,649 | +499.5% |
| Deferred charges and accrued income | 490/1 | €1,854 | €2,200 | +€346 | +18.7% |
| Total equity and liabilities | 10/49 | €1,077,589 | €1,012,190 | -€65,399 | -6.1% |
| Equity | 10/15 | -€108,095 | -€134,486 | -€26,391 | -24.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,095 | -€154,486 | -€26,391 | -20.6% |
| Amounts payable | 17/49 | €1,185,684 | €1,146,676 | -€39,008 | -3.3% |
| Amounts payable within one year | 42/48 | €1,185,271 | €1,145,833 | -€39,438 | -3.3% |
| Trade debts | 44 | - | €3,575 | +€3,575 | |
| Suppliers | 440/4 | - | €3,575 | +€3,575 | |
| Other amounts payable | 47/48 | €1,185,271 | €1,142,258 | -€43,014 | -3.6% |
| Accrued charges and deferred income | 492/3 | €412 | €843 | +€431 | +104.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,410 | €24,652 | +€242 | +1.0% |
| Other operating charges | 640/8 | €191 | €135 | -€56 | -29.2% |
| Gross operating margin | 9900 | €23,491 | €25,012 | +€1,522 | +6.5% |
| Operating profit (loss) | 9901 | -€1,110 | €225 | +€1,336 | |
| Financial income | 75/76B | €839 | €413 | -€425 | -50.7% |
| Recurring financial income | 75 | €839 | €413 | -€425 | -50.7% |
| Financial charges | 65/66B | €34,936 | €27,030 | -€7,906 | -22.6% |
| Recurring financial charges | 65 | €34,936 | €27,030 | -€7,906 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | -€35,208 | -€26,391 | +€8,817 | +25.0% |
| Profit (loss) for the period | 9904 | -€35,208 | -€26,391 | +€8,817 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,208 | -€26,391 | +€8,817 | +25.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.