Comice: what changed
Comice
Largest movements
- Tangible fixed assets +€24,062
up €24,062 (+46.4%), from €51,822 to €75,884
of which Furniture and vehicles: +€13,497
- Receivables within one year +€9,442
up €9,442 (+11.3%), from €83,344 to €92,786
of which Other amounts receivable: +€8,471
- Cash -€4,836
down €4,836 (-9.9%), from €48,706 to €43,870
mainly Contributions, distributions and other (-€90,000) and Investment in fixed assets (net) (-€33,944)
- Reserves +€22,276
up €22,276 (+17.3%), from €128,696 to €150,972
of which Distributable reserves: +€22,276
- Tax, wage and social debts +€7,276
up €7,276 (+28.7%), from €25,393 to €32,669
- Trade debts -€2,923
down €2,923 (-28.3%), from €10,335 to €7,412
- Gross operating margin +€38,571
up €38,571 (+31.2%), from €123,445 to €162,016
- Taxes +€9,456
up €9,456 (+32.9%), from €28,717 to €38,173
- Financial charges -€2,914
down €2,914 (-90.6%), from €3,218 to €303
- Depreciation +€2,765
up €2,765 (+38.9%), from €7,116 to €9,882
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,965 | €213,718 | +€27,753 | +14.9% |
| Fixed assets | 21/28 | €51,822 | €75,884 | +€24,062 | +46.4% |
| Tangible fixed assets | 22/27 | €51,822 | €75,884 | +€24,062 | +46.4% |
| Land and buildings | 22 | €20,860 | €19,801 | -€1,059 | -5.1% |
| Plant, machinery and equipment | 23 | €929 | €162 | -€768 | -82.6% |
| Furniture and vehicles | 24 | €437 | €13,934 | +€13,497 | +3,088% |
| Other tangible fixed assets | 26 | €29,595 | €41,988 | +€12,393 | +41.9% |
| Current assets | 29/58 | €134,143 | €137,833 | +€3,691 | +2.8% |
| Amounts receivable within one year | 40/41 | €83,344 | €92,786 | +€9,442 | +11.3% |
| Trade receivables | 40 | €35,446 | €36,416 | +€971 | +2.7% |
| Other amounts receivable | 41 | €47,898 | €56,370 | +€8,471 | +17.7% |
| Cash at bank and in hand | 54/58 | €48,706 | €43,870 | -€4,836 | -9.9% |
| Deferred charges and accrued income | 490/1 | €2,093 | €1,178 | -€915 | -43.7% |
| Total equity and liabilities | 10/49 | €185,965 | €213,718 | +€27,753 | +14.9% |
| Equity | 10/15 | €147,296 | €169,572 | +€22,276 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,696 | €150,972 | +€22,276 | +17.3% |
| Tax-exempt reserves | 132 | €9,900 | €9,900 | = | 0.0% |
| Distributable reserves | 133 | €118,796 | €141,072 | +€22,276 | +18.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,668 | €44,145 | +€5,477 | +14.2% |
| Amounts payable within one year | 42/48 | €35,728 | €40,081 | +€4,353 | +12.2% |
| Trade debts | 44 | €10,335 | €7,412 | -€2,923 | -28.3% |
| Suppliers | 440/4 | €10,335 | €7,412 | -€2,923 | -28.3% |
| Taxes, remuneration and social security | 45 | €25,393 | €32,669 | +€7,276 | +28.7% |
| Taxes | 450/3 | €25,393 | €32,669 | +€7,276 | +28.7% |
| Accrued charges and deferred income | 492/3 | €2,940 | €4,064 | +€1,124 | +38.2% |
| Non-recurring operating income | 76A | - | €2,400 | +€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,116 | €9,882 | +€2,765 | +38.9% |
| Other operating charges | 640/8 | €1,147 | €1,454 | +€307 | +26.8% |
| Non-recurring operating charges | 66A | €663 | €0 | -€663 | -100% |
| Gross operating margin | 9900 | €123,445 | €162,016 | +€38,571 | +31.2% |
| Operating profit (loss) | 9901 | €114,519 | €150,680 | +€36,161 | +31.6% |
| Financial income | 75/76B | €23 | €72 | +€49 | +212% |
| Recurring financial income | 75 | €23 | €72 | +€49 | +212% |
| Financial charges | 65/66B | €3,218 | €303 | -€2,914 | -90.6% |
| Recurring financial charges | 65 | €3,218 | €303 | -€2,914 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | €111,324 | €150,449 | +€39,125 | +35.1% |
| Income taxes | 67/77 | €28,717 | €38,173 | +€9,456 | +32.9% |
| Profit (loss) for the period | 9904 | €82,607 | €112,276 | +€29,669 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,607 | €112,276 | +€29,669 | +35.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.