COMICEN: 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.
COMICEN
Largest movements
- Tangible fixed assets -€15,992
down €15,992 (-2.0%), from €792,741 to €776,749
of which Leasing and similar rights: -€15,992
- Debts after one year -€101,109
down €101,109 (-20.2%), from €500,483 to €399,374
of which Financial debts: -€51,109
- Other debts +€50,000
up €50,000 (+7957.5%), from €628 to €50,628
- Reserves +€16,708
up €16,708 (+8.9%), from €186,838 to €203,546
- Trade debts +€12,580
up €12,580 (+169.5%), from €7,420 to €20,000
- Gross operating margin +€17,913
up €17,913 (+57.1%), from €31,364 to €49,277
- Taxes +€5,037
up €5,037 (+502.8%), from €1,002 to €6,038
- Financial charges -€916
down €916 (-9.0%), from €10,163 to €9,247
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 | €845,539 | €828,641 | -€16,898 | -2.0% |
| Fixed assets | 21/28 | €817,741 | €801,749 | -€15,992 | -2.0% |
| Tangible fixed assets | 22/27 | €792,741 | €776,749 | -€15,992 | -2.0% |
| Land and buildings | 22 | €575,000 | €575,000 | = | 0.0% |
| Leasing and similar rights | 25 | €217,741 | €201,749 | -€15,992 | -7.3% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €27,798 | €26,892 | -€906 | -3.3% |
| Amounts receivable within one year | 40/41 | €19,055 | €15,676 | -€3,379 | -17.7% |
| Trade receivables | 40 | €18,057 | €15,676 | -€2,381 | -13.2% |
| Other amounts receivable | 41 | €998 | €0 | -€998 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,743 | €11,129 | +€2,386 | +27.3% |
| Deferred charges and accrued income | 490/1 | €0 | €87 | +€87 | |
| Total equity and liabilities | 10/49 | €845,539 | €828,641 | -€16,898 | -2.0% |
| Equity | 10/15 | €283,338 | €300,046 | +€16,708 | +5.9% |
| Contributions | 10/11 | €96,500 | €96,500 | = | 0.0% |
| Reserves | 13 | €186,838 | €203,546 | +€16,708 | +8.9% |
| Distributable reserves | 133 | €186,838 | €203,546 | +€16,708 | +8.9% |
| Amounts payable | 17/49 | €562,201 | €528,595 | -€33,606 | -6.0% |
| Amounts payable after more than one year | 17 | €500,483 | €399,374 | -€101,109 | -20.2% |
| Financial debts | 170/4 | €450,483 | €399,374 | -€51,109 | -11.3% |
| Other amounts payable | 178/9 | €50,000 | €0 | -€50,000 | -100.0% |
| Amounts payable within one year | 42/48 | €61,718 | €129,221 | +€67,503 | +109.4% |
| Current portion of amounts payable after more than one year | 42 | €50,195 | €51,109 | +€914 | +1.8% |
| Trade debts | 44 | €7,420 | €20,000 | +€12,580 | +169.5% |
| Suppliers | 440/4 | €7,420 | €20,000 | +€12,580 | +169.5% |
| Taxes, remuneration and social security | 45 | €3,475 | €7,484 | +€4,009 | +115.4% |
| Taxes | 450/3 | €3,353 | €7,362 | +€4,009 | +119.5% |
| Remuneration and social security | 454/9 | €121 | €121 | = | 0.0% |
| Other amounts payable | 47/48 | €628 | €50,628 | +€50,000 | +7957.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,992 | €15,992 | = | 0.0% |
| Other operating charges | 640/8 | €1,204 | €1,292 | +€88 | +7.3% |
| Gross operating margin | 9900 | €31,364 | €49,277 | +€17,913 | +57.1% |
| Operating profit (loss) | 9901 | €14,168 | €31,993 | +€17,825 | +125.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €10,163 | €9,247 | -€916 | -9.0% |
| Recurring financial charges | 65 | €10,163 | €9,247 | -€916 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €4,007 | €22,746 | +€18,740 | +467.7% |
| Income taxes | 67/77 | €1,002 | €6,038 | +€5,037 | +502.8% |
| Profit (loss) for the period | 9904 | €3,005 | €16,708 | +€13,703 | +456.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,005 | €16,708 | +€13,703 | +456.0% |
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 5 October 2026 via checked.be.