COMICSTATE: 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.
What changed
COMICSTATE
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9,438
2024 · €58,492-€49,054
Equity
€90,593
2024 · €81,155+€9,438
Cash
€6,827
2024 · €5,255+€1,572
Balance sheet total
€1.8m
2024 · €1.8m-€22,884
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€70,824
down €70,824 (-4.8%), from €1.5m to €1.4m
of which Financial debts: -€70,824
- Other debts +€28,964
up €28,964 (+103.1%), from €28,082 to €57,046
Income statement
- Gross operating margin -€58,704
down €58,704 (-37.6%), from €156,010 to €97,306
- Taxes -€12,781
down €12,781 (-76.6%), from €16,693 to €3,912
- Staff costs +€5,047
up €5,047 (+10.7%), from €47,277 to €52,324
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.
Result 2024
€58,492
Gross operating margin
-€58,704
Staff costs
-€5,047
Other operating charges
-€144
Financial income
+€911
Financial charges
+€1,149
Taxes
+€12,781
Result 2025
€9,438
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.
From operations
+€71,426
Investment
€0
Financing
-€69,855
Cash 2024
€5,255
From operations (derived)
+€71,426
Net result for the year
+€9,438
Depreciation
+€13,807
Receivables within one year
+€10,158
Deferred charges and accrued income
+€491
Trade debts
+€3,691
Tax, wage and social debts
+€5,105
Other debts
+€28,964
Accrued charges and deferred income
-€228
Financing
-€69,855
Debts after one year
-€70,824
Current portion of long-term debt
+€969
Cash 2025
€6,827
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,810,337 | €1,787,453 | -€22,884 | -1.3% |
| Fixed assets | 21/28 | €888,089 | €874,282 | -€13,807 | -1.6% |
| Tangible fixed assets | 22/27 | €598,090 | €584,283 | -€13,807 | -2.3% |
| Land and buildings | 22 | €598,090 | €584,283 | -€13,807 | -2.3% |
| Financial fixed assets | 28 | €290,000 | €290,000 | = | 0.0% |
| Current assets | 29/58 | €922,248 | €913,171 | -€9,077 | -1.0% |
| Amounts receivable after more than one year | 29 | €305,000 | €305,000 | = | 0.0% |
| Other amounts receivable | 291 | €305,000 | €305,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €610,373 | €600,215 | -€10,158 | -1.7% |
| Trade receivables | 40 | €3,608 | €6,800 | +€3,192 | +88.5% |
| Other amounts receivable | 41 | €606,765 | €593,415 | -€13,350 | -2.2% |
| Cash at bank and in hand | 54/58 | €5,255 | €6,827 | +€1,572 | +29.9% |
| Deferred charges and accrued income | 490/1 | €1,619 | €1,129 | -€491 | -30.3% |
| Total equity and liabilities | 10/49 | €1,810,337 | €1,787,453 | -€22,884 | -1.3% |
| Equity | 10/15 | €81,155 | €90,593 | +€9,438 | +11.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €73,655 | €83,093 | +€9,438 | +12.8% |
| Distributable reserves | 133 | €73,655 | €83,093 | +€9,438 | +12.8% |
| Amounts payable | 17/49 | €1,729,182 | €1,696,860 | -€32,322 | -1.9% |
| Amounts payable after more than one year | 17 | €1,466,186 | €1,395,362 | -€70,824 | -4.8% |
| Financial debts | 170/4 | €522,459 | €451,635 | -€70,824 | -13.6% |
| Other amounts payable | 178/9 | €943,727 | €943,727 | = | 0.0% |
| Amounts payable within one year | 42/48 | €254,032 | €292,762 | +€38,730 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €69,855 | €70,824 | +€969 | +1.4% |
| Trade debts | 44 | €130,247 | €133,938 | +€3,691 | +2.8% |
| Suppliers | 440/4 | €130,247 | €133,938 | +€3,691 | +2.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €25,849 | €30,954 | +€5,105 | +19.8% |
| Taxes | 450/3 | €16,987 | €21,091 | +€4,104 | +24.2% |
| Remuneration and social security | 454/9 | €8,862 | €9,863 | +€1,001 | +11.3% |
| Other amounts payable | 47/48 | €28,082 | €57,046 | +€28,964 | +103.1% |
| Accrued charges and deferred income | 492/3 | €8,964 | €8,736 | -€228 | -2.5% |
| Remuneration, social security and pensions | 62 | €47,277 | €52,324 | +€5,047 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,807 | €13,807 | = | 0.0% |
| Other operating charges | 640/8 | €4,947 | €5,090 | +€144 | +2.9% |
| Gross operating margin | 9900 | €156,010 | €97,306 | -€58,704 | -37.6% |
| Operating profit (loss) | 9901 | €89,980 | €26,086 | -€63,894 | -71.0% |
| Financial income | 75/76B | €4,465 | €5,376 | +€911 | +20.4% |
| Recurring financial income | 75 | €4,465 | €5,376 | +€911 | +20.4% |
| Financial charges | 65/66B | €19,261 | €18,111 | -€1,149 | -6.0% |
| Recurring financial charges | 65 | €19,261 | €18,111 | -€1,149 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €75,184 | €13,350 | -€61,834 | -82.2% |
| Income taxes | 67/77 | €16,693 | €3,912 | -€12,781 | -76.6% |
| Profit (loss) for the period | 9904 | €58,492 | €9,438 | -€49,054 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,492 | €9,438 | -€49,054 | -83.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.