ComID: 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.
ComID
Largest movements
- Deferred charges and accrued income +€7,974
up €7,974 (+1171.3%), from €681 to €8,654
- Cash -€5,139
down €5,139 (-17.3%), from €29,681 to €24,542
mainly Net result for the year (-€8,141) and Deferred charges and accrued income (-€7,974)
- Tangible fixed assets -€2,577
down €2,577 (-83.9%), from €3,071 to €493
of which Other tangible fixed assets: -€2,137
- Profit (loss) carried forward -€8,141
down €8,141 (-9.6%), from €85,045 to €76,904
- Trade debts +€8,039
up €8,039 (+83.7%), from €9,607 to €17,646
- Gross operating margin -€120,246
down €120,246, from €118,469 to -€1,777
- Taxes -€21,904
down €21,904 (-95.0%), from €23,067 to €1,163
- Depreciation -€3,335
down €3,335 (-56.4%), from €5,912 to €2,577
- Staff costs -€2,400
no longer reported in 2025 (was €2,400)
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 | €99,130 | €100,189 | +€1,060 | +1.1% |
| Fixed assets | 21/28 | €18,126 | €15,548 | -€2,577 | -14.2% |
| Tangible fixed assets | 22/27 | €3,071 | €493 | -€2,577 | -83.9% |
| Furniture and vehicles | 24 | €934 | €493 | -€441 | -47.2% |
| Other tangible fixed assets | 26 | €2,137 | €0 | -€2,137 | -100.0% |
| Financial fixed assets | 28 | €15,055 | €15,055 | = | 0.0% |
| Current assets | 29/58 | €81,004 | €84,641 | +€3,637 | +4.5% |
| Amounts receivable within one year | 40/41 | €50,642 | €51,444 | +€802 | +1.6% |
| Trade receivables | 40 | €26,523 | €21,806 | -€4,717 | -17.8% |
| Other amounts receivable | 41 | €24,120 | €29,639 | +€5,519 | +22.9% |
| Cash at bank and in hand | 54/58 | €29,681 | €24,542 | -€5,139 | -17.3% |
| Deferred charges and accrued income | 490/1 | €681 | €8,654 | +€7,974 | +1171.3% |
| Total equity and liabilities | 10/49 | €99,130 | €100,189 | +€1,060 | +1.1% |
| Equity | 10/15 | €88,195 | €80,054 | -€8,141 | -9.2% |
| Contributions | 10/11 | €3,150 | €3,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,045 | €76,904 | -€8,141 | -9.6% |
| Amounts payable | 17/49 | €10,935 | €20,136 | +€9,201 | +84.1% |
| Amounts payable within one year | 42/48 | €10,619 | €19,616 | +€8,997 | +84.7% |
| Trade debts | 44 | €9,607 | €17,646 | +€8,039 | +83.7% |
| Suppliers | 440/4 | €9,607 | €17,646 | +€8,039 | +83.7% |
| Taxes, remuneration and social security | 45 | €1,012 | €1,970 | +€957 | +94.6% |
| Taxes | 450/3 | €1,012 | €1,970 | +€957 | +94.6% |
| Accrued charges and deferred income | 492/3 | €316 | €520 | +€204 | +64.5% |
| Remuneration, social security and pensions | 62 | €2,400 | - | -€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,912 | €2,577 | -€3,335 | -56.4% |
| Other operating charges | 640/8 | €772 | €1,503 | +€731 | +94.7% |
| Gross operating margin | 9900 | €118,469 | -€1,777 | -€120,246 | |
| Operating profit (loss) | 9901 | €109,385 | -€5,857 | -€115,243 | |
| Financial income | 75/76B | €1,134 | €1,233 | +€99 | +8.7% |
| Recurring financial income | 75 | €1,134 | €1,233 | +€99 | +8.7% |
| Financial charges | 65/66B | €2,408 | €2,353 | -€54 | -2.3% |
| Recurring financial charges | 65 | €2,408 | €2,353 | -€54 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €108,112 | -€6,978 | -€115,089 | |
| Income taxes | 67/77 | €23,067 | €1,163 | -€21,904 | -95.0% |
| Profit (loss) for the period | 9904 | €85,045 | -€8,141 | -€93,186 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,045 | -€8,141 | -€93,186 |
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 12 October 2026 via checked.be.