COMIGRA: 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.
COMIGRA
Largest movements
- Cash +€25,979
up €25,979 (+16.7%), from €155,799 to €181,778
mainly Net result for the year (+€26,709) and Receivables within one year (+€6,719)
- Receivables within one year -€6,719
down €6,719 (-37.1%), from €18,096 to €11,378
of which Trade receivables: -€7,451
- Reserves +€26,700
up €26,700 (+39.2%), from €68,142 to €94,842
- Provisions -€6,000
no longer reported in 2025 (was €6,000)
- Other debts -€3,100
no longer reported in 2025 (was €3,100)
- Gross operating margin -€1,506
down €1,506 (-3.7%), from €41,095 to €39,589
- Financial income -€1,333
down €1,333 (-75.4%), from €1,767 to €434
- Taxes -€902
down €902 (-6.7%), from €13,365 to €12,463
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 | €173,895 | €193,155 | +€19,260 | +11.1% |
| Current assets | 29/58 | €173,895 | €193,155 | +€19,260 | +11.1% |
| Amounts receivable within one year | 40/41 | €18,096 | €11,378 | -€6,719 | -37.1% |
| Trade receivables | 40 | €18,096 | €10,645 | -€7,451 | -41.2% |
| Other amounts receivable | 41 | - | €733 | +€733 | |
| Cash at bank and in hand | 54/58 | €155,799 | €181,778 | +€25,979 | +16.7% |
| Total equity and liabilities | 10/49 | €173,895 | €193,155 | +€19,260 | +11.1% |
| Equity | 10/15 | €157,635 | €184,344 | +€26,709 | +16.9% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €68,142 | €94,842 | +€26,700 | +39.2% |
| Distributable reserves | 133 | €68,142 | €94,842 | +€26,700 | +39.2% |
| Profit (loss) carried forward | 14 | €70,901 | €70,910 | +€9 | 0.0% |
| Provisions and deferred taxes | 16 | €6,000 | - | -€6,000 | |
| Provisions for liabilities and charges | 160/5 | €6,000 | - | -€6,000 | |
| Other liabilities and charges | 164/5 | €6,000 | - | -€6,000 | |
| Amounts payable | 17/49 | €10,260 | €8,811 | -€1,449 | -14.1% |
| Amounts payable within one year | 42/48 | €10,260 | €8,811 | -€1,449 | -14.1% |
| Taxes, remuneration and social security | 45 | €7,160 | €8,811 | +€1,651 | +23.1% |
| Taxes | 450/3 | €7,160 | €8,811 | +€1,651 | +23.1% |
| Other amounts payable | 47/48 | €3,100 | - | -€3,100 | |
| Other operating charges | 640/8 | €789 | €810 | +€21 | +2.6% |
| Gross operating margin | 9900 | €41,095 | €39,589 | -€1,506 | -3.7% |
| Operating profit (loss) | 9901 | €40,306 | €38,779 | -€1,527 | -3.8% |
| Financial income | 75/76B | €1,767 | €434 | -€1,333 | -75.4% |
| Recurring financial income | 75 | €1,767 | €434 | -€1,333 | -75.4% |
| Financial charges | 65/66B | €53 | €41 | -€12 | -21.9% |
| Recurring financial charges | 65 | €53 | €41 | -€12 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €42,020 | €39,172 | -€2,848 | -6.8% |
| Income taxes | 67/77 | €13,365 | €12,463 | -€902 | -6.7% |
| Profit (loss) for the period | 9904 | €28,655 | €26,709 | -€1,946 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,655 | €26,709 | -€1,946 | -6.8% |
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 7 October 2026 via checked.be.