Comil: 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.
Comil
Largest movements
- Cash +€141,655
up €141,655 (+305.9%), from €46,314 to €187,969
mainly Net result for the year (+€253,260) and Receivables within one year (+€25,307)
- Receivables within one year -€25,307
down €25,307 (-20.2%), from €125,428 to €100,121
- Profit (loss) carried forward +€224,986
up €224,986 (+1608191.6%), from €14 to €225,000
- Other debts -€107,637
down €107,637 (-78.4%), from €137,230 to €29,594
- Gross operating margin +€157,112
up €157,112 (+87.9%), from €178,672 to €335,784
- Taxes +€39,959
up €39,959 (+95.9%), from €41,662 to €81,621
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 | €174,443 | €290,839 | +€116,396 | +66.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €174,443 | €290,839 | +€116,396 | +66.7% |
| Amounts receivable within one year | 40/41 | €125,428 | €100,121 | -€25,307 | -20.2% |
| Other amounts receivable | 41 | €125,428 | €100,121 | -€25,307 | -20.2% |
| Cash at bank and in hand | 54/58 | €46,314 | €187,969 | +€141,655 | +305.9% |
| Deferred charges and accrued income | 490/1 | €2,701 | €2,750 | +€48 | +1.8% |
| Total equity and liabilities | 10/49 | €174,443 | €290,839 | +€116,396 | +66.7% |
| Equity | 10/15 | €31,268 | €256,254 | +€224,986 | +719.5% |
| Contributions | 10/11 | €20,563 | €20,563 | = | 0.0% |
| Reserves | 13 | €10,691 | €10,691 | = | 0.0% |
| Distributable reserves | 133 | €10,691 | €10,691 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14 | €225,000 | +€224,986 | +1608191.6% |
| Amounts payable | 17/49 | €143,175 | €34,585 | -€108,590 | -75.8% |
| Amounts payable within one year | 42/48 | €143,175 | €34,585 | -€108,590 | -75.8% |
| Financial debts | 43 | €449 | €744 | +€294 | +65.5% |
| Credit institutions | 430/8 | €449 | €744 | +€294 | +65.5% |
| Trade debts | 44 | €2,117 | €1,280 | -€836 | -39.5% |
| Suppliers | 440/4 | €2,117 | €1,280 | -€836 | -39.5% |
| Taxes, remuneration and social security | 45 | €3,379 | €2,968 | -€411 | -12.2% |
| Taxes | 450/3 | €3,379 | €2,968 | -€411 | -12.2% |
| Other amounts payable | 47/48 | €137,230 | €29,594 | -€107,637 | -78.4% |
| Other operating charges | 640/8 | €1,116 | €1,140 | +€24 | +2.1% |
| Gross operating margin | 9900 | €178,672 | €335,784 | +€157,112 | +87.9% |
| Operating profit (loss) | 9901 | €177,556 | €334,644 | +€157,089 | +88.5% |
| Financial income | 75/76B | €0 | €307 | +€307 | +235800.0% |
| Recurring financial income | 75 | €0 | €307 | +€307 | +235800.0% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +1.9% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €177,487 | €334,881 | +€157,394 | +88.7% |
| Income taxes | 67/77 | €41,662 | €81,621 | +€39,959 | +95.9% |
| Profit (loss) for the period | 9904 | €135,825 | €253,260 | +€117,435 | +86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €135,825 | €253,260 | +€117,435 | +86.5% |
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 9 October 2026 via checked.be.