COMILA: 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.
COMILA
Largest movements
- Cash -€83,500
down €83,500 (-57.9%), from €144,139 to €60,638
mainly Receivables within one year (-€77,296) and Tax, wage and social debts (-€42,850)
- Receivables within one year +€77,296
up €77,296 (+1734.7%), from €4,456 to €81,752
of which Other amounts receivable: +€60,075
- Tangible fixed assets -€12,683
down €12,683 (-47.5%), from €26,717 to €14,034
of which Furniture and vehicles: -€12,352
- Tax, wage and social debts -€42,850
down €42,850 (-37.4%), from €114,657 to €71,807
of which Taxes: -€28,277
- Trade debts +€22,421
up €22,421 (+392.6%), from €5,711 to €28,132
- Current portion of long-term debt +€16,312
new in 2025: €16,312
- Profit (loss) carried forward -€13,845
down €13,845 (-21.1%), from €65,726 to €51,880
- Staff costs +€63,340
up €63,340 (+16.1%), from €393,754 to €457,094
- Gross operating margin -€25,847
down €25,847 (-5.3%), from €487,966 to €462,118
- Taxes -€19,490
no longer reported in 2025 (was €19,490)
- Financial charges +€6,850
up €6,850 (+551.0%), from €1,243 to €8,093
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 | €191,961 | €173,131 | -€18,829 | -9.8% |
| Formation expenses | 20 | €908 | €675 | -€233 | -25.7% |
| Fixed assets | 21/28 | €27,080 | €14,397 | -€12,683 | -46.8% |
| Tangible fixed assets | 22/27 | €26,717 | €14,034 | -€12,683 | -47.5% |
| Plant, machinery and equipment | 23 | €695 | €364 | -€331 | -47.6% |
| Furniture and vehicles | 24 | €26,023 | €13,670 | -€12,352 | -47.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €163,972 | €158,059 | -€5,913 | -3.6% |
| Stocks and contracts in progress | 3 | €15,378 | €15,669 | +€291 | +1.9% |
| Stocks | 30/36 | €15,378 | €15,669 | +€291 | +1.9% |
| Amounts receivable within one year | 40/41 | €4,456 | €81,752 | +€77,296 | +1734.7% |
| Trade receivables | 40 | €4,392 | €21,612 | +€17,221 | +392.1% |
| Other amounts receivable | 41 | €64 | €60,139 | +€60,075 | +93604.3% |
| Cash at bank and in hand | 54/58 | €144,139 | €60,638 | -€83,500 | -57.9% |
| Total equity and liabilities | 10/49 | €191,961 | €173,131 | -€18,829 | -9.8% |
| Equity | 10/15 | €70,726 | €56,880 | -€13,845 | -19.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,726 | €51,880 | -€13,845 | -21.1% |
| Amounts payable | 17/49 | €121,235 | €116,251 | -€4,984 | -4.1% |
| Amounts payable within one year | 42/48 | €121,235 | €116,251 | -€4,984 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | - | €16,312 | +€16,312 | |
| Trade debts | 44 | €5,711 | €28,132 | +€22,421 | +392.6% |
| Suppliers | 440/4 | €5,711 | €28,132 | +€22,421 | +392.6% |
| Taxes, remuneration and social security | 45 | €114,657 | €71,807 | -€42,850 | -37.4% |
| Taxes | 450/3 | €59,670 | €31,393 | -€28,277 | -47.4% |
| Remuneration and social security | 454/9 | €54,987 | €40,414 | -€14,573 | -26.5% |
| Other amounts payable | 47/48 | €868 | - | -€868 | |
| Remuneration, social security and pensions | 62 | €393,754 | €457,094 | +€63,340 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,251 | €7,562 | +€3,312 | +77.9% |
| Other operating charges | 640/8 | €1,003 | €3,423 | +€2,420 | +241.3% |
| Gross operating margin | 9900 | €487,966 | €462,118 | -€25,847 | -5.3% |
| Operating profit (loss) | 9901 | €88,959 | -€5,961 | -€94,920 | |
| Financial income | 75/76B | €1 | €209 | +€208 | +31497.0% |
| Recurring financial income | 75 | €1 | €209 | +€208 | +31497.0% |
| Financial charges | 65/66B | €1,243 | €8,093 | +€6,850 | +551.0% |
| Recurring financial charges | 65 | €1,243 | €8,093 | +€6,850 | +551.0% |
| Profit (loss) for the period before taxes | 9903 | €87,716 | -€13,845 | -€101,561 | |
| Income taxes | 67/77 | €19,490 | - | -€19,490 | |
| Profit (loss) for the period | 9904 | €68,226 | -€13,845 | -€82,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €68,226 | -€13,845 | -€82,071 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.