COMILIOS: 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.
COMILIOS
Largest movements
- Receivables within one year -€2,516
down €2,516 (-2.0%), from €128,239 to €125,724
- Tax, wage and social debts -€17,966
down €17,966 (-58.3%), from €30,810 to €12,844
- Profit (loss) carried forward +€9,625
up €9,625 (+14.2%), from €67,693 to €77,318
- Trade debts +€4,777
up €4,777 (+354.6%), from €1,347 to €6,124
- Current portion of long-term debt +€3,709
new in 2025: €3,709
- Short-term financial debts -€3,584
down €3,584 (-44.6%), from €8,034 to €4,451
- Gross operating margin -€8,535
down €8,535 (-45.4%), from €18,810 to €10,274
- Taxes -€6,990
down €6,990 (-84.8%), from €8,239 to €1,248
- Financial charges +€782
up €782 (+17.0%), from €4,603 to €5,385
- Other operating charges +€400
new in 2025: €400
- Financial income +€214
up €214 (+3.0%), from €7,048 to €7,262
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,919 | €127,542 | -€3,378 | -2.6% |
| Fixed assets | 21/28 | €1,692 | €815 | -€877 | -51.8% |
| Tangible fixed assets | 22/27 | €1,692 | €815 | -€877 | -51.8% |
| Furniture and vehicles | 24 | €1,014 | €319 | -€695 | -68.6% |
| Other tangible fixed assets | 26 | €678 | €497 | -€182 | -26.8% |
| Current assets | 29/58 | €129,227 | €126,726 | -€2,501 | -1.9% |
| Amounts receivable within one year | 40/41 | €128,239 | €125,724 | -€2,516 | -2.0% |
| Other amounts receivable | 41 | €128,239 | €125,724 | -€2,516 | -2.0% |
| Deferred charges and accrued income | 490/1 | €988 | €1,002 | +€15 | +1.5% |
| Total equity and liabilities | 10/49 | €130,919 | €127,542 | -€3,378 | -2.6% |
| Equity | 10/15 | €69,693 | €79,318 | +€9,625 | +13.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,693 | €77,318 | +€9,625 | +14.2% |
| Amounts payable | 17/49 | €61,226 | €48,223 | -€13,003 | -21.2% |
| Amounts payable within one year | 42/48 | €60,863 | €47,853 | -€13,010 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,709 | +€3,709 | |
| Financial debts | 43 | €8,034 | €4,451 | -€3,584 | -44.6% |
| Credit institutions | 430/8 | €8,034 | €4,451 | -€3,584 | -44.6% |
| Trade debts | 44 | €1,347 | €6,124 | +€4,777 | +354.6% |
| Suppliers | 440/4 | €1,347 | €6,124 | +€4,777 | +354.6% |
| Advances received on contracts in progress | 46 | €20,000 | €20,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €30,810 | €12,844 | -€17,966 | -58.3% |
| Taxes | 450/3 | €30,810 | €12,844 | -€17,966 | -58.3% |
| Other amounts payable | 47/48 | €671 | €724 | +€54 | +8.0% |
| Accrued charges and deferred income | 492/3 | €364 | €371 | +€7 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €877 | €877 | = | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €18,810 | €10,274 | -€8,535 | -45.4% |
| Operating profit (loss) | 9901 | €17,932 | €8,997 | -€8,935 | -49.8% |
| Financial income | 75/76B | €7,048 | €7,262 | +€214 | +3.0% |
| Recurring financial income | 75 | €7,048 | €7,262 | +€214 | +3.0% |
| Financial charges | 65/66B | €4,603 | €5,385 | +€782 | +17.0% |
| Recurring financial charges | 65 | €4,603 | €5,385 | +€782 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €20,377 | €10,874 | -€9,503 | -46.6% |
| Income taxes | 67/77 | €8,239 | €1,248 | -€6,990 | -84.8% |
| Profit (loss) for the period | 9904 | €12,138 | €9,625 | -€2,513 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,138 | €9,625 | -€2,513 | -20.7% |
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.