COMIMAS: 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.
COMIMAS
Largest movements
- Receivables within one year -€18,504
down €18,504 (-11.8%), from €156,417 to €137,913
of which Other amounts receivable: -€11,924
- Cash -€5,212
down €5,212 (-88.7%), from €5,876 to €664
mainly Net result for the year (-€51,252) and Accrued charges and deferred income (-€6,215)
- Profit (loss) carried forward -€51,252
down €51,252 (-2.6%), from -€2.0m to -€2.1m
- Current portion of long-term debt +€25,500
up €25,500 (+3.4%), from €742,500 to €768,000
- Trade debts +€6,799
up €6,799 (+607.0%), from €1,120 to €7,920
- Accrued charges and deferred income -€6,215
down €6,215 (-4.2%), from €148,081 to €141,865
- Gross operating margin +€16,875
up €16,875 (+30.7%), from -€54,911 to -€38,036
- Depreciation -€959
down €959 (-24.4%), from €3,938 to €2,979
- Other operating charges -€772
down €772 (-28.8%), from €2,676 to €1,905
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 | €167,302 | €142,446 | -€24,855 | -14.9% |
| Fixed assets | 21/28 | €5,009 | €3,824 | -€1,185 | -23.7% |
| Intangible fixed assets | 21 | €597 | €190 | -€408 | -68.3% |
| Tangible fixed assets | 22/27 | €4,412 | €3,634 | -€777 | -17.6% |
| Furniture and vehicles | 24 | €4,412 | €3,634 | -€777 | -17.6% |
| Current assets | 29/58 | €162,293 | €138,622 | -€23,670 | -14.6% |
| Amounts receivable within one year | 40/41 | €156,417 | €137,913 | -€18,504 | -11.8% |
| Trade receivables | 40 | €6,579 | - | -€6,579 | |
| Other amounts receivable | 41 | €149,837 | €137,913 | -€11,924 | -8.0% |
| Current investments | 50/53 | - | €46 | +€46 | |
| Cash at bank and in hand | 54/58 | €5,876 | €664 | -€5,212 | -88.7% |
| Total equity and liabilities | 10/49 | €167,302 | €142,446 | -€24,855 | -14.9% |
| Equity | 10/15 | -€1,468,201 | -€1,519,453 | -€51,252 | -3.5% |
| Contributions | 10/11 | €396,630 | €396,630 | = | 0.0% |
| Capital | 10 | €396,630 | €396,630 | = | 0.0% |
| Issued capital | 100 | €396,630 | €396,630 | = | 0.0% |
| Reserves | 13 | €144,797 | €144,797 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €142,938 | €142,938 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,009,628 | -€2,060,880 | -€51,252 | -2.6% |
| Amounts payable | 17/49 | €1,635,503 | €1,661,900 | +€26,397 | +1.6% |
| Amounts payable within one year | 42/48 | €1,487,422 | €1,520,035 | +€32,612 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €742,500 | €768,000 | +€25,500 | +3.4% |
| Trade debts | 44 | €1,120 | €7,920 | +€6,799 | +607.0% |
| Suppliers | 440/4 | €1,120 | €7,920 | +€6,799 | +607.0% |
| Taxes, remuneration and social security | 45 | - | €255 | +€255 | |
| Taxes | 450/3 | - | €255 | +€255 | |
| Other amounts payable | 47/48 | €743,802 | €743,860 | +€58 | 0.0% |
| Accrued charges and deferred income | 492/3 | €148,081 | €141,865 | -€6,215 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,938 | €2,979 | -€959 | -24.4% |
| Other operating charges | 640/8 | €2,676 | €1,905 | -€772 | -28.8% |
| Gross operating margin | 9900 | -€54,911 | -€38,036 | +€16,875 | +30.7% |
| Operating profit (loss) | 9901 | -€61,525 | -€42,919 | +€18,606 | +30.2% |
| Financial income | 75/76B | €136 | - | -€136 | |
| Recurring financial income | 75 | €136 | - | -€136 | |
| Financial charges | 65/66B | €7,812 | €8,078 | +€265 | +3.4% |
| Recurring financial charges | 65 | €7,812 | €8,078 | +€265 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€69,202 | -€50,997 | +€18,204 | +26.3% |
| Income taxes | 67/77 | €126 | €255 | +€129 | +102.2% |
| Profit (loss) for the period | 9904 | -€69,328 | -€51,252 | +€18,076 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,328 | -€51,252 | +€18,076 | +26.1% |
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 28 September 2026 via checked.be.