Comimet: 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.
Comimet
Largest movements
- Cash +€108,527
up €108,527 (+99.9%), from €108,668 to €217,195
mainly Net result for the year (+€98,816) and Depreciation (+€71,427)
- Tangible fixed assets -€61,537
down €61,537 (-2.3%), from €2.6m to €2.6m
of which Other tangible fixed assets: -€62,318
- Current investments +€55,000
up €55,000 (+4.5%), from €1.2m to €1.3m
- Profit (loss) carried forward +€98,816
up €98,816, from -€23,161 to €75,655
- Provisions -€42,917
down €42,917 (-16.2%), from €265,439 to €222,522
- Gross operating margin +€132,698
up €132,698 (+102%), from €130,558 to €263,256
- Turnover +€107,922
up €107,922 (+43.4%), from €248,793 to €356,715
- Other operating charges +€27,621
up €27,621 (+31.6%), from €87,301 to €114,922
- Purchases and services +€18,585
up €18,585 (+15.7%), from €118,235 to €136,820
- Financial income -€7,361
down €7,361 (-24.7%), from €29,789 to €22,428
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.
Derived cash bridge
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 | €4,048,773 | €4,143,815 | +€95,042 | +2.3% |
| Fixed assets | 21/28 | €2,645,960 | €2,584,423 | -€61,537 | -2.3% |
| Tangible fixed assets | 22/27 | €2,645,960 | €2,584,423 | -€61,537 | -2.3% |
| Land and buildings | 22 | €65,814 | €65,814 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €55,388 | €56,169 | +€781 | +1.4% |
| Other tangible fixed assets | 26 | €2,524,758 | €2,462,440 | -€62,318 | -2.5% |
| Current assets | 29/58 | €1,402,813 | €1,559,392 | +€156,579 | +11.2% |
| Amounts receivable within one year | 40/41 | €72,513 | €56,513 | -€16,000 | -22.1% |
| Trade receivables | 40 | €44,284 | €18,100 | -€26,184 | -59.1% |
| Other amounts receivable | 41 | €28,229 | €38,413 | +€10,184 | +36.1% |
| Current investments | 50/53 | €1,210,105 | €1,265,105 | +€55,000 | +4.5% |
| Cash at bank and in hand | 54/58 | €108,668 | €217,195 | +€108,527 | +99.9% |
| Deferred charges and accrued income | 490/1 | €11,527 | €20,579 | +€9,052 | +78.5% |
| Total equity and liabilities | 10/49 | €4,048,773 | €4,143,815 | +€95,042 | +2.3% |
| Equity | 10/15 | €3,458,269 | €3,557,085 | +€98,816 | +2.9% |
| Contributions | 10/11 | €3,296,657 | €3,296,657 | = | 0.0% |
| Capital | 10 | €1,800,000 | €1,800,000 | = | 0.0% |
| Issued capital | 100 | €1,800,000 | €1,800,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,496,657 | €1,496,657 | = | 0.0% |
| Share premium | 1100/10 | €1,496,657 | €1,496,657 | = | 0.0% |
| Reserves | 13 | €184,773 | €184,773 | = | 0.0% |
| Non-distributable reserves | 130/1 | €180,000 | €180,000 | = | 0.0% |
| Legal reserve | 130 | €180,000 | €180,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €372 | €372 | = | 0.0% |
| Distributable reserves | 133 | €4,401 | €4,401 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,161 | €75,655 | +€98,816 | |
| Provisions and deferred taxes | 16 | €265,439 | €222,522 | -€42,917 | -16.2% |
| Provisions for liabilities and charges | 160/5 | €265,439 | €222,522 | -€42,917 | -16.2% |
| Major repairs and maintenance | 162 | €265,439 | €222,522 | -€42,917 | -16.2% |
| Amounts payable | 17/49 | €325,065 | €364,208 | +€39,143 | +12.0% |
| Amounts payable within one year | 42/48 | €155,246 | €192,898 | +€37,652 | +24.3% |
| Trade debts | 44 | €48,975 | €69,584 | +€20,609 | +42.1% |
| Suppliers | 440/4 | €48,975 | €69,584 | +€20,609 | +42.1% |
| Other amounts payable | 47/48 | €106,271 | €123,314 | +€17,043 | +16.0% |
| Accrued charges and deferred income | 492/3 | €169,819 | €171,310 | +€1,491 | +0.9% |
| Turnover | 70 | €248,793 | €356,715 | +€107,922 | +43.4% |
| Non-recurring operating income | 76A | - | €43,362 | +€43,362 | |
| Goods, raw materials, services and sundry goods | 60/61 | €118,235 | €136,820 | +€18,585 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,699 | €71,427 | +€6,728 | +10.4% |
| Other operating charges | 640/8 | €87,301 | €114,922 | +€27,621 | +31.6% |
| Gross operating margin | 9900 | €130,558 | €263,256 | +€132,698 | +102% |
| Operating profit (loss) | 9901 | -€21,442 | €76,907 | +€98,349 | |
| Financial income | 75/76B | €29,789 | €22,428 | -€7,361 | -24.7% |
| Recurring financial income | 75 | €29,789 | €22,428 | -€7,361 | -24.7% |
| Financial charges | 65/66B | €781 | €519 | -€262 | -33.5% |
| Recurring financial charges | 65 | €781 | €519 | -€262 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €7,566 | €98,816 | +€91,250 | +1,206% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €7,566 | €98,816 | +€91,250 | +1,206% |
| Profit (loss) for the period to be appropriated | 9905 | €7,566 | €98,816 | +€91,250 | +1,206% |
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 27 October 2026 via checked.be.