COMIMMO: 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.
COMIMMO
Largest movements
- Tangible fixed assets -€140,567
down €140,567 (-3.2%), from €4.4m to €4.3m
of which Land and buildings: -€70,538
- Receivables within one year +€60,345
up €60,345 (+101.6%), from €59,400 to €119,745
- Profit (loss) carried forward -€77,277
down €77,277 (-33.7%), from -€229,124 to -€306,401
- Gross operating margin -€4,421
down €4,421 (-5.2%), from €85,833 to €81,413
- Other operating charges -€3,718
down €3,718 (-17.2%), from €21,631 to €17,913
- Depreciation -€3,209
down €3,209 (-2.2%), from €143,776 to €140,567
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,581,568 | €4,500,915 | -€80,652 | -1.8% |
| Fixed assets | 21/28 | €4,447,488 | €4,306,921 | -€140,567 | -3.2% |
| Tangible fixed assets | 22/27 | €4,447,488 | €4,306,921 | -€140,567 | -3.2% |
| Land and buildings | 22 | €2,917,072 | €2,846,533 | -€70,538 | -2.4% |
| Plant, machinery and equipment | 23 | €1,514,965 | €1,447,315 | -€67,651 | -4.5% |
| Furniture and vehicles | 24 | €15,451 | €13,073 | -€2,378 | -15.4% |
| Current assets | 29/58 | €134,080 | €193,994 | +€59,914 | +44.7% |
| Amounts receivable within one year | 40/41 | €59,400 | €119,745 | +€60,345 | +101.6% |
| Trade receivables | 40 | €59,400 | €119,745 | +€60,345 | +101.6% |
| Cash at bank and in hand | 54/58 | €72,856 | €72,277 | -€580 | -0.8% |
| Deferred charges and accrued income | 490/1 | €1,824 | €1,973 | +€149 | +8.2% |
| Total equity and liabilities | 10/49 | €4,581,568 | €4,500,915 | -€80,652 | -1.8% |
| Equity | 10/15 | €2,513,294 | €2,436,016 | -€77,277 | -3.1% |
| Contributions | 10/11 | €2,637,150 | €2,637,150 | = | 0.0% |
| Capital | 10 | €1,052,676 | €1,052,676 | = | 0.0% |
| Issued capital | 100 | €1,052,676 | €1,052,676 | = | 0.0% |
| Outside capital | 11 | €1,584,474 | €1,584,474 | = | 0.0% |
| Share premium | 1100/10 | €1,584,474 | €1,584,474 | = | 0.0% |
| Reserves | 13 | €105,268 | €105,268 | = | 0.0% |
| Non-distributable reserves | 130/1 | €105,268 | €105,268 | = | 0.0% |
| Legal reserve | 130 | €105,268 | €105,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€229,124 | -€306,401 | -€77,277 | -33.7% |
| Amounts payable | 17/49 | €2,068,274 | €2,064,899 | -€3,375 | -0.2% |
| Amounts payable after more than one year | 17 | €4,500 | €4,500 | = | 0.0% |
| Other amounts payable | 178/9 | €4,500 | €4,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,059,274 | €2,060,399 | +€1,125 | +0.1% |
| Trade debts | 44 | €1,979 | €3,854 | +€1,875 | +94.7% |
| Suppliers | 440/4 | €1,979 | €3,854 | +€1,875 | +94.7% |
| Other amounts payable | 47/48 | €2,057,295 | €2,056,545 | -€750 | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,500 | - | -€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143,776 | €140,567 | -€3,209 | -2.2% |
| Other operating charges | 640/8 | €21,631 | €17,913 | -€3,718 | -17.2% |
| Gross operating margin | 9900 | €85,833 | €81,413 | -€4,421 | -5.2% |
| Operating profit (loss) | 9901 | -€79,574 | -€77,068 | +€2,507 | +3.1% |
| Financial income | 75/76B | €349 | - | -€349 | |
| Recurring financial income | 75 | €349 | - | -€349 | |
| Financial charges | 65/66B | €537 | €210 | -€328 | -61.0% |
| Recurring financial charges | 65 | €537 | €210 | -€328 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | -€79,763 | -€77,277 | +€2,486 | +3.1% |
| Profit (loss) for the period | 9904 | -€79,763 | -€77,277 | +€2,486 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,763 | -€77,277 | +€2,486 | +3.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.