COMIN: 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.
COMIN
Largest movements
- Receivables within one year -€2,198
down €2,198 (-5.3%), from €41,734 to €39,536
of which Other amounts receivable: -€1,805
- Tangible fixed assets +€787
new in 2024: €787
- Cash +€601
up €601 (+72.1%), from €834 to €1,435
mainly Receivables within one year (+€2,198) and Net result for the year (+€288)
- Trade debts -€1,122
down €1,122 (-91.5%), from €1,227 to €105
- Gross operating margin +€2,333
up €2,333 (+70.6%), from -€3,305 to -€973
- Depreciation +€206
new in 2024: €206
- Financial income +€204
up €204 (+9.3%), from €2,204 to €2,408
- Other operating charges -€198
down €198 (-36.6%), from €541 to €343
- Financial charges -€47
down €47 (-10.0%), from €472 to €425
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 | €43,061 | €42,286 | -€775 | -1.8% |
| Fixed assets | 21/28 | - | €787 | +€787 | |
| Tangible fixed assets | 22/27 | - | €787 | +€787 | |
| Furniture and vehicles | 24 | - | €787 | +€787 | |
| Current assets | 29/58 | €43,061 | €41,498 | -€1,563 | -3.6% |
| Amounts receivable within one year | 40/41 | €41,734 | €39,536 | -€2,198 | -5.3% |
| Trade receivables | 40 | €919 | €526 | -€393 | -42.7% |
| Other amounts receivable | 41 | €40,815 | €39,010 | -€1,805 | -4.4% |
| Cash at bank and in hand | 54/58 | €834 | €1,435 | +€601 | +72.1% |
| Deferred charges and accrued income | 490/1 | €493 | €527 | +€34 | +7.0% |
| Total equity and liabilities | 10/49 | €43,061 | €42,286 | -€775 | -1.8% |
| Equity | 10/15 | €41,670 | €41,957 | +€288 | +0.7% |
| Contributions | 10/11 | €156,917 | €156,917 | = | 0.0% |
| Capital | 10 | €156,917 | €156,917 | = | 0.0% |
| Issued capital | 100 | €156,917 | €156,917 | = | 0.0% |
| Reserves | 13 | €1,153 | €1,153 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,153 | €1,153 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,153 | €1,153 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,400 | -€116,112 | +€288 | +0.2% |
| Amounts payable | 17/49 | €1,391 | €329 | -€1,063 | -76.4% |
| Amounts payable within one year | 42/48 | €1,391 | €329 | -€1,063 | -76.4% |
| Trade debts | 44 | €1,227 | €105 | -€1,122 | -91.5% |
| Suppliers | 440/4 | €1,227 | €105 | -€1,122 | -91.5% |
| Taxes, remuneration and social security | 45 | €164 | €224 | +€59 | +36.1% |
| Taxes | 450/3 | €164 | €224 | +€59 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €206 | +€206 | |
| Other operating charges | 640/8 | €541 | €343 | -€198 | -36.6% |
| Gross operating margin | 9900 | -€3,305 | -€973 | +€2,333 | +70.6% |
| Operating profit (loss) | 9901 | -€3,846 | -€1,522 | +€2,324 | +60.4% |
| Financial income | 75/76B | €2,204 | €2,408 | +€204 | +9.3% |
| Recurring financial income | 75 | €2,204 | €2,408 | +€204 | +9.3% |
| Financial charges | 65/66B | €472 | €425 | -€47 | -10.0% |
| Recurring financial charges | 65 | €472 | €425 | -€47 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,114 | €462 | +€2,576 | |
| Income taxes | 67/77 | €164 | €174 | +€10 | +6.1% |
| Profit (loss) for the period | 9904 | -€2,278 | €288 | +€2,566 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,278 | €288 | +€2,566 |
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 28 September 2026 via checked.be.