COMINTER: 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.
COMINTER
Largest movements
- Receivables within one year +€3,700
up €3,700 (+16.6%), from €22,312 to €26,012
of which Trade receivables: +€3,700
- Tangible fixed assets -€3,498
down €3,498 (-1.5%), from €235,092 to €231,594
of which Land and buildings: -€3,317
- Debts after one year -€10,000
down €10,000 (-10.2%), from €98,000 to €88,000
- Accrued charges and deferred income +€8,544
up €8,544 (+39.4%), from €21,694 to €30,238
- Other operating charges -€13,121
down €13,121 (-59.5%), from €22,041 to €8,920
- Gross operating margin -€12,673
down €12,673 (-48.1%), from €26,348 to €13,675
- Turnover +€9,000
new in 2024: €9,000
- Purchases and services +€4,925
new in 2024: €4,925
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 | €263,469 | €263,670 | +€201 | +0.1% |
| Fixed assets | 21/28 | €235,092 | €231,594 | -€3,498 | -1.5% |
| Tangible fixed assets | 22/27 | €235,092 | €231,594 | -€3,498 | -1.5% |
| Land and buildings | 22 | €234,911 | €231,594 | -€3,317 | -1.4% |
| Plant, machinery and equipment | 23 | €181 | - | -€181 | |
| Current assets | 29/58 | €28,377 | €32,076 | +€3,699 | +13.0% |
| Amounts receivable within one year | 40/41 | €22,312 | €26,012 | +€3,700 | +16.6% |
| Trade receivables | 40 | €20,000 | €23,700 | +€3,700 | +18.5% |
| Other amounts receivable | 41 | €2,312 | €2,312 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €65 | €64 | -€1 | -1.5% |
| Deferred charges and accrued income | 490/1 | €6,000 | €6,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €263,469 | €263,670 | +€201 | +0.1% |
| Equity | 10/15 | €143,506 | €144,763 | +€1,257 | +0.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Revaluation surpluses | 12 | €81,813 | €81,813 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€807 | €450 | +€1,257 | |
| Amounts payable | 17/49 | €119,963 | €118,907 | -€1,056 | -0.9% |
| Amounts payable after more than one year | 17 | €98,000 | €88,000 | -€10,000 | -10.2% |
| Financial debts | 170/4 | €98,000 | €88,000 | -€10,000 | -10.2% |
| Amounts payable within one year | 42/48 | €269 | €669 | +€400 | +148.7% |
| Other amounts payable | 47/48 | €269 | €669 | +€400 | +148.7% |
| Accrued charges and deferred income | 492/3 | €21,694 | €30,238 | +€8,544 | +39.4% |
| Turnover | 70 | - | €9,000 | +€9,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €4,925 | +€4,925 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,500 | €3,498 | -€2 | -0.1% |
| Other operating charges | 640/8 | €22,041 | €8,920 | -€13,121 | -59.5% |
| Gross operating margin | 9900 | €26,348 | €13,675 | -€12,673 | -48.1% |
| Operating profit (loss) | 9901 | €807 | €1,257 | +€450 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €807 | €1,257 | +€450 | +55.8% |
| Profit (loss) for the period | 9904 | €807 | €1,257 | +€450 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €807 | €1,257 | +€450 | +55.8% |
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 29 September 2026 via checked.be.