COMIPAT: 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.
COMIPAT
Largest movements
- Tangible fixed assets -€32,535
down €32,535 (-2.8%), from €1.2m to €1.1m
of which Land and buildings: -€30,803
- Cash +€31,773
up €31,773 (+142.7%), from €22,264 to €54,036
mainly Depreciation (+€54,339) and Net result for the year (+€18,578)
- Profit (loss) carried forward +€18,578
up €18,578 (+14.7%), from -€126,649 to -€108,071
- Debts after one year -€14,388
down €14,388 (-10.3%), from €139,314 to €124,926
- Other debts -€12,457
down €12,457 (-2.6%), from €474,766 to €462,309
- Gross operating margin +€3,837
up €3,837 (+4.1%), from €92,627 to €96,464
- Taxes +€1,794
up €1,794 (+49.3%), from €3,639 to €5,434
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 | €1,205,709 | €1,199,145 | -€6,564 | -0.5% |
| Fixed assets | 21/28 | €1,174,850 | €1,142,315 | -€32,535 | -2.8% |
| Tangible fixed assets | 22/27 | €1,174,594 | €1,142,060 | -€32,535 | -2.8% |
| Land and buildings | 22 | €1,166,237 | €1,135,434 | -€30,803 | -2.6% |
| Plant, machinery and equipment | 23 | €8,357 | €6,626 | -€1,731 | -20.7% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €30,859 | €56,830 | +€25,971 | +84.2% |
| Amounts receivable within one year | 40/41 | €7,395 | €1,566 | -€5,829 | -78.8% |
| Trade receivables | 40 | €3,926 | - | -€3,926 | |
| Other amounts receivable | 41 | €3,469 | €1,566 | -€1,902 | -54.8% |
| Cash at bank and in hand | 54/58 | €22,264 | €54,036 | +€31,773 | +142.7% |
| Deferred charges and accrued income | 490/1 | €1,200 | €1,227 | +€27 | +2.2% |
| Total equity and liabilities | 10/49 | €1,205,709 | €1,199,145 | -€6,564 | -0.5% |
| Equity | 10/15 | €577,463 | €596,041 | +€18,578 | +3.2% |
| Contributions | 10/11 | €162,192 | €162,192 | = | 0.0% |
| Capital | 10 | €162,192 | €162,192 | = | 0.0% |
| Issued capital | 100 | €162,192 | €162,192 | = | 0.0% |
| Revaluation surpluses | 12 | €540,000 | €540,000 | = | 0.0% |
| Reserves | 13 | €1,920 | €1,920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,920 | €1,920 | = | 0.0% |
| Legal reserve | 130 | €1,920 | €1,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,649 | -€108,071 | +€18,578 | +14.7% |
| Amounts payable | 17/49 | €628,245 | €603,104 | -€25,141 | -4.0% |
| Amounts payable after more than one year | 17 | €139,314 | €124,926 | -€14,388 | -10.3% |
| Financial debts | 170/4 | €139,314 | €124,926 | -€14,388 | -10.3% |
| Amounts payable within one year | 42/48 | €488,931 | €478,178 | -€10,753 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €14,165 | €14,388 | +€223 | +1.6% |
| Trade debts | 44 | - | €1,481 | +€1,481 | |
| Suppliers | 440/4 | - | €1,481 | +€1,481 | |
| Other amounts payable | 47/48 | €474,766 | €462,309 | -€12,457 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,717 | €54,339 | -€378 | -0.7% |
| Other operating charges | 640/8 | €15,607 | €15,371 | -€237 | -1.5% |
| Gross operating margin | 9900 | €92,627 | €96,464 | +€3,837 | +4.1% |
| Operating profit (loss) | 9901 | €22,303 | €26,755 | +€4,452 | +20.0% |
| Financial income | 75/76B | €19 | - | -€19 | |
| Recurring financial income | 75 | €19 | - | -€19 | |
| Financial charges | 65/66B | €2,854 | €2,743 | -€111 | -3.9% |
| Recurring financial charges | 65 | €2,854 | €2,743 | -€111 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €19,467 | €24,011 | +€4,544 | +23.3% |
| Income taxes | 67/77 | €3,639 | €5,434 | +€1,794 | +49.3% |
| Profit (loss) for the period | 9904 | €15,828 | €18,578 | +€2,750 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,828 | €18,578 | +€2,750 | +17.4% |
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 2 October 2026 via checked.be.