COMISO: 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.
COMISO
Largest movements
- Tangible fixed assets +€12,768
up €12,768 (+138.5%), from €9,222 to €21,990
of which Leasing and similar rights: +€14,881
- Cash +€5,918
up €5,918 (+12.5%), from €47,360 to €53,279
mainly Net result for the year (+€28,481) and Depreciation (+€2,892)
- Receivables within one year +€3,921
up €3,921 (+13.1%), from €29,909 to €33,830
of which Other amounts receivable: +€6,583
- Profit (loss) carried forward +€28,481
up €28,481 (+68.5%), from €41,577 to €70,058
- Other debts -€4,032
no longer reported in 2024 (was €4,032)
- Turnover -€199,148
no longer reported in 2024 (was €199,148)
- Purchases and services -€143,000
no longer reported in 2024 (was €143,000)
- Gross operating margin +€11,625
up €11,625 (+20.7%), from €56,148 to €67,773
- Staff costs +€2,650
up €2,650 (+13.8%), from €19,169 to €21,819
- Taxes +€2,576
up €2,576 (+26.9%), from €9,594 to €12,170
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 | €92,284 | €115,869 | +€23,585 | +25.6% |
| Fixed assets | 21/28 | €13,785 | €26,553 | +€12,768 | +92.6% |
| Tangible fixed assets | 22/27 | €9,222 | €21,990 | +€12,768 | +138.5% |
| Plant, machinery and equipment | 23 | €546 | €461 | -€85 | -15.6% |
| Furniture and vehicles | 24 | €2,918 | €1,040 | -€1,878 | -64.4% |
| Leasing and similar rights | 25 | - | €14,881 | +€14,881 | |
| Other tangible fixed assets | 26 | €5,758 | €5,608 | -€150 | -2.6% |
| Financial fixed assets | 28 | €4,563 | €4,563 | = | 0.0% |
| Current assets | 29/58 | €78,499 | €89,316 | +€10,816 | +13.8% |
| Stocks and contracts in progress | 3 | €673 | €823 | +€150 | +22.3% |
| Stocks | 30/36 | €673 | €823 | +€150 | +22.3% |
| Amounts receivable within one year | 40/41 | €29,909 | €33,830 | +€3,921 | +13.1% |
| Trade receivables | 40 | €2,662 | - | -€2,662 | |
| Other amounts receivable | 41 | €27,247 | €33,830 | +€6,583 | +24.2% |
| Cash at bank and in hand | 54/58 | €47,360 | €53,279 | +€5,918 | +12.5% |
| Deferred charges and accrued income | 490/1 | €558 | €1,385 | +€827 | +148.3% |
| Total equity and liabilities | 10/49 | €92,284 | €115,869 | +€23,585 | +25.6% |
| Equity | 10/15 | €53,977 | €82,458 | +€28,481 | +52.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,577 | €70,058 | +€28,481 | +68.5% |
| Amounts payable | 17/49 | €38,307 | €33,411 | -€4,897 | -12.8% |
| Amounts payable within one year | 42/48 | €38,307 | €33,411 | -€4,897 | -12.8% |
| Trade debts | 44 | €7,823 | €7,243 | -€580 | -7.4% |
| Suppliers | 440/4 | €7,823 | €7,243 | -€580 | -7.4% |
| Taxes, remuneration and social security | 45 | €26,453 | €26,168 | -€285 | -1.1% |
| Taxes | 450/3 | €16,826 | €25,576 | +€8,750 | +52.0% |
| Remuneration and social security | 454/9 | €9,626 | €591 | -€9,035 | -93.9% |
| Other amounts payable | 47/48 | €4,032 | - | -€4,032 | |
| Turnover | 70 | €199,148 | - | -€199,148 | |
| Goods, raw materials, services and sundry goods | 60/61 | €143,000 | - | -€143,000 | |
| Remuneration, social security and pensions | 62 | €19,169 | €21,819 | +€2,650 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,113 | €2,892 | +€779 | +36.9% |
| Other operating charges | 640/8 | €4,781 | €3,721 | -€1,060 | -22.2% |
| Gross operating margin | 9900 | €56,148 | €67,773 | +€11,625 | +20.7% |
| Operating profit (loss) | 9901 | €30,084 | €39,341 | +€9,257 | +30.8% |
| Financial income | 75/76B | €1,323 | €1,995 | +€672 | +50.8% |
| Recurring financial income | 75 | €1,323 | €1,995 | +€672 | +50.8% |
| Financial charges | 65/66B | €676 | €685 | +€8 | +1.2% |
| Recurring financial charges | 65 | €676 | €685 | +€8 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €30,731 | €40,651 | +€9,921 | +32.3% |
| Income taxes | 67/77 | €9,594 | €12,170 | +€2,576 | +26.9% |
| Profit (loss) for the period | 9904 | €21,137 | €28,481 | +€7,345 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,137 | €28,481 | +€7,345 | +34.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.