COMISOL: 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.
COMISOL
Largest movements
- Current investments +€95,860
up €95,860 (+68.7%), from €139,631 to €235,491
- Receivables within one year -€14,661
down €14,661 (-71.4%), from €20,525 to €5,864
of which Trade receivables: -€14,764
- Cash -€7,295
down €7,295 (-16.6%), from €44,056 to €36,761
mainly Current investments (-€95,860) and Other debts (-€14,149)
- Tangible fixed assets +€3,722
up €3,722 (+19.6%), from €19,019 to €22,741
of which Plant, machinery and equipment: +€4,898
- Reserves +€68,038
up €68,038 (+48.6%), from €139,900 to €207,938
of which Distributable reserves: +€68,038
- Tax, wage and social debts +€21,525
up €21,525 (+88.0%), from €24,467 to €45,992
- Other debts -€14,149
down €14,149 (-50.0%), from €28,285 to €14,136
- Gross operating margin +€48,918
up €48,918 (+83.1%), from €58,871 to €107,789
- Taxes +€17,539
up €17,539 (+96.8%), from €18,111 to €35,650
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 | €223,232 | €300,857 | +€77,625 | +34.8% |
| Fixed assets | 21/28 | €19,019 | €22,741 | +€3,722 | +19.6% |
| Tangible fixed assets | 22/27 | €19,019 | €22,741 | +€3,722 | +19.6% |
| Land and buildings | 22 | €19,019 | €15,215 | -€3,804 | -20.0% |
| Plant, machinery and equipment | 23 | - | €4,898 | +€4,898 | |
| Furniture and vehicles | 24 | - | €2,628 | +€2,628 | |
| Current assets | 29/58 | €204,213 | €278,116 | +€73,903 | +36.2% |
| Amounts receivable within one year | 40/41 | €20,525 | €5,864 | -€14,661 | -71.4% |
| Trade receivables | 40 | €20,525 | €5,761 | -€14,764 | -71.9% |
| Other amounts receivable | 41 | - | €103 | +€103 | |
| Current investments | 50/53 | €139,631 | €235,491 | +€95,860 | +68.7% |
| Cash at bank and in hand | 54/58 | €44,056 | €36,761 | -€7,295 | -16.6% |
| Deferred charges and accrued income | 490/1 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €223,232 | €300,857 | +€77,625 | +34.8% |
| Equity | 10/15 | €166,541 | €234,579 | +€68,038 | +40.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €139,900 | €207,938 | +€68,038 | +48.6% |
| Tax-exempt reserves | 132 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €126,900 | €194,938 | +€68,038 | +53.6% |
| Profit (loss) carried forward | 14 | €14,241 | €14,241 | = | 0.0% |
| Amounts payable | 17/49 | €56,691 | €66,278 | +€9,587 | +16.9% |
| Amounts payable within one year | 42/48 | €56,540 | €66,277 | +€9,737 | +17.2% |
| Trade debts | 44 | €3,788 | €6,149 | +€2,361 | +62.3% |
| Suppliers | 440/4 | €3,788 | €6,149 | +€2,361 | +62.3% |
| Taxes, remuneration and social security | 45 | €24,467 | €45,992 | +€21,525 | +88.0% |
| Taxes | 450/3 | €24,467 | €45,992 | +€21,525 | +88.0% |
| Other amounts payable | 47/48 | €28,285 | €14,136 | -€14,149 | -50.0% |
| Accrued charges and deferred income | 492/3 | €151 | €1 | -€150 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,884 | €4,535 | +€651 | +16.8% |
| Other operating charges | 640/8 | €842 | €907 | +€65 | +7.7% |
| Gross operating margin | 9900 | €58,871 | €107,789 | +€48,918 | +83.1% |
| Operating profit (loss) | 9901 | €54,145 | €102,347 | +€48,202 | +89.0% |
| Financial income | 75/76B | €1,111 | €1,504 | +€393 | +35.4% |
| Recurring financial income | 75 | €1,111 | €1,504 | +€393 | +35.4% |
| Financial charges | 65/66B | €163 | €163 | = | 0.0% |
| Recurring financial charges | 65 | €163 | €163 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €55,093 | €103,688 | +€48,595 | +88.2% |
| Income taxes | 67/77 | €18,111 | €35,650 | +€17,539 | +96.8% |
| Profit (loss) for the period | 9904 | €36,982 | €68,038 | +€31,056 | +84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,982 | €68,038 | +€31,056 | +84.0% |
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 8 October 2026 via checked.be.