Comitari: 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.
Comitari
Largest movements
- Cash +€38,893
up €38,893 (+36.6%), from €106,252 to €145,145
mainly Net result for the year (+€47,592) and Depreciation (+€924)
- Tangible fixed assets +€3,081
up €3,081 (+318.3%), from €968 to €4,049
of which Furniture and vehicles: +€2,031
- Profit (loss) carried forward +€47,592
up €47,592 (+61.6%), from €77,304 to €124,896
- Tax, wage and social debts -€6,320
down €6,320 (-23.8%), from €26,529 to €20,209
of which Taxes: -€7,520
- Gross operating margin +€8,851
up €8,851 (+16.6%), from €53,181 to €62,032
- Depreciation -€6,548
down €6,548 (-87.6%), from €7,472 to €924
- Taxes +€3,202
up €3,202 (+33.3%), from €9,610 to €12,812
- Other operating charges -€1,171
down €1,171 (-64.1%), from €1,827 to €656
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 | €108,043 | €149,541 | +€41,498 | +38.4% |
| Fixed assets | 21/28 | €1,244 | €4,325 | +€3,081 | +247.7% |
| Tangible fixed assets | 22/27 | €968 | €4,049 | +€3,081 | +318.3% |
| Plant, machinery and equipment | 23 | €968 | €2,018 | +€1,050 | +108.5% |
| Furniture and vehicles | 24 | - | €2,031 | +€2,031 | |
| Financial fixed assets | 28 | €276 | €276 | = | 0.0% |
| Current assets | 29/58 | €106,799 | €145,216 | +€38,417 | +36.0% |
| Amounts receivable within one year | 40/41 | - | €71 | +€71 | |
| Other amounts receivable | 41 | - | €71 | +€71 | |
| Cash at bank and in hand | 54/58 | €106,252 | €145,145 | +€38,893 | +36.6% |
| Deferred charges and accrued income | 490/1 | €547 | - | -€547 | |
| Total equity and liabilities | 10/49 | €108,043 | €149,541 | +€41,498 | +38.4% |
| Equity | 10/15 | €78,304 | €125,896 | +€47,592 | +60.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,304 | €124,896 | +€47,592 | +61.6% |
| Amounts payable | 17/49 | €29,739 | €23,645 | -€6,094 | -20.5% |
| Amounts payable within one year | 42/48 | €29,739 | €23,610 | -€6,129 | -20.6% |
| Trade debts | 44 | €1,376 | €1,517 | +€141 | +10.2% |
| Suppliers | 440/4 | €1,376 | €1,517 | +€141 | +10.2% |
| Taxes, remuneration and social security | 45 | €26,529 | €20,209 | -€6,320 | -23.8% |
| Taxes | 450/3 | €26,529 | €19,009 | -€7,520 | -28.3% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €1,834 | €1,884 | +€50 | +2.7% |
| Accrued charges and deferred income | 492/3 | - | €35 | +€35 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,472 | €924 | -€6,548 | -87.6% |
| Other operating charges | 640/8 | €1,827 | €656 | -€1,171 | -64.1% |
| Gross operating margin | 9900 | €53,181 | €62,032 | +€8,851 | +16.6% |
| Operating profit (loss) | 9901 | €43,882 | €60,452 | +€16,570 | +37.8% |
| Financial charges | 65/66B | €192 | €48 | -€144 | -75.0% |
| Recurring financial charges | 65 | €192 | €48 | -€144 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | €43,690 | €60,404 | +€16,714 | +38.3% |
| Income taxes | 67/77 | €9,610 | €12,812 | +€3,202 | +33.3% |
| Profit (loss) for the period | 9904 | €34,080 | €47,592 | +€13,512 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,080 | €47,592 | +€13,512 | +39.6% |
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 5 October 2026 via checked.be.