COMITAS: 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.
COMITAS
Largest movements
- Tangible fixed assets +€232,670
up €232,670 (+2642.1%), from €8,806 to €241,476
of which Land and buildings: +€233,392
- Deferred charges and accrued income +€46,388
new in 2024: €46,388
- Receivables within one year +€36,789
up €36,789 (+71.0%), from €51,840 to €88,629
of which Other amounts receivable: +€26,522
- Debts after one year +€205,038
new in 2024: €205,038
- Advances received +€47,370
up €47,370 (+540.8%), from €8,760 to €56,130
- Profit (loss) carried forward +€41,069
up €41,069 (+144.4%), from €28,438 to €69,507
- Tax, wage and social debts +€10,701
up €10,701 (+51.5%), from €20,772 to €31,472
- Current portion of long-term debt +€7,792
new in 2024: €7,792
- Gross operating margin +€61,854
up €61,854 (+145.1%), from €42,642 to €104,496
- Other operating charges +€31,527
up €31,527 (+1352.4%), from €2,331 to €33,858
- Taxes +€7,271
up €7,271 (+79.4%), from €9,153 to €16,424
- Depreciation +€5,461
up €5,461 (+292.2%), from €1,869 to €7,330
- Financial charges +€4,732
up €4,732 (+437.0%), from €1,083 to €5,815
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 | €61,125 | €376,982 | +€315,857 | +516.7% |
| Fixed assets | 21/28 | €8,806 | €241,476 | +€232,670 | +2642.1% |
| Tangible fixed assets | 22/27 | €8,806 | €241,476 | +€232,670 | +2642.1% |
| Land and buildings | 22 | €6,767 | €240,160 | +€233,392 | +3448.9% |
| Furniture and vehicles | 24 | €2,039 | €1,317 | -€723 | -35.4% |
| Current assets | 29/58 | €52,318 | €135,506 | +€83,187 | +159.0% |
| Amounts receivable within one year | 40/41 | €51,840 | €88,629 | +€36,789 | +71.0% |
| Trade receivables | 40 | €24,201 | €34,468 | +€10,267 | +42.4% |
| Other amounts receivable | 41 | €27,639 | €54,161 | +€26,522 | +96.0% |
| Cash at bank and in hand | 54/58 | €479 | €488 | +€10 | +2.0% |
| Deferred charges and accrued income | 490/1 | - | €46,388 | +€46,388 | |
| Total equity and liabilities | 10/49 | €61,125 | €376,982 | +€315,857 | +516.7% |
| Equity | 10/15 | €30,938 | €72,007 | +€41,069 | +132.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,438 | €69,507 | +€41,069 | +144.4% |
| Amounts payable | 17/49 | €30,187 | €304,974 | +€274,788 | +910.3% |
| Amounts payable after more than one year | 17 | - | €205,038 | +€205,038 | |
| Financial debts | 170/4 | - | €205,038 | +€205,038 | |
| Amounts payable within one year | 42/48 | €30,187 | €99,936 | +€69,749 | +231.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,792 | +€7,792 | |
| Trade debts | 44 | €655 | €4,542 | +€3,886 | +593.2% |
| Suppliers | 440/4 | €655 | €4,542 | +€3,886 | +593.2% |
| Advances received on contracts in progress | 46 | €8,760 | €56,130 | +€47,370 | +540.8% |
| Taxes, remuneration and social security | 45 | €20,772 | €31,472 | +€10,701 | +51.5% |
| Taxes | 450/3 | €20,772 | €31,472 | +€10,701 | +51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,869 | €7,330 | +€5,461 | +292.2% |
| Other operating charges | 640/8 | €2,331 | €33,858 | +€31,527 | +1352.4% |
| Gross operating margin | 9900 | €42,642 | €104,496 | +€61,854 | +145.1% |
| Operating profit (loss) | 9901 | €38,442 | €63,308 | +€24,865 | +64.7% |
| Financial income | 75/76B | €231 | €0 | -€231 | -100.0% |
| Recurring financial income | 75 | €231 | €0 | -€231 | -100.0% |
| Financial charges | 65/66B | €1,083 | €5,815 | +€4,732 | +437.0% |
| Recurring financial charges | 65 | €1,083 | €5,815 | +€4,732 | +437.0% |
| Profit (loss) for the period before taxes | 9903 | €37,591 | €57,493 | +€19,902 | +52.9% |
| Income taxes | 67/77 | €9,153 | €16,424 | +€7,271 | +79.4% |
| Profit (loss) for the period | 9904 | €28,438 | €41,069 | +€12,631 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,438 | €41,069 | +€12,631 | +44.4% |
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 5 October 2026 via checked.be.