COMITEC: 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.
What changed
COMITEC
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€85
2024 · €931-€847
Equity
€68,320
2024 · €68,235+€85
Cash
€837
2024 · -+€837
Balance sheet total
€242,311
2024 · €259,510-€17,199
Largest movements
Assets
- Tangible fixed assets -€21,740
down €21,740 (-9.0%), from €242,754 to €221,014
of which Other tangible fixed assets: -€11,581
- Receivables within one year +€4,334
up €4,334 (+28.4%), from €15,251 to €19,585
Equity and liabilities
- Debts after one year -€8,609
down €8,609 (-5.1%), from €167,875 to €159,266
- Trade debts -€5,315
down €5,315 (-93.6%), from €5,676 to €361
Income statement
- Other operating charges +€4,707
up €4,707 (+332.9%), from €1,414 to €6,121
- Depreciation -€3,485
down €3,485 (-22.2%), from €15,675 to €12,189
- Taxes -€308
down €308 (-43.7%), from €706 to €397
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.
Result 2024
€931
Gross operating margin
-€89
Depreciation
+€3,485
Other operating charges
-€4,707
Financial income
-€25
Financial charges
+€181
Taxes
+€308
Result 2025
€85
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.
From operations
+€7
Investment
+€10,083
Financing
-€9,253
Cash 2024
€0
From operations (derived)
+€7
Net result for the year
+€85
Depreciation
+€12,189
Receivables within one year
-€4,334
Deferred charges and accrued income
+€98
Trade debts
-€5,315
Tax, wage and social debts
-€2,423
Other debts
-€300
Accrued charges and deferred income
+€7
Investment (derived)
+€10,083
Investment in fixed assets (net)
+€10,083
Financing
-€9,253
Debts after one year
-€8,609
Current portion of long-term debt
+€350
Short-term financial debts
-€994
Cash 2025
€837
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €259,510 | €242,311 | -€17,199 | -6.6% |
| Fixed assets | 21/28 | €243,768 | €221,496 | -€22,272 | -9.1% |
| Intangible fixed assets | 21 | €668 | €482 | -€187 | -27.9% |
| Tangible fixed assets | 22/27 | €242,754 | €221,014 | -€21,740 | -9.0% |
| Land and buildings | 22 | €209,875 | €202,300 | -€7,575 | -3.6% |
| Furniture and vehicles | 24 | €11,276 | €8,692 | -€2,584 | -22.9% |
| Other tangible fixed assets | 26 | €21,602 | €10,021 | -€11,581 | -53.6% |
| Financial fixed assets | 28 | €345 | - | -€345 | |
| Current assets | 29/58 | €15,743 | €20,815 | +€5,073 | +32.2% |
| Amounts receivable within one year | 40/41 | €15,251 | €19,585 | +€4,334 | +28.4% |
| Trade receivables | 40 | €15,251 | €19,585 | +€4,334 | +28.4% |
| Cash at bank and in hand | 54/58 | - | €837 | +€837 | |
| Deferred charges and accrued income | 490/1 | €491 | €393 | -€98 | -19.9% |
| Total equity and liabilities | 10/49 | €259,510 | €242,311 | -€17,199 | -6.6% |
| Equity | 10/15 | €68,235 | €68,320 | +€85 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €29,291 | €28,274 | -€1,017 | -3.5% |
| Reserves | 13 | €7,353 | €8,370 | +€1,017 | +13.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,284 | €4,284 | = | 0.0% |
| Distributable reserves | 133 | €1,209 | €2,226 | +€1,017 | +84.1% |
| Profit (loss) carried forward | 14 | €12,991 | €13,076 | +€85 | +0.7% |
| Amounts payable | 17/49 | €191,275 | €173,991 | -€17,284 | -9.0% |
| Amounts payable after more than one year | 17 | €167,875 | €159,266 | -€8,609 | -5.1% |
| Financial debts | 170/4 | €167,875 | €159,266 | -€8,609 | -5.1% |
| Amounts payable within one year | 42/48 | €23,389 | €14,706 | -€8,682 | -37.1% |
| Current portion of amounts payable after more than one year | 42 | €8,788 | €9,138 | +€350 | +4.0% |
| Financial debts | 43 | €994 | - | -€994 | |
| Credit institutions | 430/8 | €994 | - | -€994 | |
| Trade debts | 44 | €5,676 | €361 | -€5,315 | -93.6% |
| Suppliers | 440/4 | €5,676 | €361 | -€5,315 | -93.6% |
| Taxes, remuneration and social security | 45 | €4,971 | €2,548 | -€2,423 | -48.7% |
| Taxes | 450/3 | €4,971 | €2,548 | -€2,423 | -48.7% |
| Other amounts payable | 47/48 | €2,959 | €2,659 | -€300 | -10.1% |
| Accrued charges and deferred income | 492/3 | €11 | €18 | +€7 | +64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,675 | €12,189 | -€3,485 | -22.2% |
| Other operating charges | 640/8 | €1,414 | €6,121 | +€4,707 | +332.9% |
| Gross operating margin | 9900 | €25,666 | €25,577 | -€89 | -0.3% |
| Operating profit (loss) | 9901 | €8,578 | €7,266 | -€1,311 | -15.3% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €6,966 | €6,785 | -€181 | -2.6% |
| Recurring financial charges | 65 | €6,966 | €6,785 | -€181 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €1,637 | €482 | -€1,155 | -70.6% |
| Income taxes | 67/77 | €706 | €397 | -€308 | -43.7% |
| Profit (loss) for the period | 9904 | €931 | €85 | -€847 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €931 | €85 | -€847 | -90.9% |
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 3 October 2026 via checked.be.