COMITES: 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.
COMITES
Largest movements
- Cash -€3,329
down €3,329 (-59.7%), from €5,579 to €2,250
mainly Other debts (-€2,238) and Net result for the year (-€1,910)
- Receivables within one year -€820
down €820 (-39.0%), from €2,100 to €1,280
of which Trade receivables: -€2,100
- Other debts -€2,238
no longer reported in 2025 (was €2,238)
- Profit (loss) carried forward -€1,910
down €1,910 (-14.5%), from -€13,151 to -€15,061
No income-statement line moved by more than 1% of the activity.
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 | €7,679 | €3,531 | -€4,149 | -54.0% |
| Current assets | 29/58 | €7,679 | €3,531 | -€4,149 | -54.0% |
| Amounts receivable within one year | 40/41 | €2,100 | €1,280 | -€820 | -39.0% |
| Trade receivables | 40 | €2,100 | - | -€2,100 | |
| Other amounts receivable | 41 | - | €1,280 | +€1,280 | |
| Cash at bank and in hand | 54/58 | €5,579 | €2,250 | -€3,329 | -59.7% |
| Total equity and liabilities | 10/49 | €7,679 | €3,531 | -€4,149 | -54.0% |
| Equity | 10/15 | €5,441 | €3,531 | -€1,910 | -35.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,151 | -€15,061 | -€1,910 | -14.5% |
| Amounts payable | 17/49 | €2,238 | - | -€2,238 | |
| Amounts payable within one year | 42/48 | €2,238 | - | -€2,238 | |
| Other amounts payable | 47/48 | €2,238 | - | -€2,238 | |
| Turnover | 70 | €12,100 | €12,100 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,691 | €13,797 | +€106 | +0.8% |
| Other operating charges | 640/8 | €167 | €169 | +€2 | +1.2% |
| Gross operating margin | 9900 | -€1,591 | -€1,697 | -€106 | -6.7% |
| Operating profit (loss) | 9901 | -€1,757 | -€1,866 | -€108 | -6.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +127.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +127.3% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,802 | -€1,910 | -€108 | -6.0% |
| Profit (loss) for the period | 9904 | -€1,802 | -€1,910 | -€108 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,802 | -€1,910 | -€108 | -6.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.