COMITI: 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.
COMITI
Largest movements
- Current investments -€56,000
no longer reported in 2025 (was €56,000)
- Cash +€51,484
up €51,484 (+76.6%), from €67,187 to €118,670
mainly Other debts (+€133,934) and Current investments (+€56,000)
- Tangible fixed assets +€28,677
up €28,677 (+1,604%), from €1,787 to €30,464
of which Land and buildings: +€27,652
- Deferred charges and accrued income +€3,250
new in 2025: €3,250
- Other debts +€133,934
up €133,934 (+1,050%), from €12,750 to €146,684
- Profit (loss) carried forward -€116,042
no longer reported in 2025 (was €116,042)
- Trade debts +€7,323
up €7,323 (+136,111%), from €5 to €7,328
- Gross operating margin -€7,178
down €7,178 (-8.4%), from €85,379 to €78,201
- Depreciation +€6,114
up €6,114 (+465%), from €1,314 to €7,428
- Staff costs -€3,878
no longer reported in 2025 (was €3,878)
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.
Derived cash bridge
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 | €165,211 | €192,013 | +€26,803 | +16.2% |
| Fixed assets | 21/28 | €1,787 | €30,684 | +€28,897 | +1,617% |
| Tangible fixed assets | 22/27 | €1,787 | €30,464 | +€28,677 | +1,604% |
| Land and buildings | 22 | - | €27,652 | +€27,652 | |
| Plant, machinery and equipment | 23 | €1,267 | €851 | -€417 | -32.9% |
| Furniture and vehicles | 24 | €520 | €1,961 | +€1,441 | +277% |
| Financial fixed assets | 28 | - | €220 | +€220 | |
| Current assets | 29/58 | €163,423 | €161,329 | -€2,094 | -1.3% |
| Amounts receivable within one year | 40/41 | €40,236 | €39,409 | -€828 | -2.1% |
| Trade receivables | 40 | €19,391 | €19,409 | +€18 | +0.1% |
| Other amounts receivable | 41 | €20,846 | €20,000 | -€846 | -4.1% |
| Current investments | 50/53 | €56,000 | - | -€56,000 | |
| Cash at bank and in hand | 54/58 | €67,187 | €118,670 | +€51,484 | +76.6% |
| Deferred charges and accrued income | 490/1 | - | €3,250 | +€3,250 | |
| Total equity and liabilities | 10/49 | €165,211 | €192,013 | +€26,803 | +16.2% |
| Equity | 10/15 | €122,862 | €6,820 | -€116,042 | -94.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,042 | - | -€116,042 | |
| Amounts payable | 17/49 | €42,349 | €185,193 | +€142,845 | +337% |
| Amounts payable within one year | 42/48 | €42,349 | €185,193 | +€142,845 | +337% |
| Trade debts | 44 | €5 | €7,328 | +€7,323 | +136,111% |
| Suppliers | 440/4 | €5 | €7,328 | +€7,323 | +136,111% |
| Taxes, remuneration and social security | 45 | €29,593 | €31,181 | +€1,588 | +5.4% |
| Taxes | 450/3 | €29,593 | €31,181 | +€1,588 | +5.4% |
| Other amounts payable | 47/48 | €12,750 | €146,684 | +€133,934 | +1,050% |
| Remuneration, social security and pensions | 62 | €3,878 | - | -€3,878 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €7,428 | +€6,114 | +465% |
| Other operating charges | 640/8 | - | €799 | +€799 | |
| Gross operating margin | 9900 | €85,379 | €78,201 | -€7,178 | -8.4% |
| Operating profit (loss) | 9901 | €80,188 | €69,974 | -€10,213 | -12.7% |
| Financial charges | 65/66B | €56 | €75 | +€19 | +33.2% |
| Recurring financial charges | 65 | €56 | €75 | +€19 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €80,131 | €69,899 | -€10,232 | -12.8% |
| Income taxes | 67/77 | €20,000 | €19,827 | -€173 | -0.9% |
| Profit (loss) for the period | 9904 | €60,131 | €50,072 | -€10,059 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,131 | €50,072 | -€10,059 | -16.7% |
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 14 October 2026 via checked.be.