COMITIS: 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.
COMITIS
Largest movements
- Cash +€8,474
up €8,474 (+88.5%), from €9,573 to €18,047
mainly Net result for the year (+€10,281) and Trade debts (+€600)
- Deferred charges and accrued income +€1,030
up €1,030 (+216%), from €476 to €1,507
- Tangible fixed assets +€678
up €678 (+58.8%), from €1,153 to €1,831
- Profit (loss) carried forward +€9,448
up €9,448 (+115%), from €8,210 to €17,658
- Trade debts +€600
up €600 (+50.1%), from €1,198 to €1,799
- Tax, wage and social debts +€355
up €355 (+67.3%), from €528 to €883
- Gross operating margin -€1,859
down €1,859 (-10.4%), from €17,937 to €16,078
- Financial charges -€578
down €578 (-21.4%), from €2,705 to €2,127
- Depreciation +€414
up €414 (+543%), from €76 to €490
- Taxes +€324
up €324 (+11.3%), from €2,877 to €3,201
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 | €11,296 | €21,673 | +€10,377 | +91.9% |
| Fixed assets | 21/28 | €1,153 | €1,831 | +€678 | +58.8% |
| Tangible fixed assets | 22/27 | €1,153 | €1,831 | +€678 | +58.8% |
| Furniture and vehicles | 24 | €1,153 | €1,831 | +€678 | +58.8% |
| Current assets | 29/58 | €10,143 | €19,842 | +€9,699 | +95.6% |
| Amounts receivable within one year | 40/41 | €94 | €288 | +€194 | +207% |
| Other amounts receivable | 41 | €94 | €288 | +€194 | +207% |
| Cash at bank and in hand | 54/58 | €9,573 | €18,047 | +€8,474 | +88.5% |
| Deferred charges and accrued income | 490/1 | €476 | €1,507 | +€1,030 | +216% |
| Total equity and liabilities | 10/49 | €11,296 | €21,673 | +€10,377 | +91.9% |
| Equity | 10/15 | €8,710 | €18,158 | +€9,448 | +108% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,210 | €17,658 | +€9,448 | +115% |
| Amounts payable | 17/49 | €2,586 | €3,515 | +€930 | +36.0% |
| Amounts payable within one year | 42/48 | €2,586 | €3,515 | +€930 | +36.0% |
| Trade debts | 44 | €1,198 | €1,799 | +€600 | +50.1% |
| Suppliers | 440/4 | €1,198 | €1,799 | +€600 | +50.1% |
| Taxes, remuneration and social security | 45 | €528 | €883 | +€355 | +67.3% |
| Taxes | 450/3 | €528 | €883 | +€355 | +67.3% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | €490 | +€414 | +543% |
| Gross operating margin | 9900 | €17,937 | €16,078 | -€1,859 | -10.4% |
| Operating profit (loss) | 9901 | €17,861 | €15,589 | -€2,272 | -12.7% |
| Financial income | 75/76B | €2 | €20 | +€18 | +721% |
| Recurring financial income | 75 | €2 | €20 | +€18 | +721% |
| Financial charges | 65/66B | €2,705 | €2,127 | -€578 | -21.4% |
| Recurring financial charges | 65 | €2,705 | €2,127 | -€578 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €15,159 | €13,482 | -€1,677 | -11.1% |
| Income taxes | 67/77 | €2,877 | €3,201 | +€324 | +11.3% |
| Profit (loss) for the period | 9904 | €12,282 | €10,281 | -€2,001 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,282 | €10,281 | -€2,001 | -16.3% |
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 17 October 2026 via checked.be.