COMITMA: 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.
COMITMA
Largest movements
- Cash -€353
down €353 (-76.1%), from €464 to €111
mainly Trade debts (-€256) and Tax, wage and social debts (-€226)
- Trade debts -€256
no longer reported in 2025 (was €256)
- Tax, wage and social debts -€226
no longer reported in 2025 (was €226)
- Other debts +€225
up €225 (+7.4%), from €3,042 to €3,267
- Profit (loss) carried forward -€96
down €96 (-0.2%), from -€49,391 to -€49,487
- Gross operating margin +€211
no longer reported in 2025 (was -€211)
- Financial charges +€97
new in 2025: €97
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 | €917 | €564 | -€353 | -38.5% |
| Current assets | 29/58 | €917 | €564 | -€353 | -38.5% |
| Amounts receivable within one year | 40/41 | €453 | €453 | = | 0.0% |
| Other amounts receivable | 41 | €453 | €453 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €464 | €111 | -€353 | -76.1% |
| Total equity and liabilities | 10/49 | €917 | €564 | -€353 | -38.5% |
| Equity | 10/15 | -€2,607 | -€2,703 | -€96 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,184 | €28,184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,053 | €1,053 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,053 | €1,053 | = | 0.0% |
| Distributable reserves | 133 | €27,131 | €27,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,391 | -€49,487 | -€96 | -0.2% |
| Amounts payable | 17/49 | €3,524 | €3,267 | -€257 | -7.3% |
| Amounts payable within one year | 42/48 | €3,524 | €3,267 | -€257 | -7.3% |
| Trade debts | 44 | €256 | - | -€256 | |
| Suppliers | 440/4 | €256 | - | -€256 | |
| Taxes, remuneration and social security | 45 | €226 | - | -€226 | |
| Taxes | 450/3 | €226 | - | -€226 | |
| Other amounts payable | 47/48 | €3,042 | €3,267 | +€225 | +7.4% |
| Gross operating margin | 9900 | -€211 | - | +€211 | |
| Operating profit (loss) | 9901 | -€211 | - | +€211 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €97 | +€97 | |
| Recurring financial charges | 65 | - | €97 | +€97 | |
| Profit (loss) for the period before taxes | 9903 | -€211 | -€96 | +€115 | +54.5% |
| Profit (loss) for the period | 9904 | -€211 | -€96 | +€115 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€211 | -€96 | +€115 | +54.5% |
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 6 October 2026 via checked.be.