COMITO Consulting: 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.
COMITO Consulting
Largest movements
- Cash +€12,970
up €12,970 (+6.9%), from €187,570 to €200,540
mainly Tax, wage and social debts (+€41,624) and Other debts (+€37,455)
- Deferred charges and accrued income -€9,908
down €9,908 (-83.2%), from €11,911 to €2,003
- Receivables within one year +€7,900
up €7,900 (+3.7%), from €214,760 to €222,660
of which Other amounts receivable: +€5,281
- Reserves -€70,223
down €70,223 (-25.8%), from €272,679 to €202,456
of which Distributable reserves: -€70,223
- Tax, wage and social debts +€41,624
up €41,624 (+39.9%), from €104,349 to €145,973
of which Taxes: +€28,358
- Other debts +€37,455
up €37,455 (+139.2%), from €26,908 to €64,363
- Trade debts +€28,818
up €28,818 (+337.6%), from €8,537 to €37,355
- Profit (loss) carried forward -€27,631
down €27,631, from €0 to -€27,631
- Staff costs +€153,108
up €153,108 (+24.1%), from €634,213 to €787,321
- Gross operating margin +€95,616
up €95,616 (+13.9%), from €685,923 to €781,539
- Taxes -€11,718
down €11,718 (-82.5%), from €14,202 to €2,484
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 | €423,066 | €434,340 | +€11,274 | +2.7% |
| Fixed assets | 21/28 | €8,825 | €9,137 | +€312 | +3.5% |
| Tangible fixed assets | 22/27 | €8,825 | €9,137 | +€312 | +3.5% |
| Plant, machinery and equipment | 23 | €7,369 | €8,579 | +€1,211 | +16.4% |
| Furniture and vehicles | 24 | €1,456 | €557 | -€899 | -61.7% |
| Current assets | 29/58 | €414,241 | €425,203 | +€10,963 | +2.6% |
| Amounts receivable within one year | 40/41 | €214,760 | €222,660 | +€7,900 | +3.7% |
| Trade receivables | 40 | €176,102 | €178,722 | +€2,619 | +1.5% |
| Other amounts receivable | 41 | €38,657 | €43,939 | +€5,281 | +13.7% |
| Cash at bank and in hand | 54/58 | €187,570 | €200,540 | +€12,970 | +6.9% |
| Deferred charges and accrued income | 490/1 | €11,911 | €2,003 | -€9,908 | -83.2% |
| Total equity and liabilities | 10/49 | €423,066 | €434,340 | +€11,274 | +2.7% |
| Equity | 10/15 | €282,679 | €184,825 | -€97,855 | -34.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €272,679 | €202,456 | -€70,223 | -25.8% |
| Tax-exempt reserves | 132 | €256 | €256 | = | 0.0% |
| Distributable reserves | 133 | €272,423 | €202,200 | -€70,223 | -25.8% |
| Profit (loss) carried forward | 14 | €0 | -€27,631 | -€27,631 | |
| Amounts payable | 17/49 | €140,386 | €249,515 | +€109,129 | +77.7% |
| Amounts payable within one year | 42/48 | €140,386 | €249,515 | +€109,129 | +77.7% |
| Financial debts | 43 | €592 | €1,824 | +€1,232 | +208.1% |
| Credit institutions | 430/8 | €592 | €1,824 | +€1,232 | +208.1% |
| Trade debts | 44 | €8,537 | €37,355 | +€28,818 | +337.6% |
| Suppliers | 440/4 | €8,537 | €37,355 | +€28,818 | +337.6% |
| Taxes, remuneration and social security | 45 | €104,349 | €145,973 | +€41,624 | +39.9% |
| Taxes | 450/3 | €24,200 | €52,558 | +€28,358 | +117.2% |
| Remuneration and social security | 454/9 | €80,149 | €93,415 | +€13,266 | +16.6% |
| Other amounts payable | 47/48 | €26,908 | €64,363 | +€37,455 | +139.2% |
| Remuneration, social security and pensions | 62 | €634,213 | €787,321 | +€153,108 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,059 | €3,696 | -€363 | -8.9% |
| Other operating charges | 640/8 | €1,114 | €1,157 | +€42 | +3.8% |
| Non-recurring operating charges | 66A | - | €9,863 | +€9,863 | |
| Gross operating margin | 9900 | €685,923 | €781,539 | +€95,616 | +13.9% |
| Operating profit (loss) | 9901 | €46,537 | -€20,498 | -€67,034 | |
| Financial income | 75/76B | €1,289 | €1,016 | -€273 | -21.1% |
| Recurring financial income | 75 | €1,289 | €1,016 | -€273 | -21.1% |
| Financial charges | 65/66B | €13,943 | €11,526 | -€2,417 | -17.3% |
| Recurring financial charges | 65 | €13,943 | €11,526 | -€2,417 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €33,882 | -€31,007 | -€64,890 | |
| Income taxes | 67/77 | €14,202 | €2,484 | -€11,718 | -82.5% |
| Profit (loss) for the period | 9904 | €19,680 | -€33,491 | -€53,171 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,680 | -€33,491 | -€53,171 |
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 5 October 2026 via checked.be.