COMITRA: 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.
COMITRA
Largest movements
- Cash +€125,122
up €125,122 (+45.8%), from €273,209 to €398,330
mainly Depreciation (+€280,175) and Receivables within one year (+€107,182)
- Receivables within one year -€107,182
down €107,182 (-14.6%), from €735,985 to €628,803
of which Other amounts receivable: -€57,318
- Tangible fixed assets +€65,918
up €65,918 (+7.4%), from €893,479 to €959,396
of which Leasing and similar rights: +€81,743
- Stocks and contracts +€20,484
up €20,484 (+122%), from €16,776 to €37,260
- Current portion of long-term debt +€50,583
up €50,583 (+23.2%), from €217,645 to €268,228
- Trade debts +€32,090
up €32,090 (+23.0%), from €139,706 to €171,796
- Reserves +€29,344
up €29,344 (+3.7%), from €789,987 to €819,330
of which Distributable reserves: +€29,344
- Debts after one year +€26,302
up €26,302 (+4.4%), from €595,543 to €621,845
- Tax, wage and social debts -€24,306
down €24,306 (-30.6%), from €79,360 to €55,054
of which Remuneration and social security: -€15,134
- Depreciation +€67,943
up €67,943 (+32.0%), from €212,232 to €280,175
- Gross operating margin -€62,649
down €62,649 (-6.9%), from €905,334 to €842,685
- Staff costs -€52,291
down €52,291 (-14.3%), from €366,294 to €314,003
- Taxes -€38,527
down €38,527 (-56.6%), from €68,025 to €29,498
- Other operating charges +€36,905
up €36,905 (+53.7%), from €68,700 to €105,605
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 | €1,920,543 | €2,038,282 | +€117,738 | +6.1% |
| Fixed assets | 21/28 | €893,528 | €959,446 | +€65,918 | +7.4% |
| Tangible fixed assets | 22/27 | €893,479 | €959,396 | +€65,918 | +7.4% |
| Plant, machinery and equipment | 23 | - | €4,824 | +€4,824 | |
| Furniture and vehicles | 24 | €130,764 | €110,116 | -€20,648 | -15.8% |
| Leasing and similar rights | 25 | €762,714 | €844,457 | +€81,743 | +10.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,027,015 | €1,078,836 | +€51,820 | +5.0% |
| Stocks and contracts in progress | 3 | €16,776 | €37,260 | +€20,484 | +122% |
| Stocks | 30/36 | €16,776 | €37,260 | +€20,484 | +122% |
| Amounts receivable within one year | 40/41 | €735,985 | €628,803 | -€107,182 | -14.6% |
| Trade receivables | 40 | €661,820 | €611,955 | -€49,864 | -7.5% |
| Other amounts receivable | 41 | €74,165 | €16,847 | -€57,318 | -77.3% |
| Cash at bank and in hand | 54/58 | €273,209 | €398,330 | +€125,122 | +45.8% |
| Deferred charges and accrued income | 490/1 | €1,046 | €14,443 | +€13,397 | +1,281% |
| Total equity and liabilities | 10/49 | €1,920,543 | €2,038,282 | +€117,738 | +6.1% |
| Equity | 10/15 | €821,237 | €850,580 | +€29,344 | +3.6% |
| Contributions | 10/11 | €31,250 | €31,250 | = | 0.0% |
| Reserves | 13 | €789,987 | €819,330 | +€29,344 | +3.7% |
| Tax-exempt reserves | 132 | €14,500 | €14,500 | = | 0.0% |
| Distributable reserves | 133 | €775,487 | €804,830 | +€29,344 | +3.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,099,307 | €1,187,701 | +€88,394 | +8.0% |
| Amounts payable after more than one year | 17 | €595,543 | €621,845 | +€26,302 | +4.4% |
| Financial debts | 170/4 | €595,543 | €621,845 | +€26,302 | +4.4% |
| Amounts payable within one year | 42/48 | €503,763 | €565,856 | +€62,093 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €217,645 | €268,228 | +€50,583 | +23.2% |
| Financial debts | 43 | €20,477 | €10,163 | -€10,314 | -50.4% |
| Credit institutions | 430/8 | €20,477 | €10,163 | -€10,314 | -50.4% |
| Trade debts | 44 | €139,706 | €171,796 | +€32,090 | +23.0% |
| Suppliers | 440/4 | €139,706 | €171,796 | +€32,090 | +23.0% |
| Taxes, remuneration and social security | 45 | €79,360 | €55,054 | -€24,306 | -30.6% |
| Taxes | 450/3 | €41,766 | €32,594 | -€9,171 | -22.0% |
| Remuneration and social security | 454/9 | €37,594 | €22,460 | -€15,134 | -40.3% |
| Other amounts payable | 47/48 | €46,576 | €60,615 | +€14,040 | +30.1% |
| Non-recurring operating income | 76A | €18,000 | €0 | -€18,000 | -100% |
| Remuneration, social security and pensions | 62 | €366,294 | €314,003 | -€52,291 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212,232 | €280,175 | +€67,943 | +32.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,706 | +€1,706 | |
| Other operating charges | 640/8 | €68,700 | €105,605 | +€36,905 | +53.7% |
| Gross operating margin | 9900 | €905,334 | €842,685 | -€62,649 | -6.9% |
| Operating profit (loss) | 9901 | €258,108 | €141,197 | -€116,912 | -45.3% |
| Financial income | 75/76B | €283 | €1,070 | +€788 | +279% |
| Recurring financial income | 75 | €283 | €1,070 | +€788 | +279% |
| Financial charges | 65/66B | €30,507 | €35,165 | +€4,658 | +15.3% |
| Recurring financial charges | 65 | €30,507 | €35,165 | +€4,658 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €227,884 | €107,102 | -€120,782 | -53.0% |
| Income taxes | 67/77 | €68,025 | €29,498 | -€38,527 | -56.6% |
| Profit (loss) for the period | 9904 | €159,859 | €77,603 | -€82,256 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €159,859 | €77,603 | -€82,256 | -51.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.