COMITTEL: 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.
COMITTEL
Largest movements
- Receivables within one year +€86,169
up €86,169 (+81.5%), from €105,709 to €191,878
of which Trade receivables: +€80,243
- Tangible fixed assets -€28,485
down €28,485 (-22.9%), from €124,256 to €95,771
of which Plant, machinery and equipment: -€124,256
- Intangible fixed assets +€19,007
new in 2025: €19,007
- Other debts +€140,551
up €140,551 (+46.1%), from €304,778 to €445,329
- Profit (loss) carried forward -€37,006
down €37,006 (-38.9%), from €95,089 to €58,083
- Debts after one year -€18,261
down €18,261 (-26.8%), from €68,049 to €49,787
- Trade debts -€6,974
down €6,974 (-26.8%), from €26,061 to €19,087
- Gross operating margin +€34,520
up €34,520 (+17.7%), from €195,464 to €229,984
- Depreciation +€12,944
up €12,944 (+77.9%), from €16,608 to €29,552
- Write-downs -€11,512
down €11,512, from €938 to -€10,574
- Staff costs +€8,883
up €8,883 (+21.6%), from €41,095 to €49,978
- Other operating charges +€4,796
up €4,796 (+60.5%), from €7,924 to €12,720
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 | €557,293 | €630,734 | +€73,442 | +13.2% |
| Fixed assets | 21/28 | €124,261 | €114,784 | -€9,478 | -7.6% |
| Intangible fixed assets | 21 | - | €19,007 | +€19,007 | |
| Tangible fixed assets | 22/27 | €124,256 | €95,771 | -€28,485 | -22.9% |
| Plant, machinery and equipment | 23 | €124,256 | - | -€124,256 | |
| Furniture and vehicles | 24 | - | €95,771 | +€95,771 | |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €433,031 | €515,951 | +€82,919 | +19.1% |
| Amounts receivable within one year | 40/41 | €105,709 | €191,878 | +€86,169 | +81.5% |
| Trade receivables | 40 | €105,709 | €185,951 | +€80,243 | +75.9% |
| Other amounts receivable | 41 | - | €5,927 | +€5,927 | |
| Cash at bank and in hand | 54/58 | €320,441 | €320,765 | +€323 | +0.1% |
| Deferred charges and accrued income | 490/1 | €6,882 | €3,308 | -€3,573 | -51.9% |
| Total equity and liabilities | 10/49 | €557,293 | €630,734 | +€73,442 | +13.2% |
| Equity | 10/15 | €105,089 | €68,083 | -€37,006 | -35.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,089 | €58,083 | -€37,006 | -38.9% |
| Amounts payable | 17/49 | €452,203 | €562,651 | +€110,448 | +24.4% |
| Amounts payable after more than one year | 17 | €68,049 | €49,787 | -€18,261 | -26.8% |
| Financial debts | 170/4 | €68,049 | €49,787 | -€18,261 | -26.8% |
| Amounts payable within one year | 42/48 | €374,103 | €505,424 | +€131,320 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | €17,722 | €18,261 | +€539 | +3.0% |
| Trade debts | 44 | €26,061 | €19,087 | -€6,974 | -26.8% |
| Suppliers | 440/4 | €26,061 | €19,087 | -€6,974 | -26.8% |
| Taxes, remuneration and social security | 45 | €25,542 | €22,747 | -€2,796 | -10.9% |
| Taxes | 450/3 | €14,032 | €9,203 | -€4,830 | -34.4% |
| Remuneration and social security | 454/9 | €11,510 | €13,544 | +€2,034 | +17.7% |
| Other amounts payable | 47/48 | €304,778 | €445,329 | +€140,551 | +46.1% |
| Accrued charges and deferred income | 492/3 | €10,051 | €7,440 | -€2,611 | -26.0% |
| Remuneration, social security and pensions | 62 | €41,095 | €49,978 | +€8,883 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,608 | €29,552 | +€12,944 | +77.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €938 | -€10,574 | -€11,512 | |
| Other operating charges | 640/8 | €7,924 | €12,720 | +€4,796 | +60.5% |
| Gross operating margin | 9900 | €195,464 | €229,984 | +€34,520 | +17.7% |
| Operating profit (loss) | 9901 | €128,899 | €148,308 | +€19,410 | +15.1% |
| Financial income | 75/76B | €133 | €925 | +€791 | +593% |
| Recurring financial income | 75 | €133 | €925 | +€791 | +593% |
| Financial charges | 65/66B | €11,535 | €9,981 | -€1,554 | -13.5% |
| Recurring financial charges | 65 | €11,535 | €9,981 | -€1,554 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €117,497 | €139,252 | +€21,755 | +18.5% |
| Income taxes | 67/77 | €23,526 | €26,258 | +€2,731 | +11.6% |
| Profit (loss) for the period | 9904 | €93,971 | €112,994 | +€19,023 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,971 | €112,994 | +€19,023 | +20.2% |
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 15 October 2026 via checked.be.