COMITTY: 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.
COMITTY
Largest movements
- Receivables within one year +€44,919
up €44,919 (+537.6%), from €8,355 to €53,274
of which Trade receivables: +€42,972
- Tangible fixed assets +€27,154
up €27,154 (+411.3%), from €6,603 to €33,757
of which Assets under construction and advance payments: +€15,956
- Cash +€1,236
up €1,236 (+4.1%), from €30,038 to €31,275
mainly Contributions, distributions and other (+€175,000) and Depreciation (+€3,382)
- Contributions +€175,000
up €175,000 (+173.3%), from €101,000 to €276,000
- Profit (loss) carried forward -€95,883
down €95,883 (-149.3%), from -€64,204 to -€160,088
- Trade debts -€8,936
down €8,936 (-73.4%), from €12,168 to €3,232
- Tax, wage and social debts +€2,914
new in 2025: €2,914
- Staff costs +€16,436
new in 2025: €16,436
- Gross operating margin -€11,532
down €11,532 (-18.1%), from -€63,843 to -€75,375
- Depreciation +€3,064
up €3,064 (+963.8%), from €318 to €3,382
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 | €48,964 | €122,058 | +€73,095 | +149.3% |
| Formation expenses | 20 | €1,021 | €806 | -€215 | -21.1% |
| Fixed assets | 21/28 | €6,603 | €33,757 | +€27,154 | +411.3% |
| Tangible fixed assets | 22/27 | €6,603 | €33,757 | +€27,154 | +411.3% |
| Plant, machinery and equipment | 23 | €6,603 | €15,860 | +€9,257 | +140.2% |
| Furniture and vehicles | 24 | - | €1,941 | +€1,941 | |
| Assets under construction and advance payments | 27 | - | €15,956 | +€15,956 | |
| Current assets | 29/58 | €41,340 | €87,495 | +€46,155 | +111.6% |
| Stocks and contracts in progress | 3 | €2,946 | €2,946 | = | 0.0% |
| Stocks | 30/36 | €2,946 | €2,946 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,355 | €53,274 | +€44,919 | +537.6% |
| Trade receivables | 40 | €1,571 | €44,543 | +€42,972 | +2736.0% |
| Other amounts receivable | 41 | €6,785 | €8,731 | +€1,947 | +28.7% |
| Cash at bank and in hand | 54/58 | €30,038 | €31,275 | +€1,236 | +4.1% |
| Total equity and liabilities | 10/49 | €48,964 | €122,058 | +€73,095 | +149.3% |
| Equity | 10/15 | €36,796 | €115,912 | +€79,117 | +215.0% |
| Contributions | 10/11 | €101,000 | €276,000 | +€175,000 | +173.3% |
| Profit (loss) carried forward | 14 | -€64,204 | -€160,088 | -€95,883 | -149.3% |
| Amounts payable | 17/49 | €12,168 | €6,146 | -€6,022 | -49.5% |
| Amounts payable within one year | 42/48 | €12,168 | €6,146 | -€6,022 | -49.5% |
| Trade debts | 44 | €12,168 | €3,232 | -€8,936 | -73.4% |
| Suppliers | 440/4 | €12,168 | €3,232 | -€8,936 | -73.4% |
| Taxes, remuneration and social security | 45 | - | €2,914 | +€2,914 | |
| Remuneration and social security | 454/9 | - | €2,914 | +€2,914 | |
| Remuneration, social security and pensions | 62 | - | €16,436 | +€16,436 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €3,382 | +€3,064 | +963.8% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€63,843 | -€75,375 | -€11,532 | -18.1% |
| Operating profit (loss) | 9901 | -€64,161 | -€95,593 | -€31,431 | -49.0% |
| Financial income | 75/76B | - | €122 | +€122 | |
| Recurring financial income | 75 | - | €122 | +€122 | |
| Financial charges | 65/66B | €43 | €410 | +€367 | +851.3% |
| Recurring financial charges | 65 | €43 | €410 | +€367 | +851.3% |
| Profit (loss) for the period before taxes | 9903 | -€64,204 | -€95,881 | -€31,677 | -49.3% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | -€64,204 | -€95,883 | -€31,679 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,204 | -€95,883 | -€31,679 | -49.3% |
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 10 October 2026 via checked.be.