COMIVIGO: 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.
COMIVIGO
Largest movements
- Receivables after one year -€21,500
down €21,500 (-100.0%), from €21,500 to €0
- Receivables within one year -€17,314
down €17,314 (-50.4%), from €34,335 to €17,021
of which Other amounts receivable: -€11,869
- Cash +€13,127
up €13,127 (+62.4%), from €21,024 to €34,151
mainly Receivables after one year (+€21,500) and Receivables within one year (+€17,314)
- Tangible fixed assets -€1,360
down €1,360 (-29.8%), from €4,564 to €3,204
- Reserves -€36,004
down €36,004 (-41.4%), from €86,958 to €50,954
- Other debts +€7,745
up €7,745 (+2348.7%), from €330 to €8,074
- Profit (loss) carried forward +€3,371
up €3,371 (+14.2%), from -€23,746 to -€20,375
- Tax, wage and social debts -€1,979
down €1,979 (-41.4%), from €4,782 to €2,803
- Gross operating margin +€9,141
up €9,141 (+50417.3%), from €18 to €9,159
- Taxes +€1,520
up €1,520 (+64.7%), from €2,349 to €3,869
- Financial income -€677
down €677 (-59.7%), from €1,132 to €456
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 | €83,478 | €56,529 | -€26,949 | -32.3% |
| Fixed assets | 21/28 | €4,564 | €3,204 | -€1,360 | -29.8% |
| Tangible fixed assets | 22/27 | €4,564 | €3,204 | -€1,360 | -29.8% |
| Furniture and vehicles | 24 | €4,564 | €3,204 | -€1,360 | -29.8% |
| Current assets | 29/58 | €78,913 | €53,324 | -€25,589 | -32.4% |
| Amounts receivable after more than one year | 29 | €21,500 | €0 | -€21,500 | -100.0% |
| Other amounts receivable | 291 | €21,500 | €0 | -€21,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €34,335 | €17,021 | -€17,314 | -50.4% |
| Trade receivables | 40 | €22,335 | €16,890 | -€5,445 | -24.4% |
| Other amounts receivable | 41 | €12,000 | €131 | -€11,869 | -98.9% |
| Cash at bank and in hand | 54/58 | €21,024 | €34,151 | +€13,127 | +62.4% |
| Deferred charges and accrued income | 490/1 | €2,055 | €2,153 | +€98 | +4.8% |
| Total equity and liabilities | 10/49 | €83,478 | €56,529 | -€26,949 | -32.3% |
| Equity | 10/15 | €69,713 | €37,079 | -€32,633 | -46.8% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €86,958 | €50,954 | -€36,004 | -41.4% |
| Distributable reserves | 133 | €86,958 | €50,954 | -€36,004 | -41.4% |
| Profit (loss) carried forward | 14 | -€23,746 | -€20,375 | +€3,371 | +14.2% |
| Amounts payable | 17/49 | €13,765 | €19,450 | +€5,685 | +41.3% |
| Amounts payable within one year | 42/48 | €13,765 | €19,450 | +€5,685 | +41.3% |
| Trade debts | 44 | €8,653 | €8,572 | -€81 | -0.9% |
| Suppliers | 440/4 | €8,653 | €8,572 | -€81 | -0.9% |
| Taxes, remuneration and social security | 45 | €4,782 | €2,803 | -€1,979 | -41.4% |
| Taxes | 450/3 | €4,782 | €2,803 | -€1,979 | -41.4% |
| Other amounts payable | 47/48 | €330 | €8,074 | +€7,745 | +2348.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,360 | €1,360 | = | 0.0% |
| Other operating charges | 640/8 | €824 | €850 | +€26 | +3.2% |
| Gross operating margin | 9900 | €18 | €9,159 | +€9,141 | +50417.3% |
| Operating profit (loss) | 9901 | -€2,166 | €6,949 | +€9,115 | |
| Financial income | 75/76B | €1,132 | €456 | -€677 | -59.7% |
| Recurring financial income | 75 | €1,132 | €456 | -€677 | -59.7% |
| Financial charges | 65/66B | €155 | €165 | +€10 | +6.3% |
| Recurring financial charges | 65 | €155 | €165 | +€10 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,188 | €7,240 | +€8,428 | |
| Income taxes | 67/77 | €2,349 | €3,869 | +€1,520 | +64.7% |
| Profit (loss) for the period | 9904 | -€3,538 | €3,371 | +€6,908 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,538 | €3,371 | +€6,908 |
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.