COMIZZO: 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.
COMIZZO
Largest movements
- Receivables within one year -€255,033
down €255,033 (-86.4%), from €295,290 to €40,257
of which Other amounts receivable: -€172,462
- Financial fixed assets +€157,436
up €157,436 (+18.0%), from €875,210 to €1.0m
- Trade debts -€78,377
down €78,377 (-6.2%), from €1.3m to €1.2m
- Short-term financial debts -€12,380
down €12,380 (-98.9%), from €12,521 to €142
- Purchases and services -€779,374
down €779,374 (-92.0%), from €847,265 to €67,892
- Turnover -€637,694
down €637,694 (-91.1%), from €700,282 to €62,589
- Gross operating margin -€613,552
down €613,552, from €609,793 to -€3,759
- Taxes -€122,539
no longer reported in 2024 (was €122,539)
- Financial charges -€116,213
down €116,213 (-99.2%), from €117,202 to €989
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,177,216 | €1,075,771 | -€101,446 | -8.6% |
| Fixed assets | 21/28 | €875,210 | €1,032,646 | +€157,436 | +18.0% |
| Financial fixed assets | 28 | €875,210 | €1,032,646 | +€157,436 | +18.0% |
| Current assets | 29/58 | €302,006 | €43,124 | -€258,882 | -85.7% |
| Amounts receivable within one year | 40/41 | €295,290 | €40,257 | -€255,033 | -86.4% |
| Trade receivables | 40 | €113,218 | €30,647 | -€82,571 | -72.9% |
| Other amounts receivable | 41 | €182,072 | €9,610 | -€172,462 | -94.7% |
| Cash at bank and in hand | 54/58 | €3,748 | €2,563 | -€1,184 | -31.6% |
| Deferred charges and accrued income | 490/1 | €2,968 | €304 | -€2,664 | -89.8% |
| Total equity and liabilities | 10/49 | €1,177,216 | €1,075,771 | -€101,446 | -8.6% |
| Equity | 10/15 | -€315,815 | -€321,892 | -€6,077 | -1.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €118,100 | €118,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €108,100 | €108,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€533,915 | -€539,992 | -€6,077 | -1.1% |
| Amounts payable | 17/49 | €1,493,031 | €1,397,662 | -€95,368 | -6.4% |
| Amounts payable within one year | 42/48 | €1,492,593 | €1,397,640 | -€94,954 | -6.4% |
| Financial debts | 43 | €12,521 | €142 | -€12,380 | -98.9% |
| Credit institutions | 430/8 | €12,521 | €142 | -€12,380 | -98.9% |
| Trade debts | 44 | €1,271,689 | €1,193,312 | -€78,377 | -6.2% |
| Suppliers | 440/4 | €1,271,689 | €1,193,312 | -€78,377 | -6.2% |
| Taxes, remuneration and social security | 45 | €155,430 | €157,316 | +€1,886 | +1.2% |
| Taxes | 450/3 | €155,430 | €157,316 | +€1,886 | +1.2% |
| Other amounts payable | 47/48 | €52,952 | €46,870 | -€6,083 | -11.5% |
| Accrued charges and deferred income | 492/3 | €438 | €23 | -€415 | -94.8% |
| Turnover | 70 | €700,282 | €62,589 | -€637,694 | -91.1% |
| Non-recurring operating income | 76A | €750,000 | - | -€750,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €847,265 | €67,892 | -€779,374 | -92.0% |
| Other operating charges | 640/8 | €5,397 | €1,330 | -€4,067 | -75.4% |
| Non-recurring operating charges | 66A | €713,500 | - | -€713,500 | |
| Gross operating margin | 9900 | €609,793 | -€3,759 | -€613,552 | |
| Operating profit (loss) | 9901 | -€109,104 | -€5,089 | +€104,015 | +95.3% |
| Financial income | 75/76B | €965 | €0 | -€965 | -100.0% |
| Recurring financial income | 75 | €965 | €0 | -€965 | -100.0% |
| Financial charges | 65/66B | €117,202 | €989 | -€116,213 | -99.2% |
| Recurring financial charges | 65 | €117,202 | €989 | -€116,213 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | -€225,341 | -€6,077 | +€219,263 | +97.3% |
| Income taxes | 67/77 | €122,539 | - | -€122,539 | |
| Profit (loss) for the period | 9904 | -€347,880 | -€6,077 | +€341,802 | +98.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€347,880 | -€6,077 | +€341,802 | +98.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.