COMLOG: 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.
COMLOG
Largest movements
- Tangible fixed assets +€29,193
new in 2025: €29,193
- Cash -€21,144
down €21,144 (-78.1%), from €27,081 to €5,937
mainly Trade debts (-€36,213) and Investment in fixed assets (net) (-€35,307)
- Receivables within one year +€2,440
up €2,440 (+6.0%), from €40,490 to €42,930
of which Other amounts receivable: +€2,967
- Trade debts -€36,213
down €36,213 (-98.4%), from €36,783 to €570
- Debts after one year +€20,376
new in 2025: €20,376
- Reserves +€19,496
up €19,496 (+377%), from €5,167 to €24,663
of which Distributable reserves: +€19,496
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts -€8,654
down €8,654 (-56.3%), from €15,363 to €6,708
of which Remuneration and social security: -€6,000
- Turnover +€132,000
new in 2025: €132,000
- Gross operating margin +€52,180
up €52,180, from -€5,368 to €46,811
- Purchases and services +€46,421
up €46,421 (+119%), from €38,895 to €85,316
- Depreciation +€6,113
new in 2025: €6,113
- Taxes +€5,201
up €5,201 (+147%), from €3,530 to €8,730
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 | €67,571 | €78,501 | +€10,930 | +16.2% |
| Fixed assets | 21/28 | - | €29,193 | +€29,193 | |
| Tangible fixed assets | 22/27 | - | €29,193 | +€29,193 | |
| Furniture and vehicles | 24 | - | €29,193 | +€29,193 | |
| Current assets | 29/58 | €67,571 | €49,307 | -€18,263 | -27.0% |
| Amounts receivable within one year | 40/41 | €40,490 | €42,930 | +€2,440 | +6.0% |
| Trade receivables | 40 | €40,457 | €39,930 | -€527 | -1.3% |
| Other amounts receivable | 41 | €33 | €3,000 | +€2,967 | +9,086% |
| Cash at bank and in hand | 54/58 | €27,081 | €5,937 | -€21,144 | -78.1% |
| Deferred charges and accrued income | 490/1 | - | €440 | +€440 | |
| Total equity and liabilities | 10/49 | €67,571 | €78,501 | +€10,930 | +16.2% |
| Equity | 10/15 | €15,425 | €34,920 | +€19,496 | +126% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €5,167 | €24,663 | +€19,496 | +377% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €3,267 | €22,763 | +€19,496 | +597% |
| Profit (loss) carried forward | 14 | -€8,743 | -€8,743 | = | 0.0% |
| Amounts payable | 17/49 | €52,146 | €43,581 | -€8,566 | -16.4% |
| Amounts payable after more than one year | 17 | - | €20,376 | +€20,376 | |
| Financial debts | 170/4 | - | €20,376 | +€20,376 | |
| Amounts payable within one year | 42/48 | €52,146 | €23,205 | -€28,941 | -55.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,926 | +€5,926 | |
| Trade debts | 44 | €36,783 | €570 | -€36,213 | -98.4% |
| Suppliers | 440/4 | €36,783 | €570 | -€36,213 | -98.4% |
| Taxes, remuneration and social security | 45 | €15,363 | €6,708 | -€8,654 | -56.3% |
| Taxes | 450/3 | €9,363 | €6,708 | -€2,654 | -28.4% |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Turnover | 70 | - | €132,000 | +€132,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €38,895 | €85,316 | +€46,421 | +119% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,113 | +€6,113 | |
| Other operating charges | 640/8 | €118 | €1,314 | +€1,196 | +1,014% |
| Gross operating margin | 9900 | -€5,368 | €46,811 | +€52,180 | |
| Operating profit (loss) | 9901 | -€5,486 | €39,384 | +€44,870 | |
| Financial income | 75/76B | €273 | €7 | -€266 | -97.6% |
| Recurring financial income | 75 | €273 | €7 | -€266 | -97.6% |
| Non-recurring financial income | 76B | €273 | - | -€273 | |
| Financial charges | 65/66B | - | €1,164 | +€1,164 | |
| Recurring financial charges | 65 | - | €1,164 | +€1,164 | |
| Profit (loss) for the period before taxes | 9903 | -€5,213 | €38,226 | +€43,439 | |
| Income taxes | 67/77 | €3,530 | €8,730 | +€5,201 | +147% |
| Profit (loss) for the period | 9904 | -€8,743 | €29,496 | +€38,238 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,743 | €29,496 | +€38,238 |
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.