COMME L: 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.
COMME L
Largest movements
- Cash -€26,641
down €26,641 (-49.7%), from €53,651 to €27,010
mainly Stocks and contracts (-€11,087) and Trade debts (-€10,465)
- Stocks and contracts +€11,087
up €11,087 (+28.2%), from €39,312 to €50,399
- Tangible fixed assets -€6,204
down €6,204 (-26.1%), from €23,733 to €17,529
- Trade debts -€10,465
down €10,465 (-72.9%), from €14,359 to €3,894
- Other debts -€6,073
no longer reported in 2024 (was €6,073)
- Debts after one year -€5,218
no longer reported in 2024 (was €5,218)
- Current portion of long-term debt -€2,059
down €2,059 (-28.3%), from €7,277 to €5,218
- Profit (loss) carried forward +€1,520
up €1,520 (+5.9%), from €25,691 to €27,211
- Gross operating margin -€4,381
down €4,381 (-7.0%), from €62,552 to €58,172
- Other operating charges +€990
up €990 (+58.8%), from €1,683 to €2,673
- Financial charges -€984
down €984 (-38.5%), from €2,556 to €1,572
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 | €122,851 | €101,480 | -€21,371 | -17.4% |
| Fixed assets | 21/28 | €27,673 | €21,469 | -€6,204 | -22.4% |
| Tangible fixed assets | 22/27 | €23,733 | €17,529 | -€6,204 | -26.1% |
| Furniture and vehicles | 24 | €23,733 | €17,529 | -€6,204 | -26.1% |
| Financial fixed assets | 28 | €3,940 | €3,940 | = | 0.0% |
| Current assets | 29/58 | €95,178 | €80,011 | -€15,167 | -15.9% |
| Stocks and contracts in progress | 3 | €39,312 | €50,399 | +€11,087 | +28.2% |
| Stocks | 30/36 | €39,312 | €50,399 | +€11,087 | +28.2% |
| Amounts receivable within one year | 40/41 | €1,306 | €1,676 | +€370 | +28.3% |
| Trade receivables | 40 | €1,306 | - | -€1,306 | |
| Other amounts receivable | 41 | - | €1,676 | +€1,676 | |
| Cash at bank and in hand | 54/58 | €53,651 | €27,010 | -€26,641 | -49.7% |
| Deferred charges and accrued income | 490/1 | €908 | €926 | +€18 | +2.0% |
| Total equity and liabilities | 10/49 | €122,851 | €101,480 | -€21,371 | -17.4% |
| Equity | 10/15 | €72,691 | €74,211 | +€1,520 | +2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €27,000 | €27,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,691 | €27,211 | +€1,520 | +5.9% |
| Amounts payable | 17/49 | €50,160 | €27,269 | -€22,891 | -45.6% |
| Amounts payable after more than one year | 17 | €5,218 | - | -€5,218 | |
| Financial debts | 170/4 | €5,218 | - | -€5,218 | |
| Amounts payable within one year | 42/48 | €44,543 | €27,269 | -€17,274 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €7,277 | €5,218 | -€2,059 | -28.3% |
| Trade debts | 44 | €14,359 | €3,894 | -€10,465 | -72.9% |
| Suppliers | 440/4 | €14,359 | €3,894 | -€10,465 | -72.9% |
| Taxes, remuneration and social security | 45 | €16,835 | €18,157 | +€1,323 | +7.9% |
| Taxes | 450/3 | €8,860 | €13,279 | +€4,420 | +49.9% |
| Remuneration and social security | 454/9 | €7,975 | €4,878 | -€3,097 | -38.8% |
| Other amounts payable | 47/48 | €6,073 | - | -€6,073 | |
| Accrued charges and deferred income | 492/3 | €399 | - | -€399 | |
| Remuneration, social security and pensions | 62 | €44,362 | €44,266 | -€96 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,727 | €6,204 | +€478 | +8.3% |
| Other operating charges | 640/8 | €1,683 | €2,673 | +€990 | +58.8% |
| Gross operating margin | 9900 | €62,552 | €58,172 | -€4,381 | -7.0% |
| Operating profit (loss) | 9901 | €10,780 | €5,028 | -€5,752 | -53.4% |
| Financial charges | 65/66B | €2,556 | €1,572 | -€984 | -38.5% |
| Recurring financial charges | 65 | €2,556 | €1,572 | -€984 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €8,225 | €3,456 | -€4,768 | -58.0% |
| Income taxes | 67/77 | €1,989 | €1,936 | -€53 | -2.7% |
| Profit (loss) for the period | 9904 | €6,236 | €1,520 | -€4,716 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,236 | €1,520 | -€4,716 | -75.6% |
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 1 October 2026 via checked.be.