COMmeto: 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.
COMmeto
Largest movements
- Cash +€141,347
up €141,347 (+2,288%), from €6,177 to €147,523
mainly Receivables within one year (+€123,848) and Net result for the year (+€79,083)
- Receivables within one year -€123,848
down €123,848 (-38.2%), from €324,328 to €200,480
of which Trade receivables: -€114,328
- Deferred charges and accrued income -€46,354
down €46,354 (-87.3%), from €53,117 to €6,764
- Intangible fixed assets -€26,000
down €26,000 (-34.9%), from €74,397 to €48,397
- Reserves +€372,880
up €372,880 (+10,830%), from €3,443 to €376,323
of which Distributable reserves: +€372,880
- Profit (loss) carried forward -€293,796
no longer reported in 2025 (was €293,796)
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Accrued charges and deferred income -€38,377
no longer reported in 2025 (was €38,377)
- Gross operating margin +€93,062
up €93,062 (+806%), from €11,552 to €104,614
- Financial income -€38,873
down €38,873 (-46.9%), from €82,904 to €44,031
- Depreciation -€13,669
down €13,669 (-34.5%), from €39,669 to €26,000
- Staff costs -€13,554
down €13,554 (-26.2%), from €51,670 to €38,116
- Other operating charges +€1,608
up €1,608 (+1,598%), from €101 to €1,709
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 | €458,138 | €403,163 | -€54,975 | -12.0% |
| Fixed assets | 21/28 | €74,517 | €48,397 | -€26,120 | -35.1% |
| Intangible fixed assets | 21 | €74,397 | €48,397 | -€26,000 | -34.9% |
| Tangible fixed assets | 22/27 | €120 | €0 | -€120 | -100% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €120 | €0 | -€120 | -100% |
| Current assets | 29/58 | €383,622 | €354,767 | -€28,855 | -7.5% |
| Amounts receivable within one year | 40/41 | €324,328 | €200,480 | -€123,848 | -38.2% |
| Trade receivables | 40 | €141,577 | €27,249 | -€114,328 | -80.8% |
| Other amounts receivable | 41 | €182,751 | €173,231 | -€9,520 | -5.2% |
| Cash at bank and in hand | 54/58 | €6,177 | €147,523 | +€141,347 | +2,288% |
| Deferred charges and accrued income | 490/1 | €53,117 | €6,764 | -€46,354 | -87.3% |
| Total equity and liabilities | 10/49 | €458,138 | €403,163 | -€54,975 | -12.0% |
| Equity | 10/15 | €317,239 | €396,323 | +€79,083 | +24.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,443 | €376,323 | +€372,880 | +10,830% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,443 | €1,443 | = | 0.0% |
| Distributable reserves | 133 | - | €372,880 | +€372,880 | |
| Profit (loss) carried forward | 14 | €293,796 | - | -€293,796 | |
| Amounts payable | 17/49 | €140,899 | €6,841 | -€134,058 | -95.1% |
| Amounts payable within one year | 42/48 | €102,522 | €6,841 | -€95,681 | -93.3% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Credit institutions | 430/8 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €2,522 | €6,841 | +€4,319 | +171% |
| Taxes | 450/3 | €703 | €4,961 | +€4,258 | +605% |
| Remuneration and social security | 454/9 | €1,819 | €1,880 | +€61 | +3.4% |
| Accrued charges and deferred income | 492/3 | €38,377 | - | -€38,377 | |
| Remuneration, social security and pensions | 62 | €51,670 | €38,116 | -€13,554 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,669 | €26,000 | -€13,669 | -34.5% |
| Other operating charges | 640/8 | €101 | €1,709 | +€1,608 | +1,598% |
| Gross operating margin | 9900 | €11,552 | €104,614 | +€93,062 | +806% |
| Operating profit (loss) | 9901 | -€79,887 | €38,789 | +€118,677 | |
| Financial income | 75/76B | €82,904 | €44,031 | -€38,873 | -46.9% |
| Recurring financial income | 75 | €82,904 | €44,031 | -€38,873 | -46.9% |
| Financial charges | 65/66B | €4,483 | €3,737 | -€745 | -16.6% |
| Recurring financial charges | 65 | €4,483 | €3,737 | -€745 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,466 | €79,083 | +€80,549 | |
| Profit (loss) for the period | 9904 | -€1,466 | €79,083 | +€80,549 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,466 | €79,083 | +€80,549 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.