COMO CONSULTING: 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.
COMO CONSULTING
Largest movements
- Receivables within one year -€81,696
down €81,696 (-35.1%), from €232,571 to €150,875
of which Other amounts receivable: -€73,100
- Deferred charges and accrued income +€16,027
up €16,027 (+148.0%), from €10,830 to €26,856
- Tangible fixed assets -€7,461
down €7,461 (-94.0%), from €7,934 to €473
- Cash +€4,266
up €4,266 (+586.6%), from €727 to €4,994
mainly Receivables within one year (+€81,696) and Depreciation (+€7,461)
- Trade debts -€45,707
down €45,707 (-83.1%), from €55,019 to €9,311
- Debts after one year -€14,586
down €14,586 (-74.7%), from €19,529 to €4,943
- Tax, wage and social debts -€3,723
down €3,723 (-59.4%), from €6,269 to €2,547
- Other debts -€3,358
down €3,358 (-4.1%), from €81,557 to €78,200
- Gross operating margin +€19,398
up €19,398 (+208.8%), from €9,292 to €28,689
- Other operating charges +€14,519
up €14,519 (+2762.1%), from €526 to €15,045
- Financial charges +€5,265
up €5,265 (+391.9%), from €1,343 to €6,609
- Financial income +€1,500
new in 2025: €1,500
- Depreciation -€300
down €300 (-3.9%), from €7,761 to €7,461
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 | €286,549 | €217,885 | -€68,664 | -24.0% |
| Fixed assets | 21/28 | €42,421 | €35,161 | -€7,261 | -17.1% |
| Tangible fixed assets | 22/27 | €7,934 | €473 | -€7,461 | -94.0% |
| Furniture and vehicles | 24 | €7,934 | €473 | -€7,461 | -94.0% |
| Financial fixed assets | 28 | €34,488 | €34,688 | +€200 | +0.6% |
| Current assets | 29/58 | €244,128 | €182,724 | -€61,404 | -25.2% |
| Amounts receivable within one year | 40/41 | €232,571 | €150,875 | -€81,696 | -35.1% |
| Trade receivables | 40 | €16,459 | €7,862 | -€8,596 | -52.2% |
| Other amounts receivable | 41 | €216,112 | €143,012 | -€73,100 | -33.8% |
| Cash at bank and in hand | 54/58 | €727 | €4,994 | +€4,266 | +586.6% |
| Deferred charges and accrued income | 490/1 | €10,830 | €26,856 | +€16,027 | +148.0% |
| Total equity and liabilities | 10/49 | €286,549 | €217,885 | -€68,664 | -24.0% |
| Equity | 10/15 | €102,696 | €102,642 | -€54 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,108 | €15,108 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,248 | €13,248 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,388 | €81,335 | -€54 | -0.1% |
| Amounts payable | 17/49 | €183,854 | €115,243 | -€68,611 | -37.3% |
| Amounts payable after more than one year | 17 | €19,529 | €4,943 | -€14,586 | -74.7% |
| Financial debts | 170/4 | €19,529 | €4,943 | -€14,586 | -74.7% |
| Amounts payable within one year | 42/48 | €157,071 | €104,643 | -€52,428 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €14,226 | €14,586 | +€360 | +2.5% |
| Trade debts | 44 | €55,019 | €9,311 | -€45,707 | -83.1% |
| Suppliers | 440/4 | €55,019 | €9,311 | -€45,707 | -83.1% |
| Taxes, remuneration and social security | 45 | €6,269 | €2,547 | -€3,723 | -59.4% |
| Taxes | 450/3 | €6,269 | €2,547 | -€3,723 | -59.4% |
| Other amounts payable | 47/48 | €81,557 | €78,200 | -€3,358 | -4.1% |
| Accrued charges and deferred income | 492/3 | €7,253 | €5,656 | -€1,597 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,761 | €7,461 | -€300 | -3.9% |
| Other operating charges | 640/8 | €526 | €15,045 | +€14,519 | +2762.1% |
| Gross operating margin | 9900 | €9,292 | €28,689 | +€19,398 | +208.8% |
| Operating profit (loss) | 9901 | €1,005 | €6,183 | +€5,178 | +515.3% |
| Financial income | 75/76B | - | €1,500 | +€1,500 | |
| Recurring financial income | 75 | - | €1,500 | +€1,500 | |
| Financial charges | 65/66B | €1,343 | €6,609 | +€5,265 | +391.9% |
| Recurring financial charges | 65 | €1,343 | €6,609 | +€5,265 | +391.9% |
| Profit (loss) for the period before taxes | 9903 | -€339 | €1,075 | +€1,413 | |
| Income taxes | 67/77 | €1,017 | €1,128 | +€111 | +11.0% |
| Profit (loss) for the period | 9904 | -€1,355 | -€54 | +€1,302 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,355 | -€54 | +€1,302 | +96.0% |
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.