COMO EN CASA: 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 EN CASA
Largest movements
- Cash +€11,689
up €11,689 (+334%), from €3,498 to €15,187
mainly Other debts (+€23,829) and Accrued charges and deferred income (+€6,105)
- Receivables within one year -€5,710
down €5,710 (-32.0%), from €17,840 to €12,131
of which Trade receivables: -€10,704
- Stocks and contracts -€1,237
down €1,237 (-21.8%), from €5,664 to €4,427
- Tangible fixed assets -€822
down €822 (-47.2%), from €1,741 to €919
of which Other tangible fixed assets: -€572
- Other debts +€23,829
up €23,829 (+258%), from €9,241 to €33,070
- Profit (loss) carried forward -€16,735
down €16,735 (-37.6%), from -€44,534 to -€61,268
- Accrued charges and deferred income +€6,105
up €6,105 (+251%), from €2,430 to €8,535
- Tax, wage and social debts -€5,319
down €5,319 (-52.4%), from €10,156 to €4,837
of which Remuneration and social security: -€4,614
- Debts after one year -€4,962
down €4,962 (-35.5%), from €13,994 to €9,033
- Gross operating margin -€66,624
down €66,624 (-60.2%), from €110,636 to €44,012
- Staff costs -€42,522
down €42,522 (-43.3%), from €98,294 to €55,772
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 | €30,195 | €33,845 | +€3,650 | +12.1% |
| Fixed assets | 21/28 | €2,591 | €1,769 | -€822 | -31.7% |
| Tangible fixed assets | 22/27 | €1,741 | €919 | -€822 | -47.2% |
| Furniture and vehicles | 24 | €1,000 | €750 | -€250 | -25.0% |
| Other tangible fixed assets | 26 | €741 | €169 | -€572 | -77.2% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €27,604 | €32,076 | +€4,473 | +16.2% |
| Stocks and contracts in progress | 3 | €5,664 | €4,427 | -€1,237 | -21.8% |
| Stocks | 30/36 | €5,664 | €4,427 | -€1,237 | -21.8% |
| Amounts receivable within one year | 40/41 | €17,840 | €12,131 | -€5,710 | -32.0% |
| Trade receivables | 40 | €11,366 | €663 | -€10,704 | -94.2% |
| Other amounts receivable | 41 | €6,474 | €11,468 | +€4,994 | +77.1% |
| Cash at bank and in hand | 54/58 | €3,498 | €15,187 | +€11,689 | +334% |
| Deferred charges and accrued income | 490/1 | €601 | €331 | -€270 | -44.9% |
| Total equity and liabilities | 10/49 | €30,195 | €33,845 | +€3,650 | +12.1% |
| Equity | 10/15 | -€36,773 | -€53,508 | -€16,735 | -45.5% |
| Contributions | 10/11 | €6,215 | €6,215 | = | 0.0% |
| Reserves | 13 | €1,545 | €1,545 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,545 | €1,545 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,545 | €1,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,534 | -€61,268 | -€16,735 | -37.6% |
| Amounts payable | 17/49 | €66,968 | €87,353 | +€20,385 | +30.4% |
| Amounts payable after more than one year | 17 | €13,994 | €9,033 | -€4,962 | -35.5% |
| Financial debts | 170/4 | €13,994 | €9,033 | -€4,962 | -35.5% |
| Amounts payable within one year | 42/48 | €50,544 | €69,786 | +€19,242 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | €7,642 | €10,907 | +€3,265 | +42.7% |
| Trade debts | 44 | €23,505 | €20,972 | -€2,533 | -10.8% |
| Suppliers | 440/4 | €23,505 | €20,972 | -€2,533 | -10.8% |
| Taxes, remuneration and social security | 45 | €10,156 | €4,837 | -€5,319 | -52.4% |
| Taxes | 450/3 | €1,493 | €789 | -€705 | -47.2% |
| Remuneration and social security | 454/9 | €8,662 | €4,048 | -€4,614 | -53.3% |
| Other amounts payable | 47/48 | €9,241 | €33,070 | +€23,829 | +258% |
| Accrued charges and deferred income | 492/3 | €2,430 | €8,535 | +€6,105 | +251% |
| Remuneration, social security and pensions | 62 | €98,294 | €55,772 | -€42,522 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,568 | €822 | -€746 | -47.6% |
| Other operating charges | 640/8 | €1,924 | €2,103 | +€179 | +9.3% |
| Gross operating margin | 9900 | €110,636 | €44,012 | -€66,624 | -60.2% |
| Operating profit (loss) | 9901 | €8,849 | -€14,685 | -€23,535 | |
| Financial income | 75/76B | €384 | €1 | -€383 | -99.8% |
| Recurring financial income | 75 | €384 | €1 | -€383 | -99.8% |
| Financial charges | 65/66B | €3,033 | €2,050 | -€983 | -32.4% |
| Recurring financial charges | 65 | €3,033 | €2,050 | -€983 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €6,199 | -€16,735 | -€22,934 | |
| Profit (loss) for the period | 9904 | €6,199 | -€16,735 | -€22,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,199 | -€16,735 | -€22,934 |
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 23 October 2026 via checked.be.