COMO IT: 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 IT
Largest movements
- Current investments +€183,211
up €183,211 (+79.9%), from €229,166 to €412,377
- Cash +€33,926
up €33,926 (+479.5%), from €7,075 to €41,001
mainly Net result for the year (+€108,135) and Provisions (+€57,928)
- Receivables within one year -€11,206
no longer reported in 2025 (was €11,206)
of which Other amounts receivable: -€5,923
- Profit (loss) carried forward +€108,135
up €108,135 (+78.3%), from €138,026 to €246,161
- Provisions +€57,928
new in 2025: €57,928
- Other debts +€26,923
new in 2025: €26,923
- Tax, wage and social debts +€12,668
up €12,668 (+29.0%), from €43,630 to €56,298
of which Taxes: +€10,322
- Provisions +€57,928
new in 2025: €57,928
- Financial income +€32,375
up €32,375 (+547.5%), from €5,914 to €38,289
- Gross operating margin +€27,619
up €27,619 (+15.3%), from €180,458 to €208,077
- Financial charges +€21,024
up €21,024 (+293.5%), from €7,162 to €28,187
- Taxes +€9,825
up €9,825 (+24.3%), from €40,394 to €50,220
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 | €253,705 | €457,627 | +€203,922 | +80.4% |
| Fixed assets | 21/28 | €3,663 | €2,233 | -€1,429 | -39.0% |
| Tangible fixed assets | 22/27 | €3,663 | €2,233 | -€1,429 | -39.0% |
| Furniture and vehicles | 24 | €3,663 | €2,233 | -€1,429 | -39.0% |
| Current assets | 29/58 | €250,042 | €455,394 | +€205,352 | +82.1% |
| Amounts receivable within one year | 40/41 | €11,206 | - | -€11,206 | |
| Trade receivables | 40 | €5,282 | - | -€5,282 | |
| Other amounts receivable | 41 | €5,923 | - | -€5,923 | |
| Current investments | 50/53 | €229,166 | €412,377 | +€183,211 | +79.9% |
| Cash at bank and in hand | 54/58 | €7,075 | €41,001 | +€33,926 | +479.5% |
| Deferred charges and accrued income | 490/1 | €2,596 | €2,016 | -€580 | -22.3% |
| Total equity and liabilities | 10/49 | €253,705 | €457,627 | +€203,922 | +80.4% |
| Equity | 10/15 | €206,394 | €314,530 | +€108,135 | +52.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,368 | €63,368 | = | 0.0% |
| Distributable reserves | 133 | €63,368 | €63,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,026 | €246,161 | +€108,135 | +78.3% |
| Provisions and deferred taxes | 16 | - | €57,928 | +€57,928 | |
| Provisions for liabilities and charges | 160/5 | - | €57,928 | +€57,928 | |
| Other liabilities and charges | 164/5 | - | €57,928 | +€57,928 | |
| Amounts payable | 17/49 | €47,310 | €85,170 | +€37,859 | +80.0% |
| Amounts payable within one year | 42/48 | €47,310 | €85,170 | +€37,859 | +80.0% |
| Trade debts | 44 | €3,681 | €1,949 | -€1,732 | -47.0% |
| Suppliers | 440/4 | €3,681 | €1,949 | -€1,732 | -47.0% |
| Taxes, remuneration and social security | 45 | €43,630 | €56,298 | +€12,668 | +29.0% |
| Taxes | 450/3 | €43,630 | €53,951 | +€10,322 | +23.7% |
| Remuneration and social security | 454/9 | - | €2,346 | +€2,346 | |
| Other amounts payable | 47/48 | - | €26,923 | +€26,923 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €446 | €1,429 | +€983 | +220.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €57,928 | +€57,928 | |
| Other operating charges | 640/8 | €343 | €467 | +€124 | +36.2% |
| Gross operating margin | 9900 | €180,458 | €208,077 | +€27,619 | +15.3% |
| Operating profit (loss) | 9901 | €179,669 | €148,253 | -€31,416 | -17.5% |
| Financial income | 75/76B | €5,914 | €38,289 | +€32,375 | +547.5% |
| Recurring financial income | 75 | €5,914 | €38,289 | +€32,375 | +547.5% |
| Financial charges | 65/66B | €7,162 | €28,187 | +€21,024 | +293.5% |
| Recurring financial charges | 65 | €7,162 | €28,187 | +€21,024 | +293.5% |
| Profit (loss) for the period before taxes | 9903 | €178,420 | €158,355 | -€20,065 | -11.2% |
| Income taxes | 67/77 | €40,394 | €50,220 | +€9,825 | +24.3% |
| Profit (loss) for the period | 9904 | €138,026 | €108,135 | -€29,891 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €138,026 | €108,135 | -€29,891 | -21.7% |
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.