Como Living: 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 Living
Largest movements
- Stocks and contracts +€1.2m
up €1.2m (+369%), from €322,278 to €1.5m
- Cash +€606,384
up €606,384 (+14,159%), from €4,283 to €610,667
mainly Debts after one year (+€1.7m) and Investment in fixed assets (net) (+€269,623)
- Tangible fixed assets -€270,103
no longer reported in 2025 (was €270,103)
of which Land and buildings: -€269,623
- Receivables within one year +€72,555
up €72,555 (+82.7%), from €87,725 to €160,280
of which Trade receivables: +€72,517
- Debts after one year +€1.7m
up €1.7m (+172%), from €1.0m to €2.7m
- Other debts -€180,162
down €180,162 (-38.5%), from €468,055 to €287,893
- Trade debts +€73,456
up €73,456 (+161%), from €45,539 to €118,995
- Gross operating margin +€651,898
up €651,898, from -€467,723 to €184,175
- Financial charges +€81,124
up €81,124 (+107%), from €76,085 to €157,209
- Other operating charges +€23,251
up €23,251 (+1,619%), from €1,436 to €24,688
- Depreciation -€12,547
down €12,547 (-96.3%), from €13,026 to €480
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 | €686,803 | €2,287,106 | +€1.6m | +233% |
| Fixed assets | 21/28 | €270,103 | - | -€270,103 | |
| Tangible fixed assets | 22/27 | €270,103 | - | -€270,103 | |
| Land and buildings | 22 | €269,623 | - | -€269,623 | |
| Furniture and vehicles | 24 | €480 | - | -€480 | |
| Current assets | 29/58 | €416,700 | €2,287,106 | +€1.9m | +449% |
| Stocks and contracts in progress | 3 | €322,278 | €1,512,311 | +€1.2m | +369% |
| Stocks | 30/36 | €322,278 | €1,512,311 | +€1.2m | +369% |
| Amounts receivable within one year | 40/41 | €87,725 | €160,280 | +€72,555 | +82.7% |
| Trade receivables | 40 | €87,725 | €160,242 | +€72,517 | +82.7% |
| Other amounts receivable | 41 | - | €38 | +€38 | |
| Cash at bank and in hand | 54/58 | €4,283 | €610,667 | +€606,384 | +14,159% |
| Deferred charges and accrued income | 490/1 | €2,414 | €3,848 | +€1,434 | +59.4% |
| Total equity and liabilities | 10/49 | €686,803 | €2,287,106 | +€1.6m | +233% |
| Equity | 10/15 | -€864,858 | -€862,611 | +€2,247 | +0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€884,858 | -€882,611 | +€2,247 | +0.3% |
| Amounts payable | 17/49 | €1,551,661 | €3,149,717 | +€1.6m | +103% |
| Amounts payable after more than one year | 17 | €1,001,845 | €2,726,842 | +€1.7m | +172% |
| Financial debts | 170/4 | €1,001,845 | €2,726,842 | +€1.7m | +172% |
| Amounts payable within one year | 42/48 | €549,816 | €422,875 | -€126,941 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €20,219 | - | -€20,219 | |
| Trade debts | 44 | €45,539 | €118,995 | +€73,456 | +161% |
| Suppliers | 440/4 | €45,539 | €118,995 | +€73,456 | +161% |
| Taxes, remuneration and social security | 45 | €16,003 | €15,987 | -€16 | -0.1% |
| Taxes | 450/3 | €16,003 | €15,987 | -€16 | -0.1% |
| Other amounts payable | 47/48 | €468,055 | €287,893 | -€180,162 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,026 | €480 | -€12,547 | -96.3% |
| Other operating charges | 640/8 | €1,436 | €24,688 | +€23,251 | +1,619% |
| Gross operating margin | 9900 | -€467,723 | €184,175 | +€651,898 | |
| Operating profit (loss) | 9901 | -€482,186 | €159,008 | +€641,193 | |
| Financial income | 75/76B | €1,545 | €127 | -€1,418 | -91.8% |
| Recurring financial income | 75 | €1,545 | €127 | -€1,418 | -91.8% |
| Financial charges | 65/66B | €76,085 | €157,209 | +€81,124 | +107% |
| Recurring financial charges | 65 | €76,085 | €157,209 | +€81,124 | +107% |
| Profit (loss) for the period before taxes | 9903 | -€556,725 | €1,926 | +€558,651 | |
| Income taxes | 67/77 | €464 | -€321 | -€785 | |
| Profit (loss) for the period | 9904 | -€557,189 | €2,247 | +€559,436 | |
| Profit (loss) for the period to be appropriated | 9905 | -€557,189 | €2,247 | +€559,436 |
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 14 October 2026 via checked.be.