Comobi: 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.
Comobi
Largest movements
- Intangible fixed assets +€143,288
up €143,288 (+169%), from €84,889 to €228,176
- Cash -€94,894
down €94,894 (-94.9%), from €99,990 to €5,096
mainly Investment in fixed assets (net) (-€207,482) and Contributions, distributions and other (-€70,000)
- Receivables within one year +€36,060
up €36,060 (+17.4%), from €206,835 to €242,895
of which Trade receivables: +€46,213
- Financial fixed assets -€35,000
down €35,000 (-72.9%), from €48,025 to €13,025
- Tangible fixed assets +€27,606
up €27,606 (+45.9%), from €60,137 to €87,743
of which Furniture and vehicles: +€24,378
- Trade debts +€18,669
up €18,669 (+8.6%), from €216,500 to €235,169
- Debts after one year +€13,826
up €13,826 (+49.2%), from €28,095 to €41,921
- Current portion of long-term debt +€11,665
up €11,665 (+80.1%), from €14,570 to €26,236
- Other debts +€10,290
up €10,290 (+23,998%), from €43 to €10,333
- Staff costs +€38,022
up €38,022 (+64.4%), from €59,050 to €97,072
- Gross operating margin +€33,299
up €33,299 (+14.1%), from €235,755 to €269,054
- Depreciation +€25,818
up €25,818 (+56.4%), from €45,770 to €71,588
- Taxes -€6,982
down €6,982 (-25.7%), from €27,211 to €20,230
- Financial charges +€3,769
up €3,769 (+84.2%), from €4,475 to €8,243
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 | €531,439 | €591,084 | +€59,645 | +11.2% |
| Fixed assets | 21/28 | €193,050 | €328,944 | +€135,894 | +70.4% |
| Intangible fixed assets | 21 | €84,889 | €228,176 | +€143,288 | +169% |
| Tangible fixed assets | 22/27 | €60,137 | €87,743 | +€27,606 | +45.9% |
| Plant, machinery and equipment | 23 | €729 | €614 | -€114 | -15.7% |
| Furniture and vehicles | 24 | €58,928 | €83,306 | +€24,378 | +41.4% |
| Other tangible fixed assets | 26 | €480 | €3,822 | +€3,342 | +696% |
| Financial fixed assets | 28 | €48,025 | €13,025 | -€35,000 | -72.9% |
| Current assets | 29/58 | €338,388 | €262,140 | -€76,248 | -22.5% |
| Amounts receivable within one year | 40/41 | €206,835 | €242,895 | +€36,060 | +17.4% |
| Trade receivables | 40 | €151,307 | €197,520 | +€46,213 | +30.5% |
| Other amounts receivable | 41 | €55,527 | €45,375 | -€10,153 | -18.3% |
| Cash at bank and in hand | 54/58 | €99,990 | €5,096 | -€94,894 | -94.9% |
| Deferred charges and accrued income | 490/1 | €31,563 | €14,148 | -€17,415 | -55.2% |
| Total equity and liabilities | 10/49 | €531,439 | €591,084 | +€59,645 | +11.2% |
| Equity | 10/15 | €219,872 | €219,010 | -€862 | -0.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €42,100 | €42,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,772 | €172,910 | -€862 | -0.5% |
| Amounts payable | 17/49 | €311,567 | €372,074 | +€60,507 | +19.4% |
| Amounts payable after more than one year | 17 | €28,095 | €41,921 | +€13,826 | +49.2% |
| Financial debts | 170/4 | €28,095 | €41,921 | +€13,826 | +49.2% |
| Amounts payable within one year | 42/48 | €241,372 | €288,052 | +€46,681 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €14,570 | €26,236 | +€11,665 | +80.1% |
| Financial debts | 43 | €61 | €2,928 | +€2,867 | +4,717% |
| Credit institutions | 430/8 | €61 | €2,928 | +€2,867 | +4,717% |
| Trade debts | 44 | €216,500 | €235,169 | +€18,669 | +8.6% |
| Suppliers | 440/4 | €216,500 | €235,169 | +€18,669 | +8.6% |
| Taxes, remuneration and social security | 45 | €10,198 | €13,386 | +€3,188 | +31.3% |
| Taxes | 450/3 | €512 | €1,621 | +€1,110 | +217% |
| Remuneration and social security | 454/9 | €9,686 | €11,765 | +€2,079 | +21.5% |
| Other amounts payable | 47/48 | €43 | €10,333 | +€10,290 | +23,998% |
| Accrued charges and deferred income | 492/3 | €42,100 | €42,100 | = | 0.0% |
| Non-recurring operating income | 76A | €2,378 | €0 | -€2,378 | -100% |
| Remuneration, social security and pensions | 62 | €59,050 | €97,072 | +€38,022 | +64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,770 | €71,588 | +€25,818 | +56.4% |
| Other operating charges | 640/8 | €2,753 | €3,746 | +€993 | +36.1% |
| Gross operating margin | 9900 | €235,755 | €269,054 | +€33,299 | +14.1% |
| Operating profit (loss) | 9901 | €128,181 | €96,648 | -€31,534 | -24.6% |
| Financial income | 75/76B | €1,715 | €963 | -€751 | -43.8% |
| Recurring financial income | 75 | €1,715 | €963 | -€751 | -43.8% |
| Financial charges | 65/66B | €4,475 | €8,243 | +€3,769 | +84.2% |
| Recurring financial charges | 65 | €4,475 | €8,243 | +€3,769 | +84.2% |
| Profit (loss) for the period before taxes | 9903 | €125,421 | €89,368 | -€36,054 | -28.7% |
| Income taxes | 67/77 | €27,211 | €20,230 | -€6,982 | -25.7% |
| Profit (loss) for the period | 9904 | €98,210 | €69,138 | -€29,072 | -29.6% |
| Transfer to tax-exempt reserves | 689 | €84,200 | €0 | -€84,200 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €14,010 | €69,138 | +€55,128 | +393% |
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 15 October 2026 via checked.be.