COMOBO: 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.
COMOBO
Largest movements
- Receivables within one year +€34,988
up €34,988 (+20.7%), from €169,012 to €204,000
of which Trade receivables: +€33,688
- Tangible fixed assets +€26,119
up €26,119 (+7.0%), from €374,250 to €400,369
of which Furniture and vehicles: +€32,739
- Cash -€17,117
down €17,117 (-21.2%), from €80,588 to €63,472
mainly Contributions, distributions and other (-€89,069) and Investment in fixed assets (net) (-€62,340)
- Stocks and contracts -€13,973
down €13,973 (-83.5%), from €16,725 to €2,752
- Other debts +€84,230
up €84,230 (+7883.1%), from €1,068 to €85,299
- Accrued charges and deferred income -€44,027
down €44,027 (-96.5%), from €45,606 to €1,578
- Profit (loss) carried forward -€18,692
down €18,692 (-10.3%), from €181,781 to €163,089
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Trade debts -€7,161
down €7,161 (-17.9%), from €40,003 to €32,842
- Gross operating margin +€102,348
up €102,348 (+45.7%), from €224,016 to €326,364
- Staff costs +€59,790
up €59,790 (+54.5%), from €109,697 to €169,487
- Other operating charges -€13,021
down €13,021 (-68.6%), from €18,974 to €5,953
- Taxes +€12,614
up €12,614 (+84.6%), from €14,916 to €27,530
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 | €646,896 | €673,404 | +€26,507 | +4.1% |
| Fixed assets | 21/28 | €376,462 | €401,077 | +€24,615 | +6.5% |
| Intangible fixed assets | 21 | €2,039 | €534 | -€1,504 | -73.8% |
| Tangible fixed assets | 22/27 | €374,250 | €400,369 | +€26,119 | +7.0% |
| Land and buildings | 22 | €202,513 | €208,833 | +€6,320 | +3.1% |
| Plant, machinery and equipment | 23 | €162,681 | €149,742 | -€12,940 | -8.0% |
| Furniture and vehicles | 24 | €9,055 | €41,794 | +€32,739 | +361.6% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €270,434 | €272,326 | +€1,893 | +0.7% |
| Stocks and contracts in progress | 3 | €16,725 | €2,752 | -€13,973 | -83.5% |
| Stocks | 30/36 | €16,725 | €2,752 | -€13,973 | -83.5% |
| Amounts receivable within one year | 40/41 | €169,012 | €204,000 | +€34,988 | +20.7% |
| Trade receivables | 40 | €141,843 | €175,531 | +€33,688 | +23.7% |
| Other amounts receivable | 41 | €27,169 | €28,469 | +€1,300 | +4.8% |
| Cash at bank and in hand | 54/58 | €80,588 | €63,472 | -€17,117 | -21.2% |
| Deferred charges and accrued income | 490/1 | €4,109 | €2,103 | -€2,005 | -48.8% |
| Total equity and liabilities | 10/49 | €646,896 | €673,404 | +€26,507 | +4.1% |
| Equity | 10/15 | €206,647 | €198,886 | -€7,761 | -3.8% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €181,781 | €163,089 | -€18,692 | -10.3% |
| Investment grants | 15 | €16,806 | €15,338 | -€1,469 | -8.7% |
| Amounts payable | 17/49 | €440,249 | €474,518 | +€34,268 | +7.8% |
| Amounts payable after more than one year | 17 | €219,818 | €224,515 | +€4,697 | +2.1% |
| Financial debts | 170/4 | €219,818 | €224,515 | +€4,697 | +2.1% |
| Amounts payable within one year | 42/48 | €174,826 | €248,424 | +€73,599 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €48,412 | €48,937 | +€526 | +1.1% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €40,003 | €32,842 | -€7,161 | -17.9% |
| Suppliers | 440/4 | €40,003 | €32,842 | -€7,161 | -17.9% |
| Taxes, remuneration and social security | 45 | €35,342 | €31,346 | -€3,996 | -11.3% |
| Taxes | 450/3 | €18,119 | €15,979 | -€2,140 | -11.8% |
| Remuneration and social security | 454/9 | €17,223 | €15,367 | -€1,856 | -10.8% |
| Other amounts payable | 47/48 | €1,068 | €85,299 | +€84,230 | +7883.1% |
| Accrued charges and deferred income | 492/3 | €45,606 | €1,578 | -€44,027 | -96.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €109,697 | €169,487 | +€59,790 | +54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,550 | €37,725 | +€3,175 | +9.2% |
| Other operating charges | 640/8 | €18,974 | €5,953 | -€13,021 | -68.6% |
| Non-recurring operating charges | 66A | €3,177 | €200 | -€2,977 | -93.7% |
| Gross operating margin | 9900 | €224,016 | €326,364 | +€102,348 | +45.7% |
| Operating profit (loss) | 9901 | €57,618 | €112,999 | +€55,380 | +96.1% |
| Financial income | 75/76B | €4,949 | €6,385 | +€1,436 | +29.0% |
| Recurring financial income | 75 | €4,949 | €6,385 | +€1,436 | +29.0% |
| Financial charges | 65/66B | €10,764 | €10,546 | -€218 | -2.0% |
| Recurring financial charges | 65 | €10,764 | €10,546 | -€218 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €51,803 | €108,838 | +€57,035 | +110.1% |
| Income taxes | 67/77 | €14,916 | €27,530 | +€12,614 | +84.6% |
| Profit (loss) for the period | 9904 | €36,887 | €81,308 | +€44,421 | +120.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,887 | €81,308 | +€44,421 | +120.4% |
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 9 October 2026 via checked.be.