COMODO ARCHITECTEN: what changed
COMODO ARCHITECTEN
Largest movements
- Cash +€75,574
up €75,574 (+97.3%), from €77,661 to €153,235
mainly Trade debts (+€93,110) and Net result for the year (+€66,721)
- Receivables within one year +€73,609
up €73,609 (+28.5%), from €258,568 to €332,177
of which Trade receivables: +€81,890
- Deferred charges and accrued income +€30,867
up €30,867 (+702%), from €4,399 to €35,266
- Trade debts +€93,110
up €93,110 (+254%), from €36,613 to €129,724
- Reserves +€66,721
up €66,721 (+30.8%), from €216,660 to €283,381
of which Distributable reserves: +€66,721
- Other debts +€39,291
up €39,291 (+25.4%), from €154,994 to €194,285
- Debts after one year -€18,840
down €18,840 (-27.9%), from €67,590 to €48,749
- Short-term financial debts -€6,976
no longer reported in 2025 (was €6,976)
- Staff costs -€23,460
down €23,460 (-86.5%), from €27,128 to €3,668
- Gross operating margin +€14,526
up €14,526 (+12.9%), from €112,612 to €127,137
- Taxes +€7,702
up €7,702 (+40.8%), from €18,863 to €26,565
- Write-downs +€3,465
no longer reported in 2025 (was -€3,465)
- Depreciation +€2,443
up €2,443 (+12.8%), from €19,148 to €21,591
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €517,918 | €693,150 | +€175,232 | +33.8% |
| Fixed assets | 21/28 | €177,291 | €172,472 | -€4,819 | -2.7% |
| Tangible fixed assets | 22/27 | €176,291 | €171,472 | -€4,819 | -2.7% |
| Land and buildings | 22 | €165,149 | €154,065 | -€11,084 | -6.7% |
| Plant, machinery and equipment | 23 | €8,532 | €5,441 | -€3,090 | -36.2% |
| Furniture and vehicles | 24 | €2,610 | €11,966 | +€9,355 | +358% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €340,628 | €520,678 | +€180,051 | +52.9% |
| Amounts receivable within one year | 40/41 | €258,568 | €332,177 | +€73,609 | +28.5% |
| Trade receivables | 40 | €250,287 | €332,177 | +€81,890 | +32.7% |
| Other amounts receivable | 41 | €8,281 | - | -€8,281 | |
| Cash at bank and in hand | 54/58 | €77,661 | €153,235 | +€75,574 | +97.3% |
| Deferred charges and accrued income | 490/1 | €4,399 | €35,266 | +€30,867 | +702% |
| Total equity and liabilities | 10/49 | €517,918 | €693,150 | +€175,232 | +33.8% |
| Equity | 10/15 | €235,260 | €301,981 | +€66,721 | +28.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €216,660 | €283,381 | +€66,721 | +30.8% |
| Tax-exempt reserves | 132 | €11,025 | €11,025 | = | 0.0% |
| Distributable reserves | 133 | €205,635 | €272,356 | +€66,721 | +32.4% |
| Amounts payable | 17/49 | €282,658 | €391,169 | +€108,511 | +38.4% |
| Amounts payable after more than one year | 17 | €67,590 | €48,749 | -€18,840 | -27.9% |
| Financial debts | 170/4 | €67,590 | €48,749 | -€18,840 | -27.9% |
| Amounts payable within one year | 42/48 | €215,069 | €342,420 | +€127,351 | +59.2% |
| Financial debts | 43 | €6,976 | - | -€6,976 | |
| Other loans | 439 | €6,976 | - | -€6,976 | |
| Trade debts | 44 | €36,613 | €129,724 | +€93,110 | +254% |
| Suppliers | 440/4 | €36,613 | €129,724 | +€93,110 | +254% |
| Taxes, remuneration and social security | 45 | €16,485 | €18,411 | +€1,925 | +11.7% |
| Taxes | 450/3 | €13,615 | €18,411 | +€4,795 | +35.2% |
| Remuneration and social security | 454/9 | €2,870 | - | -€2,870 | |
| Other amounts payable | 47/48 | €154,994 | €194,285 | +€39,291 | +25.4% |
| Remuneration, social security and pensions | 62 | €27,128 | €3,668 | -€23,460 | -86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,148 | €21,591 | +€2,443 | +12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,465 | - | +€3,465 | |
| Other operating charges | 640/8 | €4,594 | €4,769 | +€175 | +3.8% |
| Gross operating margin | 9900 | €112,612 | €127,137 | +€14,526 | +12.9% |
| Operating profit (loss) | 9901 | €65,206 | €97,109 | +€31,903 | +48.9% |
| Financial income | 75/76B | €131 | €438 | +€306 | +233% |
| Recurring financial income | 75 | €131 | €438 | +€306 | +233% |
| Financial charges | 65/66B | €6,370 | €4,261 | -€2,109 | -33.1% |
| Recurring financial charges | 65 | €6,370 | €4,261 | -€2,109 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €58,968 | €93,286 | +€34,318 | +58.2% |
| Income taxes | 67/77 | €18,863 | €26,565 | +€7,702 | +40.8% |
| Profit (loss) for the period | 9904 | €40,105 | €66,721 | +€26,616 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,105 | €66,721 | +€26,616 | +66.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.