COMODO DESIGN: what changed
Two fiscal 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.
COMODO DESIGN
Largest movements
- Cash +€26,076
up €26,076 (+122.1%), from €21,350 to €47,426
mainly Net result for the year (+€18,310) and Receivables within one year (+€4,963)
- Receivables within one year -€4,963
down €4,963 (-100.0%), from €4,965 to €2
of which Trade receivables: -€2,770
- Tangible fixed assets -€749
down €749 (-28.6%), from €2,623 to €1,874
- Profit (loss) carried forward +€17,477
up €17,477, from -€2,980 to €14,497
- Tax, wage and social debts +€1,474
up €1,474 (+110.9%), from €1,328 to €2,802
- Other debts +€1,185
new in 2025: €1,185
- Gross operating margin -€5,410
down €5,410 (-19.6%), from €27,541 to €22,131
- Taxes +€2,802
new in 2025: €2,802
- Depreciation +€376
up €376 (+62.4%), from €602 to €978
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 | €29,349 | €49,484 | +€20,136 | +68.6% |
| Formation expenses | 20 | €411 | €183 | -€228 | -55.6% |
| Fixed assets | 21/28 | €2,623 | €1,874 | -€749 | -28.6% |
| Tangible fixed assets | 22/27 | €2,623 | €1,874 | -€749 | -28.6% |
| Furniture and vehicles | 24 | €2,623 | €1,874 | -€749 | -28.6% |
| Current assets | 29/58 | €26,314 | €47,428 | +€21,113 | +80.2% |
| Amounts receivable within one year | 40/41 | €4,965 | €2 | -€4,963 | -100.0% |
| Trade receivables | 40 | €2,770 | €0 | -€2,770 | -100.0% |
| Other amounts receivable | 41 | €2,195 | €2 | -€2,193 | -99.9% |
| Cash at bank and in hand | 54/58 | €21,350 | €47,426 | +€26,076 | +122.1% |
| Total equity and liabilities | 10/49 | €29,349 | €49,484 | +€20,136 | +68.6% |
| Equity | 10/15 | €28,020 | €45,497 | +€17,477 | +62.4% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,980 | €14,497 | +€17,477 | |
| Amounts payable | 17/49 | €1,328 | €3,987 | +€2,659 | +200.1% |
| Amounts payable within one year | 42/48 | €1,328 | €3,987 | +€2,659 | +200.1% |
| Taxes, remuneration and social security | 45 | €1,328 | €2,802 | +€1,474 | +110.9% |
| Taxes | 450/3 | €1,328 | €2,802 | +€1,474 | +110.9% |
| Other amounts payable | 47/48 | - | €1,185 | +€1,185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €602 | €978 | +€376 | +62.4% |
| Gross operating margin | 9900 | €27,541 | €22,131 | -€5,410 | -19.6% |
| Operating profit (loss) | 9901 | €26,939 | €21,153 | -€5,786 | -21.5% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100.0% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100.0% |
| Financial charges | 65/66B | €37 | €42 | +€4 | +11.0% |
| Recurring financial charges | 65 | €37 | €42 | +€4 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €26,915 | €21,112 | -€5,803 | -21.6% |
| Income taxes | 67/77 | - | €2,802 | +€2,802 | |
| Profit (loss) for the period | 9904 | €26,915 | €18,310 | -€8,605 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,915 | €18,310 | -€8,605 | -32.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.