COMODUM: 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.
COMODUM
Largest movements
- Cash +€52,771
up €52,771 (+170%), from €30,971 to €83,742
mainly Debts after one year (+€20,445) and Net result for the year (+€17,680)
- Tangible fixed assets +€24,271
up €24,271 (+317%), from €7,665 to €31,936
of which Furniture and vehicles: +€25,166
- Receivables within one year -€15,305
down €15,305 (-42.4%), from €36,065 to €20,760
of which Trade receivables: -€21,999
- Stocks and contracts -€3,462
down €3,462 (-7.0%), from €49,205 to €45,744
- Deferred charges and accrued income +€2,376
up €2,376 (+222%), from €1,072 to €3,448
- Debts after one year +€20,445
new in 2025: €20,445
- Reserves +€17,680
up €17,680 (+23.5%), from €75,382 to €93,062
- Trade debts +€14,057
up €14,057, from €0 to €14,057
- Current portion of long-term debt +€7,206
new in 2025: €7,206
- Accrued charges and deferred income -€6,300
no longer reported in 2025 (was €6,300)
- Staff costs +€45,911
up €45,911 (+1,361%), from €3,372 to €49,284
- Taxes -€16,580
down €16,580 (-67.7%), from €24,498 to €7,917
- Gross operating margin -€12,569
down €12,569 (-13.1%), from €96,007 to €83,438
- Depreciation +€4,588
up €4,588 (+162%), from €2,838 to €7,425
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 | €124,978 | €185,630 | +€60,652 | +48.5% |
| Fixed assets | 21/28 | €7,665 | €31,936 | +€24,271 | +317% |
| Tangible fixed assets | 22/27 | €7,665 | €31,936 | +€24,271 | +317% |
| Plant, machinery and equipment | 23 | €1,789 | €895 | -€894 | -50.0% |
| Furniture and vehicles | 24 | €5,875 | €31,041 | +€25,166 | +428% |
| Current assets | 29/58 | €117,313 | €153,694 | +€36,380 | +31.0% |
| Stocks and contracts in progress | 3 | €49,205 | €45,744 | -€3,462 | -7.0% |
| Stocks | 30/36 | €49,205 | €45,744 | -€3,462 | -7.0% |
| Amounts receivable within one year | 40/41 | €36,065 | €20,760 | -€15,305 | -42.4% |
| Trade receivables | 40 | €28,587 | €6,588 | -€21,999 | -77.0% |
| Other amounts receivable | 41 | €7,478 | €14,173 | +€6,694 | +89.5% |
| Cash at bank and in hand | 54/58 | €30,971 | €83,742 | +€52,771 | +170% |
| Deferred charges and accrued income | 490/1 | €1,072 | €3,448 | +€2,376 | +222% |
| Total equity and liabilities | 10/49 | €124,978 | €185,630 | +€60,652 | +48.5% |
| Equity | 10/15 | €77,882 | €95,562 | +€17,680 | +22.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €75,382 | €93,062 | +€17,680 | +23.5% |
| Distributable reserves | 133 | €75,382 | €93,062 | +€17,680 | +23.5% |
| Amounts payable | 17/49 | €47,096 | €90,068 | +€42,972 | +91.2% |
| Amounts payable after more than one year | 17 | - | €20,445 | +€20,445 | |
| Financial debts | 170/4 | - | €20,445 | +€20,445 | |
| Amounts payable within one year | 42/48 | €40,796 | €69,623 | +€28,827 | +70.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,206 | +€7,206 | |
| Trade debts | 44 | €0 | €14,057 | +€14,057 | |
| Suppliers | 440/4 | €0 | €14,057 | +€14,057 | |
| Taxes, remuneration and social security | 45 | €6,023 | €7,487 | +€1,465 | +24.3% |
| Taxes | 450/3 | €6,023 | €601 | -€5,422 | -90.0% |
| Remuneration and social security | 454/9 | - | €6,887 | +€6,887 | |
| Other amounts payable | 47/48 | €34,773 | €40,872 | +€6,099 | +17.5% |
| Accrued charges and deferred income | 492/3 | €6,300 | - | -€6,300 | |
| Remuneration, social security and pensions | 62 | €3,372 | €49,284 | +€45,911 | +1,361% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,838 | €7,425 | +€4,588 | +162% |
| Other operating charges | 640/8 | €378 | €754 | +€376 | +99.5% |
| Gross operating margin | 9900 | €96,007 | €83,438 | -€12,569 | -13.1% |
| Operating profit (loss) | 9901 | €89,420 | €25,975 | -€63,444 | -71.0% |
| Financial income | 75/76B | €53 | €494 | +€441 | +835% |
| Recurring financial income | 75 | €53 | €494 | +€441 | +835% |
| Financial charges | 65/66B | €204 | €873 | +€668 | +327% |
| Recurring financial charges | 65 | €204 | €873 | +€668 | +327% |
| Profit (loss) for the period before taxes | 9903 | €89,268 | €25,597 | -€63,672 | -71.3% |
| Income taxes | 67/77 | €24,498 | €7,917 | -€16,580 | -67.7% |
| Profit (loss) for the period | 9904 | €64,771 | €17,680 | -€47,091 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,771 | €17,680 | -€47,091 | -72.7% |
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.