Comontec: 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.
Comontec
Largest movements
- Receivables within one year -€10,875
down €10,875 (-18.3%), from €59,504 to €48,628
of which Other amounts receivable: -€9,378
- Cash +€8,050
up €8,050 (+25.2%), from €31,959 to €40,009
mainly Receivables within one year (+€10,875) and Depreciation (+€10,393)
- Tangible fixed assets -€1,941
down €1,941 (-9.5%), from €20,430 to €18,489
of which Furniture and vehicles: -€7,231
- Receivables after one year -€1,838
down €1,838 (-19.0%), from €9,658 to €7,821
- Current portion of long-term debt +€8,215
up €8,215 (+23.6%), from €34,824 to €43,039
- Reserves -€7,869
down €7,869 (-15.9%), from €49,355 to €41,485
- Debts after one year -€3,039
down €3,039 (-25.4%), from €11,952 to €8,913
- Trade debts -€1,937
down €1,937 (-15.1%), from €12,840 to €10,903
- Tax, wage and social debts -€1,861
down €1,861 (-18.0%), from €10,335 to €8,475
of which Remuneration and social security: -€1,861
- Gross operating margin -€10,435
down €10,435 (-8.8%), from €119,051 to €108,616
- Other operating charges +€3,988
up €3,988 (+6,321%), from €63 to €4,051
- Staff costs +€3,274
up €3,274 (+4.3%), from €76,437 to €79,711
- Taxes -€3,165
down €3,165 (-43.9%), from €7,209 to €4,045
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 | €122,307 | €115,893 | -€6,414 | -5.2% |
| Fixed assets | 21/28 | €20,430 | €18,489 | -€1,941 | -9.5% |
| Tangible fixed assets | 22/27 | €20,430 | €18,489 | -€1,941 | -9.5% |
| Land and buildings | 22 | - | €4,988 | +€4,988 | |
| Plant, machinery and equipment | 23 | €9,294 | €9,596 | +€302 | +3.3% |
| Furniture and vehicles | 24 | €11,137 | €3,905 | -€7,231 | -64.9% |
| Current assets | 29/58 | €101,877 | €97,404 | -€4,473 | -4.4% |
| Amounts receivable after more than one year | 29 | €9,658 | €7,821 | -€1,838 | -19.0% |
| Other amounts receivable | 291 | €9,658 | €7,821 | -€1,838 | -19.0% |
| Amounts receivable within one year | 40/41 | €59,504 | €48,628 | -€10,875 | -18.3% |
| Trade receivables | 40 | €45,454 | €43,956 | -€1,498 | -3.3% |
| Other amounts receivable | 41 | €14,050 | €4,672 | -€9,378 | -66.7% |
| Cash at bank and in hand | 54/58 | €31,959 | €40,009 | +€8,050 | +25.2% |
| Deferred charges and accrued income | 490/1 | €756 | €946 | +€190 | +25.1% |
| Total equity and liabilities | 10/49 | €122,307 | €115,893 | -€6,414 | -5.2% |
| Equity | 10/15 | €52,355 | €44,485 | -€7,869 | -15.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,355 | €41,485 | -€7,869 | -15.9% |
| Distributable reserves | 133 | €49,355 | €41,485 | -€7,869 | -15.9% |
| Amounts payable | 17/49 | €69,952 | €71,408 | +€1,456 | +2.1% |
| Amounts payable after more than one year | 17 | €11,952 | €8,913 | -€3,039 | -25.4% |
| Financial debts | 170/4 | €11,952 | €8,913 | -€3,039 | -25.4% |
| Amounts payable within one year | 42/48 | €58,000 | €62,494 | +€4,495 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €34,824 | €43,039 | +€8,215 | +23.6% |
| Trade debts | 44 | €12,840 | €10,903 | -€1,937 | -15.1% |
| Suppliers | 440/4 | €12,840 | €10,903 | -€1,937 | -15.1% |
| Taxes, remuneration and social security | 45 | €10,335 | €8,475 | -€1,861 | -18.0% |
| Taxes | 450/3 | €1,200 | €1,200 | = | 0.0% |
| Remuneration and social security | 454/9 | €9,135 | €7,275 | -€1,861 | -20.4% |
| Other amounts payable | 47/48 | - | €78 | +€78 | |
| Remuneration, social security and pensions | 62 | €76,437 | €79,711 | +€3,274 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,252 | €10,393 | -€859 | -7.6% |
| Other operating charges | 640/8 | €63 | €4,051 | +€3,988 | +6,321% |
| Gross operating margin | 9900 | €119,051 | €108,616 | -€10,435 | -8.8% |
| Operating profit (loss) | 9901 | €31,299 | €14,460 | -€16,839 | -53.8% |
| Financial income | 75/76B | €689 | €311 | -€378 | -54.8% |
| Recurring financial income | 75 | €689 | €311 | -€378 | -54.8% |
| Financial charges | 65/66B | €4,141 | €3,596 | -€545 | -13.2% |
| Recurring financial charges | 65 | €4,141 | €3,596 | -€545 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €27,846 | €11,175 | -€16,671 | -59.9% |
| Income taxes | 67/77 | €7,209 | €4,045 | -€3,165 | -43.9% |
| Profit (loss) for the period | 9904 | €20,637 | €7,131 | -€13,507 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,637 | €7,131 | -€13,507 | -65.4% |
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 28 October 2026 via checked.be.