Comoodis: 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.
Comoodis
Largest movements
- Receivables within one year +€165,257
up €165,257 (+7.0%), from €2.4m to €2.5m
of which Other amounts receivable: +€174,332
- Tangible fixed assets -€136,647
down €136,647 (-6.2%), from €2.2m to €2.1m
of which Land and buildings: -€88,382
- Other debts +€317,307
up €317,307 (+398.8%), from €79,558 to €396,865
- Reserves -€208,467
down €208,467 (-8.6%), from €2.4m to €2.2m
- Debts after one year -€90,494
down €90,494 (-9.2%), from €983,392 to €892,898
- Gross operating margin -€7,994
down €7,994 (-6.8%), from €117,937 to €109,942
- Financial charges +€5,595
up €5,595 (+39.1%), from €14,297 to €19,892
- Taxes -€4,627
down €4,627 (-36.7%), from €12,603 to €7,976
- Financial income -€2,036
down €2,036 (-2.2%), from €92,110 to €90,074
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 | €4,591,730 | €4,622,089 | +€30,359 | +0.7% |
| Fixed assets | 21/28 | €2,218,605 | €2,081,958 | -€136,647 | -6.2% |
| Tangible fixed assets | 22/27 | €2,218,605 | €2,081,958 | -€136,647 | -6.2% |
| Land and buildings | 22 | €1,988,286 | €1,899,904 | -€88,382 | -4.4% |
| Plant, machinery and equipment | 23 | €8,510 | €5,882 | -€2,628 | -30.9% |
| Furniture and vehicles | 24 | €221,809 | €176,172 | -€45,637 | -20.6% |
| Current assets | 29/58 | €2,373,125 | €2,540,132 | +€167,006 | +7.0% |
| Amounts receivable within one year | 40/41 | €2,359,460 | €2,524,717 | +€165,257 | +7.0% |
| Trade receivables | 40 | €9,075 | - | -€9,075 | |
| Other amounts receivable | 41 | €2,350,385 | €2,524,717 | +€174,332 | +7.4% |
| Cash at bank and in hand | 54/58 | €11,542 | €9,031 | -€2,511 | -21.8% |
| Deferred charges and accrued income | 490/1 | €2,123 | €6,384 | +€4,261 | +200.7% |
| Total equity and liabilities | 10/49 | €4,591,730 | €4,622,089 | +€30,359 | +0.7% |
| Equity | 10/15 | €3,427,197 | €3,218,730 | -€208,467 | -6.1% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €2,427,197 | €2,218,730 | -€208,467 | -8.6% |
| Distributable reserves | 133 | €2,427,197 | €2,218,730 | -€208,467 | -8.6% |
| Amounts payable | 17/49 | €1,164,533 | €1,403,360 | +€238,827 | +20.5% |
| Amounts payable after more than one year | 17 | €983,392 | €892,898 | -€90,494 | -9.2% |
| Financial debts | 170/4 | €983,392 | €892,898 | -€90,494 | -9.2% |
| Amounts payable within one year | 42/48 | €179,436 | €503,364 | +€323,928 | +180.5% |
| Current portion of amounts payable after more than one year | 42 | €89,846 | €90,494 | +€648 | +0.7% |
| Trade debts | 44 | €2,877 | €6,749 | +€3,872 | +134.6% |
| Suppliers | 440/4 | €2,877 | €6,749 | +€3,872 | +134.6% |
| Taxes, remuneration and social security | 45 | €7,154 | €9,256 | +€2,101 | +29.4% |
| Taxes | 450/3 | €4,754 | €6,856 | +€2,101 | +44.2% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €79,558 | €396,865 | +€317,307 | +398.8% |
| Accrued charges and deferred income | 492/3 | €1,706 | €7,099 | +€5,393 | +316.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,780 | €146,599 | +€819 | +0.6% |
| Other operating charges | 640/8 | €5,867 | €6,113 | +€247 | +4.2% |
| Gross operating margin | 9900 | €117,937 | €109,942 | -€7,994 | -6.8% |
| Operating profit (loss) | 9901 | -€33,710 | -€42,770 | -€9,060 | -26.9% |
| Financial income | 75/76B | €92,110 | €90,074 | -€2,036 | -2.2% |
| Recurring financial income | 75 | €92,110 | €90,074 | -€2,036 | -2.2% |
| Financial charges | 65/66B | €14,297 | €19,892 | +€5,595 | +39.1% |
| Recurring financial charges | 65 | €14,297 | €19,892 | +€5,595 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €44,103 | €27,411 | -€16,691 | -37.8% |
| Income taxes | 67/77 | €12,603 | €7,976 | -€4,627 | -36.7% |
| Profit (loss) for the period | 9904 | €31,500 | €19,436 | -€12,064 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,500 | €19,436 | -€12,064 | -38.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.