ComOp: 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.
ComOp
Largest movements
- Receivables within one year +€9,987
up €9,987 (+13.7%), from €73,065 to €83,053
of which Other amounts receivable: +€16,770
- Cash +€1,326
up €1,326 (+402.3%), from €330 to €1,656
mainly Net result for the year (+€10,463) and Trade debts (+€3,118)
- Reserves +€10,463
up €10,463 (+17.7%), from €59,056 to €69,519
- Tax, wage and social debts -€3,129
down €3,129 (-19.3%), from €16,217 to €13,087
- Trade debts +€3,118
up €3,118 (+1756.8%), from €177 to €3,295
- Gross operating margin +€9,338
up €9,338 (+125.5%), from €7,440 to €16,779
- Financial income -€2,302
down €2,302 (-43.7%), from €5,270 to €2,969
- Taxes +€1,479
up €1,479 (+33.9%), from €4,370 to €5,850
- Financial charges +€1,435
up €1,435 (+208.0%), from €690 to €2,125
- Other operating charges +€461
up €461 (+57.0%), from €809 to €1,270
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 | €76,451 | €87,712 | +€11,262 | +14.7% |
| Fixed assets | 21/28 | €1,389 | €1,350 | -€39 | -2.8% |
| Tangible fixed assets | 22/27 | €1,389 | €1,350 | -€39 | -2.8% |
| Plant, machinery and equipment | 23 | €39 | €0 | -€39 | -100.0% |
| Other tangible fixed assets | 26 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €75,061 | €86,362 | +€11,301 | +15.1% |
| Amounts receivable within one year | 40/41 | €73,065 | €83,053 | +€9,987 | +13.7% |
| Trade receivables | 40 | €16,900 | €10,118 | -€6,783 | -40.1% |
| Other amounts receivable | 41 | €56,165 | €72,935 | +€16,770 | +29.9% |
| Current investments | 50/53 | €1,390 | €1,390 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €330 | €1,656 | +€1,326 | +402.3% |
| Deferred charges and accrued income | 490/1 | €276 | €263 | -€13 | -4.7% |
| Total equity and liabilities | 10/49 | €76,451 | €87,712 | +€11,262 | +14.7% |
| Equity | 10/15 | €60,056 | €70,519 | +€10,463 | +17.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €59,056 | €69,519 | +€10,463 | +17.7% |
| Distributable reserves | 133 | €59,056 | €69,519 | +€10,463 | +17.7% |
| Amounts payable | 17/49 | €16,394 | €17,193 | +€799 | +4.9% |
| Amounts payable within one year | 42/48 | €16,394 | €17,193 | +€799 | +4.9% |
| Financial debts | 43 | €0 | €811 | +€811 | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | - | €811 | +€811 | |
| Trade debts | 44 | €177 | €3,295 | +€3,118 | +1756.8% |
| Suppliers | 440/4 | €177 | €3,295 | +€3,118 | +1756.8% |
| Taxes, remuneration and social security | 45 | €16,217 | €13,087 | -€3,129 | -19.3% |
| Taxes | 450/3 | €16,217 | €13,087 | -€3,129 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €39 | -€200 | -83.6% |
| Other operating charges | 640/8 | €809 | €1,270 | +€461 | +57.0% |
| Gross operating margin | 9900 | €7,440 | €16,779 | +€9,338 | +125.5% |
| Operating profit (loss) | 9901 | €6,392 | €15,469 | +€9,077 | +142.0% |
| Financial income | 75/76B | €5,270 | €2,969 | -€2,302 | -43.7% |
| Recurring financial income | 75 | €5,270 | €2,969 | -€2,302 | -43.7% |
| Financial charges | 65/66B | €690 | €2,125 | +€1,435 | +208.0% |
| Recurring financial charges | 65 | €690 | €2,125 | +€1,435 | +208.0% |
| Profit (loss) for the period before taxes | 9903 | €10,972 | €16,312 | +€5,340 | +48.7% |
| Income taxes | 67/77 | €4,370 | €5,850 | +€1,479 | +33.9% |
| Profit (loss) for the period | 9904 | €6,602 | €10,463 | +€3,861 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,602 | €10,463 | +€3,861 | +58.5% |
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 5 October 2026 via checked.be.