COMOR: 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.
COMOR
Largest movements
- Cash +€25,525
up €25,525 (+182.2%), from €14,013 to €39,538
mainly Receivables within one year (+€10,455) and Depreciation (+€10,215)
- Receivables within one year -€10,455
down €10,455 (-86.3%), from €12,108 to €1,653
of which Other amounts receivable: -€10,454
- Tangible fixed assets -€10,214
down €10,214 (-17.5%), from €58,318 to €48,104
of which Land and buildings: -€9,456
- Reserves +€8,999
up €8,999 (+483.8%), from €1,860 to €10,859
of which Distributable reserves: +€10,859
- Debts after one year -€5,174
down €5,174 (-58.9%), from €8,787 to €3,613
- Current portion of long-term debt +€995
up €995 (+29.9%), from €3,325 to €4,320
- Gross operating margin +€3,228
up €3,228 (+12.0%), from €26,959 to €30,187
- Taxes +€3,026
up €3,026 (+80.6%), from €3,755 to €6,781
- Depreciation +€1,373
up €1,373 (+15.5%), from €8,842 to €10,215
- Financial charges -€623
down €623 (-22.5%), from €2,765 to €2,142
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 | €84,489 | €89,345 | +€4,856 | +5.7% |
| Fixed assets | 21/28 | €58,368 | €48,154 | -€10,214 | -17.5% |
| Tangible fixed assets | 22/27 | €58,318 | €48,104 | -€10,214 | -17.5% |
| Land and buildings | 22 | €57,560 | €48,104 | -€9,456 | -16.4% |
| Furniture and vehicles | 24 | €758 | - | -€758 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €26,121 | €41,191 | +€15,070 | +57.7% |
| Amounts receivable within one year | 40/41 | €12,108 | €1,653 | -€10,455 | -86.3% |
| Trade receivables | 40 | €721 | €721 | -€0 | -0.1% |
| Other amounts receivable | 41 | €11,387 | €933 | -€10,454 | -91.8% |
| Cash at bank and in hand | 54/58 | €14,013 | €39,538 | +€25,525 | +182.2% |
| Total equity and liabilities | 10/49 | €84,489 | €89,345 | +€4,856 | +5.7% |
| Equity | 10/15 | €46,504 | €55,524 | +€9,020 | +19.4% |
| Reserves | 13 | €1,860 | €10,859 | +€8,999 | +483.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €10,859 | +€10,859 | |
| Profit (loss) carried forward | 14 | €44,644 | €44,665 | +€21 | 0.0% |
| Amounts payable | 17/49 | €37,985 | €33,820 | -€4,165 | -11.0% |
| Amounts payable after more than one year | 17 | €8,787 | €3,613 | -€5,174 | -58.9% |
| Financial debts | 170/4 | €8,787 | €3,613 | -€5,174 | -58.9% |
| Amounts payable within one year | 42/48 | €29,198 | €30,207 | +€1,009 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €3,325 | €4,320 | +€995 | +29.9% |
| Trade debts | 44 | €306 | €271 | -€35 | -11.3% |
| Suppliers | 440/4 | €306 | €271 | -€35 | -11.3% |
| Taxes, remuneration and social security | 45 | €16,567 | €16,616 | +€49 | +0.3% |
| Taxes | 450/3 | €16,567 | €16,616 | +€49 | +0.3% |
| Other amounts payable | 47/48 | €9,000 | €9,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,842 | €10,215 | +€1,373 | +15.5% |
| Other operating charges | 640/8 | €1,993 | €2,029 | +€36 | +1.8% |
| Gross operating margin | 9900 | €26,959 | €30,187 | +€3,228 | +12.0% |
| Operating profit (loss) | 9901 | €16,124 | €17,943 | +€1,819 | +11.3% |
| Financial charges | 65/66B | €2,765 | €2,142 | -€623 | -22.5% |
| Recurring financial charges | 65 | €2,765 | €2,142 | -€623 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €13,359 | €15,801 | +€2,442 | +18.3% |
| Income taxes | 67/77 | €3,755 | €6,781 | +€3,026 | +80.6% |
| Profit (loss) for the period | 9904 | €9,604 | €9,021 | -€583 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,604 | €9,021 | -€583 | -6.1% |
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 29 September 2026 via checked.be.