COMORES: 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.
COMORES
Largest movements
- Receivables within one year +€39,432
up €39,432 (+135.5%), from €29,107 to €68,539
of which Other amounts receivable: +€38,152
- Tangible fixed assets -€11,950
down €11,950 (-24.8%), from €48,212 to €36,263
of which Furniture and vehicles: -€9,608
- Cash +€5,878
up €5,878 (+8.7%), from €67,810 to €73,687
mainly Net result for the year (+€41,102) and Depreciation (+€11,950)
- Reserves +€40,243
up €40,243 (+109.4%), from €36,786 to €77,030
of which Distributable reserves: +€40,243
- Debts after one year -€6,615
down €6,615 (-35.2%), from €18,779 to €12,164
- Tax, wage and social debts +€3,378
up €3,378 (+22.5%), from €15,007 to €18,385
of which Taxes: +€1,984
- Current portion of long-term debt -€2,568
down €2,568 (-28.0%), from €9,183 to €6,615
- Accrued charges and deferred income -€1,954
down €1,954 (-86.9%), from €2,250 to €295
- Gross operating margin +€17,337
up €17,337 (+16.1%), from €107,999 to €125,336
- Depreciation +€6,025
up €6,025 (+101.7%), from €5,925 to €11,950
- Taxes +€4,405
up €4,405 (+23.7%), from €18,588 to €22,994
- Provisions +€3,358
no longer reported in 2024 (was -€3,358)
- Other operating charges -€2,747
down €2,747 (-71.3%), from €3,853 to €1,106
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,046 | €183,950 | +€32,904 | +21.8% |
| Fixed assets | 21/28 | €48,212 | €36,263 | -€11,950 | -24.8% |
| Tangible fixed assets | 22/27 | €48,212 | €36,263 | -€11,950 | -24.8% |
| Plant, machinery and equipment | 23 | €3,273 | €1,551 | -€1,723 | -52.6% |
| Furniture and vehicles | 24 | €41,689 | €32,081 | -€9,608 | -23.0% |
| Other tangible fixed assets | 26 | €3,250 | €2,631 | -€619 | -19.0% |
| Current assets | 29/58 | €102,834 | €147,688 | +€44,854 | +43.6% |
| Stocks and contracts in progress | 3 | €2,507 | €1,912 | -€595 | -23.7% |
| Stocks | 30/36 | €2,507 | €1,912 | -€595 | -23.7% |
| Amounts receivable within one year | 40/41 | €29,107 | €68,539 | +€39,432 | +135.5% |
| Trade receivables | 40 | €4,360 | €5,640 | +€1,280 | +29.4% |
| Other amounts receivable | 41 | €24,746 | €62,899 | +€38,152 | +154.2% |
| Cash at bank and in hand | 54/58 | €67,810 | €73,687 | +€5,878 | +8.7% |
| Deferred charges and accrued income | 490/1 | €3,411 | €3,550 | +€139 | +4.1% |
| Total equity and liabilities | 10/49 | €151,046 | €183,950 | +€32,904 | +21.8% |
| Equity | 10/15 | €98,286 | €138,530 | +€40,243 | +40.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €36,786 | €77,030 | +€40,243 | +109.4% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €30,636 | €70,880 | +€40,243 | +131.4% |
| Provisions and deferred taxes | 16 | €878 | €878 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €878 | €878 | = | 0.0% |
| Other liabilities and charges | 164/5 | €878 | €878 | = | 0.0% |
| Amounts payable | 17/49 | €51,882 | €44,543 | -€7,339 | -14.1% |
| Amounts payable after more than one year | 17 | €18,779 | €12,164 | -€6,615 | -35.2% |
| Financial debts | 170/4 | €18,779 | €12,164 | -€6,615 | -35.2% |
| Amounts payable within one year | 42/48 | €30,853 | €32,084 | +€1,231 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €9,183 | €6,615 | -€2,568 | -28.0% |
| Trade debts | 44 | €6,413 | €6,225 | -€188 | -2.9% |
| Suppliers | 440/4 | €6,413 | €6,225 | -€188 | -2.9% |
| Taxes, remuneration and social security | 45 | €15,007 | €18,385 | +€3,378 | +22.5% |
| Taxes | 450/3 | €5,529 | €7,513 | +€1,984 | +35.9% |
| Remuneration and social security | 454/9 | €9,478 | €10,871 | +€1,393 | +14.7% |
| Other amounts payable | 47/48 | €250 | €859 | +€609 | +243.7% |
| Accrued charges and deferred income | 492/3 | €2,250 | €295 | -€1,954 | -86.9% |
| Remuneration, social security and pensions | 62 | €47,577 | €49,709 | +€2,131 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,925 | €11,950 | +€6,025 | +101.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,358 | - | +€3,358 | |
| Other operating charges | 640/8 | €3,853 | €1,106 | -€2,747 | -71.3% |
| Gross operating margin | 9900 | €107,999 | €125,336 | +€17,337 | +16.1% |
| Operating profit (loss) | 9901 | €54,001 | €62,571 | +€8,571 | +15.9% |
| Financial income | 75/76B | €673 | €3,247 | +€2,574 | +382.7% |
| Recurring financial income | 75 | €673 | €3,247 | +€2,574 | +382.7% |
| Financial charges | 65/66B | €891 | €1,722 | +€831 | +93.3% |
| Recurring financial charges | 65 | €891 | €1,722 | +€831 | +93.3% |
| Profit (loss) for the period before taxes | 9903 | €53,783 | €64,096 | +€10,313 | +19.2% |
| Income taxes | 67/77 | €18,588 | €22,994 | +€4,405 | +23.7% |
| Profit (loss) for the period | 9904 | €35,194 | €41,102 | +€5,908 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,194 | €41,102 | +€5,908 | +16.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.