COMOTIS: 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.
COMOTIS
Largest movements
- Deferred charges and accrued income -€40,854
down €40,854 (-94.2%), from €43,354 to €2,500
- Tangible fixed assets -€5,619
down €5,619 (-39.6%), from €14,200 to €8,581
of which Furniture and vehicles: -€4,810
- Stocks and contracts -€5,300
down €5,300 (-16.7%), from €31,782 to €26,482
- Debts after one year +€330,000
up €330,000 (+143%), from €230,000 to €560,000
of which Other amounts payable: +€330,000
- Other debts -€318,959
no longer reported in 2025 (was €318,959)
- Trade debts -€47,380
down €47,380 (-84.9%), from €55,819 to €8,439
- Profit (loss) carried forward -€34,168
down €34,168 (-4.4%), from -€778,337 to -€812,505
- Accrued charges and deferred income +€23,592
up €23,592 (+11.8%), from €199,594 to €223,186
- Staff costs -€76,098
down €76,098 (-23.8%), from €319,259 to €243,161
- Depreciation -€28,363
down €28,363 (-82.7%), from €34,307 to €5,945
- Gross operating margin +€22,028
up €22,028 (+10.6%), from €208,561 to €230,589
- Write-downs -€17,329
no longer reported in 2025 (was €17,329)
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 | €114,462 | €62,104 | -€52,358 | -45.7% |
| Fixed assets | 21/28 | €14,200 | €8,581 | -€5,619 | -39.6% |
| Tangible fixed assets | 22/27 | €14,200 | €8,581 | -€5,619 | -39.6% |
| Plant, machinery and equipment | 23 | €616 | €191 | -€426 | -69.0% |
| Furniture and vehicles | 24 | €11,771 | €6,961 | -€4,810 | -40.9% |
| Other tangible fixed assets | 26 | €1,813 | €1,429 | -€384 | -21.2% |
| Current assets | 29/58 | €100,262 | €53,523 | -€46,738 | -46.6% |
| Stocks and contracts in progress | 3 | €31,782 | €26,482 | -€5,300 | -16.7% |
| Stocks | 30/36 | €31,782 | €26,482 | -€5,300 | -16.7% |
| Amounts receivable within one year | 40/41 | €2,824 | €1,885 | -€939 | -33.2% |
| Trade receivables | 40 | €2,824 | €437 | -€2,387 | -84.5% |
| Other amounts receivable | 41 | - | €1,449 | +€1,449 | |
| Cash at bank and in hand | 54/58 | €22,302 | €22,656 | +€354 | +1.6% |
| Deferred charges and accrued income | 490/1 | €43,354 | €2,500 | -€40,854 | -94.2% |
| Total equity and liabilities | 10/49 | €114,462 | €62,104 | -€52,358 | -45.7% |
| Equity | 10/15 | -€723,337 | -€757,505 | -€34,168 | -4.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€778,337 | -€812,505 | -€34,168 | -4.4% |
| Amounts payable | 17/49 | €837,799 | €819,609 | -€18,189 | -2.2% |
| Amounts payable after more than one year | 17 | €230,000 | €560,000 | +€330,000 | +143% |
| Financial debts | 170/4 | €230,000 | €230,000 | = | 0.0% |
| Other amounts payable | 178/9 | - | €330,000 | +€330,000 | |
| Amounts payable within one year | 42/48 | €408,205 | €36,423 | -€371,782 | -91.1% |
| Financial debts | 43 | €6,833 | €6,833 | = | 0.0% |
| Credit institutions | 430/8 | €6,833 | €6,833 | = | 0.0% |
| Trade debts | 44 | €55,819 | €8,439 | -€47,380 | -84.9% |
| Suppliers | 440/4 | €55,819 | €8,439 | -€47,380 | -84.9% |
| Taxes, remuneration and social security | 45 | €26,593 | €21,151 | -€5,442 | -20.5% |
| Taxes | 450/3 | €4,864 | €990 | -€3,875 | -79.7% |
| Remuneration and social security | 454/9 | €21,729 | €20,161 | -€1,568 | -7.2% |
| Other amounts payable | 47/48 | €318,959 | - | -€318,959 | |
| Accrued charges and deferred income | 492/3 | €199,594 | €223,186 | +€23,592 | +11.8% |
| Non-recurring operating income | 76A | - | €1,512 | +€1,512 | |
| Remuneration, social security and pensions | 62 | €319,259 | €243,161 | -€76,098 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,307 | €5,945 | -€28,363 | -82.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,329 | - | -€17,329 | |
| Other operating charges | 640/8 | €1,788 | €692 | -€1,096 | -61.3% |
| Non-recurring operating charges | 66A | - | €192 | +€192 | |
| Gross operating margin | 9900 | €208,561 | €230,589 | +€22,028 | +10.6% |
| Operating profit (loss) | 9901 | -€164,122 | -€19,401 | +€144,722 | +88.2% |
| Financial income | 75/76B | €12 | €2 | -€10 | -83.2% |
| Recurring financial income | 75 | €12 | €2 | -€10 | -83.2% |
| Financial charges | 65/66B | €16,751 | €14,545 | -€2,206 | -13.2% |
| Recurring financial charges | 65 | €16,751 | €14,545 | -€2,206 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€180,861 | -€33,943 | +€146,918 | +81.2% |
| Income taxes | 67/77 | €209 | €225 | +€16 | +7.4% |
| Profit (loss) for the period | 9904 | -€181,070 | -€34,168 | +€146,902 | +81.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€181,070 | -€34,168 | +€146,902 | +81.1% |
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 15 October 2026 via checked.be.