CoMoveIT: 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.
CoMoveIT
Largest movements
- Cash -€301,819
down €301,819 (-86.0%), from €350,786 to €48,967
mainly Net result for the year (-€451,626) and Investment in fixed assets (net) (-€126,877)
- Deferred charges and accrued income +€65,649
up €65,649 (+2,676%), from €2,453 to €68,102
- Intangible fixed assets +€29,293
up €29,293 (+9.0%), from €324,752 to €354,045
- Receivables within one year -€25,345
down €25,345 (-45.8%), from €55,376 to €30,030
of which Trade receivables: -€20,127
- Stocks and contracts +€19,150
up €19,150 (+47.3%), from €40,469 to €59,619
- Profit (loss) carried forward -€451,626
down €451,626 (-35.8%), from -€1.3m to -€1.7m
- Short-term financial debts +€210,000
new in 2025: €210,000
- Debts after one year -€84,830
down €84,830 (-11.8%), from €719,498 to €634,667
- Trade debts +€63,957
up €63,957 (+107%), from €59,727 to €123,684
- Accrued charges and deferred income +€34,901
up €34,901 (+495%), from €7,052 to €41,953
- Staff costs +€48,628
up €48,628 (+28.9%), from €168,021 to €216,649
- Financial charges +€26,587
up €26,587 (+113%), from €23,471 to €50,058
- Depreciation +€22,010
up €22,010 (+24.1%), from €91,423 to €113,433
- Gross operating margin +€9,187
up €9,187 (+11.6%), from -€79,262 to -€70,075
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 | €834,021 | €605,099 | -€228,922 | -27.4% |
| Fixed assets | 21/28 | €384,937 | €398,381 | +€13,444 | +3.5% |
| Intangible fixed assets | 21 | €324,752 | €354,045 | +€29,293 | +9.0% |
| Tangible fixed assets | 22/27 | €59,935 | €43,536 | -€16,399 | -27.4% |
| Plant, machinery and equipment | 23 | €46,959 | €36,423 | -€10,536 | -22.4% |
| Furniture and vehicles | 24 | €2,244 | €1,682 | -€562 | -25.0% |
| Leasing and similar rights | 25 | €10,733 | €5,432 | -€5,301 | -49.4% |
| Financial fixed assets | 28 | €250 | €800 | +€550 | +220% |
| Current assets | 29/58 | €449,084 | €206,718 | -€242,366 | -54.0% |
| Stocks and contracts in progress | 3 | €40,469 | €59,619 | +€19,150 | +47.3% |
| Stocks | 30/36 | €40,469 | €59,619 | +€19,150 | +47.3% |
| Amounts receivable within one year | 40/41 | €55,376 | €30,030 | -€25,345 | -45.8% |
| Trade receivables | 40 | €32,542 | €12,416 | -€20,127 | -61.8% |
| Other amounts receivable | 41 | €22,833 | €17,615 | -€5,219 | -22.9% |
| Cash at bank and in hand | 54/58 | €350,786 | €48,967 | -€301,819 | -86.0% |
| Deferred charges and accrued income | 490/1 | €2,453 | €68,102 | +€65,649 | +2,676% |
| Total equity and liabilities | 10/49 | €834,021 | €605,099 | -€228,922 | -27.4% |
| Equity | 10/15 | -€75,436 | -€527,062 | -€451,626 | -599% |
| Contributions | 10/11 | €1,187,000 | €1,187,000 | = | 0.0% |
| Capital | 10 | €149,156 | €149,156 | = | 0.0% |
| Issued capital | 100 | €149,156 | €149,156 | = | 0.0% |
| Contributions outside capital | 11 | €1,037,844 | €1,037,844 | = | 0.0% |
| Share premium | 1100/10 | €1,037,844 | €1,037,844 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,262,436 | -€1,714,062 | -€451,626 | -35.8% |
| Amounts payable | 17/49 | €909,457 | €1,132,161 | +€222,704 | +24.5% |
| Amounts payable after more than one year | 17 | €719,498 | €634,667 | -€84,830 | -11.8% |
| Financial debts | 170/4 | €719,498 | €634,667 | -€84,830 | -11.8% |
| Amounts payable within one year | 42/48 | €182,907 | €455,540 | +€272,633 | +149% |
| Current portion of amounts payable after more than one year | 42 | €91,363 | €91,893 | +€530 | +0.6% |
| Financial debts | 43 | - | €210,000 | +€210,000 | |
| Credit institutions | 430/8 | - | €210,000 | +€210,000 | |
| Trade debts | 44 | €59,727 | €123,684 | +€63,957 | +107% |
| Suppliers | 440/4 | €59,727 | €123,684 | +€63,957 | +107% |
| Taxes, remuneration and social security | 45 | €31,817 | €29,963 | -€1,854 | -5.8% |
| Taxes | 450/3 | €4,517 | €10,457 | +€5,941 | +132% |
| Remuneration and social security | 454/9 | €27,301 | €19,506 | -€7,794 | -28.6% |
| Accrued charges and deferred income | 492/3 | €7,052 | €41,953 | +€34,901 | +495% |
| Remuneration, social security and pensions | 62 | €168,021 | €216,649 | +€48,628 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,423 | €113,433 | +€22,010 | +24.1% |
| Other operating charges | 640/8 | €1,043 | €1,044 | +€1 | +0.1% |
| Gross operating margin | 9900 | -€79,262 | -€70,075 | +€9,187 | +11.6% |
| Operating profit (loss) | 9901 | -€339,749 | -€401,201 | -€61,452 | -18.1% |
| Financial income | 75/76B | €2 | €6 | +€4 | +184% |
| Recurring financial income | 75 | €2 | €6 | +€4 | +184% |
| Financial charges | 65/66B | €23,471 | €50,058 | +€26,587 | +113% |
| Recurring financial charges | 65 | €23,471 | €50,058 | +€26,587 | +113% |
| Profit (loss) for the period before taxes | 9903 | -€363,218 | -€451,252 | -€88,034 | -24.2% |
| Income taxes | 67/77 | €286 | €374 | +€88 | +30.8% |
| Profit (loss) for the period | 9904 | -€363,504 | -€451,626 | -€88,122 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€363,504 | -€451,626 | -€88,122 | -24.2% |
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 30 October 2026 via checked.be.