Comox: 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.
Comox
Largest movements
- Deferred charges and accrued income +€10,174
up €10,174 (+351.6%), from €2,893 to €13,068
- Tangible fixed assets -€9,620
down €9,620 (-28.2%), from €34,157 to €24,537
of which Furniture and vehicles: -€9,302
- Receivables within one year +€4,036
up €4,036 (+7.5%), from €54,093 to €58,129
of which Other amounts receivable: +€8,876
- Intangible fixed assets -€1,600
down €1,600 (-21.7%), from €7,362 to €5,762
- Tax, wage and social debts -€9,621
down €9,621 (-82.1%), from €11,714 to €2,093
- Current portion of long-term debt +€7,501
up €7,501 (+43.1%), from €17,405 to €24,906
- Reserves +€6,605
up €6,605 (+32.8%), from €20,112 to €26,717
- Trade debts +€5,118
up €5,118 (+230.5%), from €2,221 to €7,339
- Debts after one year -€5,077
down €5,077 (-13.9%), from €36,400 to €31,322
- Gross operating margin +€11,801
up €11,801 (+64.5%), from €18,284 to €30,085
- Financial charges +€2,562
up €2,562 (+53.5%), from €4,787 to €7,349
- Taxes +€1,960
up €1,960 (+106.0%), from €1,848 to €3,808
- Depreciation +€962
up €962 (+9.4%), from €10,258 to €11,220
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 | €99,990 | €102,982 | +€2,992 | +3.0% |
| Fixed assets | 21/28 | €43,004 | €31,784 | -€11,220 | -26.1% |
| Intangible fixed assets | 21 | €7,362 | €5,762 | -€1,600 | -21.7% |
| Tangible fixed assets | 22/27 | €34,157 | €24,537 | -€9,620 | -28.2% |
| Plant, machinery and equipment | 23 | €610 | €292 | -€318 | -52.1% |
| Furniture and vehicles | 24 | €33,547 | €24,245 | -€9,302 | -27.7% |
| Financial fixed assets | 28 | €1,485 | €1,485 | = | 0.0% |
| Current assets | 29/58 | €56,986 | €71,198 | +€14,212 | +24.9% |
| Amounts receivable within one year | 40/41 | €54,093 | €58,129 | +€4,036 | +7.5% |
| Trade receivables | 40 | €4,840 | €0 | -€4,840 | -100.0% |
| Other amounts receivable | 41 | €49,253 | €58,129 | +€8,876 | +18.0% |
| Cash at bank and in hand | 54/58 | €0 | €2 | +€2 | +16200.0% |
| Deferred charges and accrued income | 490/1 | €2,893 | €13,068 | +€10,174 | +351.6% |
| Total equity and liabilities | 10/49 | €99,990 | €102,982 | +€2,992 | +3.0% |
| Equity | 10/15 | €25,112 | €31,717 | +€6,605 | +26.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,112 | €26,717 | +€6,605 | +32.8% |
| Distributable reserves | 133 | €20,112 | €26,717 | +€6,605 | +32.8% |
| Amounts payable | 17/49 | €74,878 | €71,265 | -€3,612 | -4.8% |
| Amounts payable after more than one year | 17 | €36,400 | €31,322 | -€5,077 | -13.9% |
| Financial debts | 170/4 | €36,400 | €31,322 | -€5,077 | -13.9% |
| Amounts payable within one year | 42/48 | €38,478 | €39,943 | +€1,465 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €17,405 | €24,906 | +€7,501 | +43.1% |
| Financial debts | 43 | €7,139 | €5,606 | -€1,533 | -21.5% |
| Credit institutions | 430/8 | €7,139 | €5,606 | -€1,533 | -21.5% |
| Trade debts | 44 | €2,221 | €7,339 | +€5,118 | +230.5% |
| Suppliers | 440/4 | €2,221 | €7,339 | +€5,118 | +230.5% |
| Taxes, remuneration and social security | 45 | €11,714 | €2,093 | -€9,621 | -82.1% |
| Taxes | 450/3 | €11,714 | €2,093 | -€9,621 | -82.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,258 | €11,220 | +€962 | +9.4% |
| Other operating charges | 640/8 | €1,074 | €1,367 | +€293 | +27.3% |
| Gross operating margin | 9900 | €18,284 | €30,085 | +€11,801 | +64.5% |
| Operating profit (loss) | 9901 | €6,952 | €17,498 | +€10,546 | +151.7% |
| Financial income | 75/76B | €0 | €263 | +€263 | +2633200.0% |
| Recurring financial income | 75 | €0 | €263 | +€263 | +2633200.0% |
| Financial charges | 65/66B | €4,787 | €7,349 | +€2,562 | +53.5% |
| Recurring financial charges | 65 | €4,787 | €7,349 | +€2,562 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | €2,165 | €10,413 | +€8,248 | +381.0% |
| Income taxes | 67/77 | €1,848 | €3,808 | +€1,960 | +106.0% |
| Profit (loss) for the period | 9904 | €317 | €6,605 | +€6,288 | +1986.0% |
| Profit (loss) for the period to be appropriated | 9905 | €317 | €6,605 | +€6,288 | +1986.0% |
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 9 October 2026 via checked.be.