COMREZA: 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.
COMREZA
Largest movements
- Receivables within one year +€36,391
up €36,391 (+226.1%), from €16,092 to €52,483
of which Trade receivables: +€32,214
- Cash -€16,969
down €16,969 (-17.2%), from €98,898 to €81,929
mainly Contributions, distributions and other (-€43,047) and Receivables within one year (-€36,391)
- Other debts +€44,714
up €44,714 (+793.9%), from €5,632 to €50,346
- Profit (loss) carried forward -€21,370
no longer reported in 2025 (was €21,370)
- Tax, wage and social debts -€3,296
down €3,296 (-22.0%), from €15,003 to €11,707
of which Taxes: -€3,296
- Trade debts -€1,643
down €1,643 (-16.4%), from €9,994 to €8,350
- Financial charges -€1,179
down €1,179 (-50.3%), from €2,342 to €1,163
- Depreciation +€1,048
up €1,048 (+31.3%), from €3,346 to €4,394
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 | €132,337 | €150,518 | +€18,181 | +13.7% |
| Fixed assets | 21/28 | €13,619 | €12,158 | -€1,461 | -10.7% |
| Tangible fixed assets | 22/27 | €13,619 | €12,158 | -€1,461 | -10.7% |
| Plant, machinery and equipment | 23 | €1,871 | €1,272 | -€599 | -32.0% |
| Furniture and vehicles | 24 | €11,748 | €10,886 | -€862 | -7.3% |
| Current assets | 29/58 | €118,719 | €138,360 | +€19,642 | +16.5% |
| Amounts receivable after more than one year | 29 | €1,095 | €565 | -€530 | -48.4% |
| Trade receivables | 290 | €1,095 | €565 | -€530 | -48.4% |
| Amounts receivable within one year | 40/41 | €16,092 | €52,483 | +€36,391 | +226.1% |
| Trade receivables | 40 | €15,594 | €47,808 | +€32,214 | +206.6% |
| Other amounts receivable | 41 | €498 | €4,676 | +€4,178 | +838.8% |
| Cash at bank and in hand | 54/58 | €98,898 | €81,929 | -€16,969 | -17.2% |
| Deferred charges and accrued income | 490/1 | €2,633 | €3,383 | +€750 | +28.5% |
| Total equity and liabilities | 10/49 | €132,337 | €150,518 | +€18,181 | +13.7% |
| Equity | 10/15 | €101,074 | €79,704 | -€21,370 | -21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,104 | €61,104 | = | 0.0% |
| Distributable reserves | 133 | €61,104 | €61,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,370 | - | -€21,370 | |
| Amounts payable | 17/49 | €31,263 | €70,815 | +€39,551 | +126.5% |
| Amounts payable within one year | 42/48 | €31,263 | €70,403 | +€39,140 | +125.2% |
| Current portion of amounts payable after more than one year | 42 | €635 | - | -€635 | |
| Trade debts | 44 | €9,994 | €8,350 | -€1,643 | -16.4% |
| Suppliers | 440/4 | €9,994 | €8,350 | -€1,643 | -16.4% |
| Taxes, remuneration and social security | 45 | €15,003 | €11,707 | -€3,296 | -22.0% |
| Taxes | 450/3 | €12,603 | €9,307 | -€3,296 | -26.1% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €5,632 | €50,346 | +€44,714 | +793.9% |
| Accrued charges and deferred income | 492/3 | - | €411 | +€411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,346 | €4,394 | +€1,048 | +31.3% |
| Other operating charges | 640/8 | €491 | €457 | -€34 | -7.0% |
| Gross operating margin | 9900 | €33,514 | €33,740 | +€227 | +0.7% |
| Operating profit (loss) | 9901 | €29,677 | €28,890 | -€787 | -2.7% |
| Financial income | 75/76B | €129 | €304 | +€175 | +136.1% |
| Recurring financial income | 75 | €129 | €304 | +€175 | +136.1% |
| Financial charges | 65/66B | €2,342 | €1,163 | -€1,179 | -50.3% |
| Recurring financial charges | 65 | €2,342 | €1,163 | -€1,179 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €27,464 | €28,031 | +€567 | +2.1% |
| Income taxes | 67/77 | €6,094 | €6,355 | +€261 | +4.3% |
| Profit (loss) for the period | 9904 | €21,370 | €21,677 | +€306 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,370 | €21,677 | +€306 | +1.4% |
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 10 October 2026 via checked.be.