ComRob: 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.
ComRob
Largest movements
- Cash +€44,949
up €44,949 (+26.9%), from €167,320 to €212,268
mainly Receivables within one year (+€43,322) and Net result for the year (+€15,491)
- Receivables within one year -€43,322
down €43,322 (-75.3%), from €57,517 to €14,195
of which Trade receivables: -€46,785
- Tangible fixed assets -€3,418
down €3,418 (-55.6%), from €6,144 to €2,725
of which Furniture and vehicles: -€3,314
- Tax, wage and social debts -€16,416
down €16,416 (-85.1%), from €19,299 to €2,883
of which Taxes: -€8,992
- Profit (loss) carried forward +€15,491
up €15,491 (+8.8%), from €176,004 to €191,495
- Gross operating margin -€47,513
down €47,513 (-66.6%), from €71,336 to €23,823
- Taxes -€8,367
down €8,367 (-64.9%), from €12,883 to €4,515
- Depreciation -€5,648
down €5,648 (-62.3%), from €9,066 to €3,418
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 | €231,748 | €229,653 | -€2,095 | -0.9% |
| Fixed assets | 21/28 | €6,144 | €2,725 | -€3,418 | -55.6% |
| Tangible fixed assets | 22/27 | €6,144 | €2,725 | -€3,418 | -55.6% |
| Plant, machinery and equipment | 23 | €812 | €708 | -€104 | -12.8% |
| Furniture and vehicles | 24 | €5,332 | €2,017 | -€3,314 | -62.2% |
| Current assets | 29/58 | €225,604 | €226,928 | +€1,324 | +0.6% |
| Amounts receivable within one year | 40/41 | €57,517 | €14,195 | -€43,322 | -75.3% |
| Trade receivables | 40 | €57,517 | €10,732 | -€46,785 | -81.3% |
| Other amounts receivable | 41 | - | €3,463 | +€3,463 | |
| Cash at bank and in hand | 54/58 | €167,320 | €212,268 | +€44,949 | +26.9% |
| Deferred charges and accrued income | 490/1 | €767 | €464 | -€303 | -39.5% |
| Total equity and liabilities | 10/49 | €231,748 | €229,653 | -€2,095 | -0.9% |
| Equity | 10/15 | €177,504 | €192,995 | +€15,491 | +8.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,004 | €191,495 | +€15,491 | +8.8% |
| Amounts payable | 17/49 | €54,244 | €36,658 | -€17,586 | -32.4% |
| Amounts payable within one year | 42/48 | €53,644 | €36,658 | -€16,986 | -31.7% |
| Trade debts | 44 | €563 | - | -€563 | |
| Suppliers | 440/4 | €563 | - | -€563 | |
| Taxes, remuneration and social security | 45 | €19,299 | €2,883 | -€16,416 | -85.1% |
| Taxes | 450/3 | €11,875 | €2,883 | -€8,992 | -75.7% |
| Remuneration and social security | 454/9 | €7,424 | - | -€7,424 | |
| Other amounts payable | 47/48 | €33,781 | €33,775 | -€6 | 0.0% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,066 | €3,418 | -€5,648 | -62.3% |
| Other operating charges | 640/8 | €434 | €237 | -€197 | -45.5% |
| Gross operating margin | 9900 | €71,336 | €23,823 | -€47,513 | -66.6% |
| Operating profit (loss) | 9901 | €61,836 | €20,168 | -€41,668 | -67.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €223 | €161 | -€61 | -27.5% |
| Recurring financial charges | 65 | €223 | €161 | -€61 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €61,613 | €20,007 | -€41,607 | -67.5% |
| Income taxes | 67/77 | €12,883 | €4,515 | -€8,367 | -64.9% |
| Profit (loss) for the period | 9904 | €48,731 | €15,491 | -€33,239 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,731 | €15,491 | -€33,239 | -68.2% |
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 17 October 2026 via checked.be.