COMRON: 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.
COMRON
Largest movements
- Tangible fixed assets -€80,881
down €80,881 (-95.4%), from €84,760 to €3,879
of which Land and buildings: -€79,875
- Cash +€48,888
up €48,888 (+55.7%), from €87,723 to €136,611
mainly Investment in fixed assets (net) (+€79,875) and Net result for the year (+€54,214)
- Receivables within one year +€40,261
up €40,261 (+1,062%), from €3,791 to €44,053
of which Trade receivables: +€43,063
- Deferred charges and accrued income +€1,872
up €1,872 (+2,311%), from €81 to €1,954
- Debts after one year -€41,092
down €41,092 (-85.4%), from €48,092 to €7,000
of which Financial debts: -€48,092
- Reserves +€38,317
up €38,317 (+44.0%), from €87,017 to €125,334
- Current portion of long-term debt -€15,154
down €15,154 (-100%), from €15,154 to €0
- Tax, wage and social debts +€13,845
up €13,845 (+94.0%), from €14,723 to €28,568
of which Taxes: +€14,145
- Other debts +€7,888
up €7,888 (+93.6%), from €8,423 to €16,311
- Gross operating margin +€50,350
up €50,350 (+155%), from €32,427 to €82,777
- Taxes +€16,960
up €16,960 (+250%), from €6,777 to €23,737
- Depreciation -€5,060
down €5,060 (-83.4%), from €6,067 to €1,006
- Financial charges -€1,007
down €1,007 (-26.4%), from €3,820 to €2,813
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 | €176,355 | €186,496 | +€10,141 | +5.8% |
| Fixed assets | 21/28 | €84,760 | €3,879 | -€80,881 | -95.4% |
| Tangible fixed assets | 22/27 | €84,760 | €3,879 | -€80,881 | -95.4% |
| Land and buildings | 22 | €79,875 | €0 | -€79,875 | -100% |
| Plant, machinery and equipment | 23 | €92 | €0 | -€92 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,793 | €3,879 | -€914 | -19.1% |
| Current assets | 29/58 | €91,595 | €182,617 | +€91,022 | +99.4% |
| Amounts receivable within one year | 40/41 | €3,791 | €44,053 | +€40,261 | +1,062% |
| Trade receivables | 40 | €990 | €44,053 | +€43,063 | +4,350% |
| Other amounts receivable | 41 | €2,801 | €0 | -€2,801 | -100% |
| Cash at bank and in hand | 54/58 | €87,723 | €136,611 | +€48,888 | +55.7% |
| Deferred charges and accrued income | 490/1 | €81 | €1,954 | +€1,872 | +2,311% |
| Total equity and liabilities | 10/49 | €176,355 | €186,496 | +€10,141 | +5.8% |
| Equity | 10/15 | €87,017 | €125,334 | +€38,317 | +44.0% |
| Reserves | 13 | €87,017 | €125,334 | +€38,317 | +44.0% |
| Distributable reserves | 133 | €87,017 | €125,334 | +€38,317 | +44.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €89,338 | €61,162 | -€28,176 | -31.5% |
| Amounts payable after more than one year | 17 | €48,092 | €7,000 | -€41,092 | -85.4% |
| Financial debts | 170/4 | €48,092 | €0 | -€48,092 | -100% |
| Other amounts payable | 178/9 | - | €7,000 | +€7,000 | |
| Amounts payable within one year | 42/48 | €41,247 | €53,199 | +€11,952 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €15,154 | €0 | -€15,154 | -100% |
| Trade debts | 44 | €2,946 | €8,320 | +€5,373 | +182% |
| Suppliers | 440/4 | €2,946 | €8,320 | +€5,373 | +182% |
| Taxes, remuneration and social security | 45 | €14,723 | €28,568 | +€13,845 | +94.0% |
| Taxes | 450/3 | €14,423 | €28,568 | +€14,145 | +98.1% |
| Remuneration and social security | 454/9 | €300 | €0 | -€300 | -100% |
| Other amounts payable | 47/48 | €8,423 | €16,311 | +€7,888 | +93.6% |
| Accrued charges and deferred income | 492/3 | - | €963 | +€963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,067 | €1,006 | -€5,060 | -83.4% |
| Other operating charges | 640/8 | €1,114 | €1,007 | -€107 | -9.6% |
| Gross operating margin | 9900 | €32,427 | €82,777 | +€50,350 | +155% |
| Operating profit (loss) | 9901 | €25,246 | €80,764 | +€55,518 | +220% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,820 | €2,813 | -€1,007 | -26.4% |
| Recurring financial charges | 65 | €3,820 | €2,813 | -€1,007 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €21,426 | €77,951 | +€56,525 | +264% |
| Income taxes | 67/77 | €6,777 | €23,737 | +€16,960 | +250% |
| Profit (loss) for the period | 9904 | €14,649 | €54,214 | +€39,564 | +270% |
| Profit (loss) for the period to be appropriated | 9905 | €14,649 | €54,214 | +€39,564 | +270% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.