Comrs Consulting Services: what changed
Two fiscal 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.
Comrs Consulting Services
Largest movements
- Receivables within one year +€41,416
up €41,416 (+104.0%), from €39,825 to €81,241
of which Trade receivables: +€27,443
- Receivables after one year +€12,976
up €12,976 (+85.5%), from €15,171 to €28,146
- Profit (loss) carried forward +€60,367
up €60,367 (+61.3%), from €98,463 to €158,830
- Tax, wage and social debts -€9,358
down €9,358 (-60.0%), from €15,605 to €6,247
of which Taxes: -€11,858
- Trade debts +€3,455
up €3,455 (+120.7%), from €2,863 to €6,318
- Financial charges +€979
up €979 (+404.0%), from €242 to €1,221
- Financial income +€863
up €863 (+92.6%), from €932 to €1,795
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 | €120,735 | €175,291 | +€54,556 | +45.2% |
| Fixed assets | 21/28 | €2,258 | €2,775 | +€517 | +22.9% |
| Tangible fixed assets | 22/27 | €2,258 | €2,775 | +€517 | +22.9% |
| Furniture and vehicles | 24 | €2,258 | €2,775 | +€517 | +22.9% |
| Current assets | 29/58 | €118,476 | €172,516 | +€54,039 | +45.6% |
| Amounts receivable after more than one year | 29 | €15,171 | €28,146 | +€12,976 | +85.5% |
| Other amounts receivable | 291 | €15,171 | €28,146 | +€12,976 | +85.5% |
| Amounts receivable within one year | 40/41 | €39,825 | €81,241 | +€41,416 | +104.0% |
| Trade receivables | 40 | €29,766 | €57,209 | +€27,443 | +92.2% |
| Other amounts receivable | 41 | €10,059 | €24,032 | +€13,973 | +138.9% |
| Cash at bank and in hand | 54/58 | €63,481 | €63,128 | -€353 | -0.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €120,735 | €175,291 | +€54,556 | +45.2% |
| Equity | 10/15 | €100,963 | €161,330 | +€60,367 | +59.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,463 | €158,830 | +€60,367 | +61.3% |
| Amounts payable | 17/49 | €19,772 | €13,961 | -€5,811 | -29.4% |
| Amounts payable within one year | 42/48 | €18,468 | €12,565 | -€5,903 | -32.0% |
| Trade debts | 44 | €2,863 | €6,318 | +€3,455 | +120.7% |
| Suppliers | 440/4 | €2,863 | €6,318 | +€3,455 | +120.7% |
| Taxes, remuneration and social security | 45 | €15,605 | €6,247 | -€9,358 | -60.0% |
| Taxes | 450/3 | €15,605 | €3,747 | -€11,858 | -76.0% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Accrued charges and deferred income | 492/3 | €1,304 | €1,396 | +€92 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €804 | €1,125 | +€322 | +40.0% |
| Other operating charges | 640/8 | €377 | €692 | +€315 | +83.6% |
| Gross operating margin | 9900 | €76,775 | €77,536 | +€761 | +1.0% |
| Operating profit (loss) | 9901 | €75,595 | €75,719 | +€124 | +0.2% |
| Financial income | 75/76B | €932 | €1,795 | +€863 | +92.6% |
| Recurring financial income | 75 | €932 | €1,795 | +€863 | +92.6% |
| Financial charges | 65/66B | €242 | €1,221 | +€979 | +404.0% |
| Recurring financial charges | 65 | €242 | €1,221 | +€979 | +404.0% |
| Profit (loss) for the period before taxes | 9903 | €76,284 | €76,293 | +€9 | 0.0% |
| Income taxes | 67/77 | €15,744 | €15,926 | +€182 | +1.2% |
| Profit (loss) for the period | 9904 | €60,541 | €60,367 | -€174 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,541 | €60,367 | -€174 | -0.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.