COMSIS: 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.
COMSIS
Largest movements
- Tangible fixed assets +€5,388
up €5,388 (+1.3%), from €416,753 to €422,141
of which Furniture and vehicles: +€22,736
- Debts after one year -€16,962
down €16,962 (-14.2%), from €119,831 to €102,868
- Reserves +€8,126
up €8,126 (+2.6%), from €312,701 to €320,827
- Tax, wage and social debts +€7,735
up €7,735 (+32.0%), from €24,204 to €31,939
of which Taxes: +€7,735
- Other debts +€6,060
up €6,060 (+178.3%), from €3,399 to €9,459
- Gross operating margin -€10,588
down €10,588 (-11.1%), from €95,475 to €84,888
- Taxes -€2,701
down €2,701 (-13.7%), from €19,748 to €17,047
- Financial charges -€1,498
down €1,498 (-23.4%), from €6,408 to €4,910
- Depreciation +€1,353
up €1,353 (+7.9%), from €17,231 to €18,584
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 | €477,052 | €482,436 | +€5,384 | +1.1% |
| Fixed assets | 21/28 | €416,753 | €422,141 | +€5,388 | +1.3% |
| Tangible fixed assets | 22/27 | €416,753 | €422,141 | +€5,388 | +1.3% |
| Land and buildings | 22 | €403,941 | €390,448 | -€13,494 | -3.3% |
| Plant, machinery and equipment | 23 | €3,146 | €1,566 | -€1,580 | -50.2% |
| Furniture and vehicles | 24 | €731 | €23,467 | +€22,736 | +3110.6% |
| Other tangible fixed assets | 26 | €8,935 | €6,661 | -€2,274 | -25.5% |
| Current assets | 29/58 | €60,299 | €60,295 | -€4 | 0.0% |
| Amounts receivable within one year | 40/41 | €45,807 | €43,338 | -€2,468 | -5.4% |
| Trade receivables | 40 | €45,807 | €43,338 | -€2,468 | -5.4% |
| Cash at bank and in hand | 54/58 | €11,104 | €12,586 | +€1,483 | +13.4% |
| Deferred charges and accrued income | 490/1 | €3,389 | €4,371 | +€982 | +29.0% |
| Total equity and liabilities | 10/49 | €477,052 | €482,436 | +€5,384 | +1.1% |
| Equity | 10/15 | €329,389 | €337,515 | +€8,126 | +2.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €312,701 | €320,827 | +€8,126 | +2.6% |
| Distributable reserves | 133 | €312,701 | €320,827 | +€8,126 | +2.6% |
| Profit (loss) carried forward | 14 | €4,289 | €4,289 | = | 0.0% |
| Amounts payable | 17/49 | €147,663 | €144,921 | -€2,742 | -1.9% |
| Amounts payable after more than one year | 17 | €119,831 | €102,868 | -€16,962 | -14.2% |
| Financial debts | 170/4 | €119,831 | €102,868 | -€16,962 | -14.2% |
| Amounts payable within one year | 42/48 | €27,743 | €41,918 | +€14,176 | +51.1% |
| Trade debts | 44 | €140 | €521 | +€381 | +272.1% |
| Suppliers | 440/4 | €140 | €521 | +€381 | +272.1% |
| Taxes, remuneration and social security | 45 | €24,204 | €31,939 | +€7,735 | +32.0% |
| Taxes | 450/3 | €21,454 | €29,189 | +€7,735 | +36.1% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €3,399 | €9,459 | +€6,060 | +178.3% |
| Accrued charges and deferred income | 492/3 | €89 | €134 | +€45 | +50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,231 | €18,584 | +€1,353 | +7.9% |
| Other operating charges | 640/8 | €3,460 | €2,843 | -€617 | -17.8% |
| Gross operating margin | 9900 | €95,475 | €84,888 | -€10,588 | -11.1% |
| Operating profit (loss) | 9901 | €74,784 | €63,461 | -€11,323 | -15.1% |
| Financial income | 75/76B | €43 | €78 | +€35 | +82.6% |
| Recurring financial income | 75 | €43 | €78 | +€35 | +82.6% |
| Financial charges | 65/66B | €6,408 | €4,910 | -€1,498 | -23.4% |
| Recurring financial charges | 65 | €6,408 | €4,910 | -€1,498 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €68,418 | €58,629 | -€9,790 | -14.3% |
| Income taxes | 67/77 | €19,748 | €17,047 | -€2,701 | -13.7% |
| Profit (loss) for the period | 9904 | €48,671 | €41,582 | -€7,089 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,671 | €41,582 | -€7,089 | -14.6% |
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 8 October 2026 via checked.be.