COMSOL-IT: 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.
COMSOL-IT
Largest movements
- Cash +€18,426
up €18,426 (+92.0%), from €20,024 to €38,450
mainly Net result for the year (+€17,440) and Other debts (+€1,938)
- Deferred charges and accrued income -€1,577
no longer reported in 2025 (was €1,577)
- Tangible fixed assets -€1,505
down €1,505 (-70.5%), from €2,135 to €630
of which Furniture and vehicles: -€1,094
- Stocks and contracts +€830
up €830 (+15.1%), from €5,499 to €6,329
- Receivables within one year +€604
up €604 (+10.3%), from €5,883 to €6,486
of which Trade receivables: +€1,604
- Profit (loss) carried forward +€17,440
up €17,440 (+84.7%), from -€20,582 to -€3,142
- Other debts +€1,938
up €1,938 (+8.8%), from €21,993 to €23,931
- Current portion of long-term debt -€1,553
no longer reported in 2025 (was €1,553)
- Trade debts -€1,282
down €1,282 (-17.3%), from €7,398 to €6,116
- Depreciation -€8,796
down €8,796 (-85.4%), from €10,301 to €1,505
- Financial income +€5,774
up €5,774 (+63,176%), from €9 to €5,783
- Gross operating margin -€3,703
down €3,703 (-20.4%), from €18,117 to €14,414
- Other operating charges +€256
up €256 (+45.3%), from €566 to €823
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 | €35,117 | €51,895 | +€16,778 | +47.8% |
| Fixed assets | 21/28 | €2,135 | €630 | -€1,505 | -70.5% |
| Tangible fixed assets | 22/27 | €2,135 | €630 | -€1,505 | -70.5% |
| Plant, machinery and equipment | 23 | €1,041 | €630 | -€411 | -39.5% |
| Furniture and vehicles | 24 | €1,094 | - | -€1,094 | |
| Current assets | 29/58 | €32,983 | €51,265 | +€18,283 | +55.4% |
| Stocks and contracts in progress | 3 | €5,499 | €6,329 | +€830 | +15.1% |
| Stocks | 30/36 | €5,499 | €6,329 | +€830 | +15.1% |
| Amounts receivable within one year | 40/41 | €5,883 | €6,486 | +€604 | +10.3% |
| Trade receivables | 40 | €4,883 | €6,486 | +€1,604 | +32.8% |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Cash at bank and in hand | 54/58 | €20,024 | €38,450 | +€18,426 | +92.0% |
| Deferred charges and accrued income | 490/1 | €1,577 | - | -€1,577 | |
| Total equity and liabilities | 10/49 | €35,117 | €51,895 | +€16,778 | +47.8% |
| Equity | 10/15 | -€2,032 | €15,408 | +€17,440 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,582 | -€3,142 | +€17,440 | +84.7% |
| Amounts payable | 17/49 | €37,149 | €36,487 | -€663 | -1.8% |
| Amounts payable within one year | 42/48 | €37,149 | €36,487 | -€663 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €1,553 | - | -€1,553 | |
| Trade debts | 44 | €7,398 | €6,116 | -€1,282 | -17.3% |
| Suppliers | 440/4 | €7,398 | €6,116 | -€1,282 | -17.3% |
| Taxes, remuneration and social security | 45 | €6,205 | €6,440 | +€235 | +3.8% |
| Taxes | 450/3 | €6,205 | €6,440 | +€235 | +3.8% |
| Other amounts payable | 47/48 | €21,993 | €23,931 | +€1,938 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,301 | €1,505 | -€8,796 | -85.4% |
| Other operating charges | 640/8 | €566 | €823 | +€256 | +45.3% |
| Gross operating margin | 9900 | €18,117 | €14,414 | -€3,703 | -20.4% |
| Operating profit (loss) | 9901 | €7,249 | €12,086 | +€4,837 | +66.7% |
| Financial income | 75/76B | €9 | €5,783 | +€5,774 | +63,176% |
| Recurring financial income | 75 | €9 | €5,783 | +€5,774 | +63,176% |
| Financial charges | 65/66B | €276 | €289 | +€13 | +4.6% |
| Recurring financial charges | 65 | €276 | €289 | +€13 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €6,982 | €17,581 | +€10,599 | +152% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €6,843 | €17,440 | +€10,597 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €6,843 | €17,440 | +€10,597 | +155% |
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 14 October 2026 via checked.be.