Comsoltech: 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.
Comsoltech
Largest movements
- Receivables within one year +€98,991
up €98,991 (+249.7%), from €39,644 to €138,635
of which Trade receivables: +€98,898
- Tangible fixed assets +€40,017
up €40,017 (+72.4%), from €55,250 to €95,267
- Cash -€28,107
down €28,107 (-39.6%), from €71,035 to €42,928
mainly Receivables within one year (-€98,991) and Investment in fixed assets (net) (-€52,884)
- Stocks and contracts +€7,304
up €7,304 (+172.3%), from €4,240 to €11,544
- Trade debts +€70,832
up €70,832 (+816.2%), from €8,678 to €79,511
- Profit (loss) carried forward +€61,617
new in 2025: €61,617
- Other debts -€28,901
down €28,901 (-78.4%), from €36,854 to €7,953
- Tax, wage and social debts +€22,079
up €22,079 (+51.3%), from €43,025 to €65,104
of which Taxes: +€23,279
- Debts after one year -€7,995
down €7,995 (-32.5%), from €24,625 to €16,630
- Gross operating margin +€27,276
up €27,276 (+46.2%), from €59,001 to €86,276
- Depreciation +€6,412
up €6,412 (+92.2%), from €6,954 to €13,366
- Taxes +€4,378
up €4,378 (+32.2%), from €13,584 to €17,962
- Financial income +€863
up €863 (+12.2%), from €7,052 to €7,915
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 | €173,522 | €291,361 | +€117,839 | +67.9% |
| Fixed assets | 21/28 | €57,623 | €97,141 | +€39,518 | +68.6% |
| Intangible fixed assets | 21 | €2,373 | €1,873 | -€500 | -21.1% |
| Tangible fixed assets | 22/27 | €55,250 | €95,267 | +€40,017 | +72.4% |
| Furniture and vehicles | 24 | €55,250 | €95,267 | +€40,017 | +72.4% |
| Current assets | 29/58 | €115,899 | €194,221 | +€78,322 | +67.6% |
| Stocks and contracts in progress | 3 | €4,240 | €11,544 | +€7,304 | +172.3% |
| Stocks | 30/36 | €4,240 | €11,544 | +€7,304 | +172.3% |
| Amounts receivable within one year | 40/41 | €39,644 | €138,635 | +€98,991 | +249.7% |
| Trade receivables | 40 | €39,599 | €138,498 | +€98,898 | +249.7% |
| Other amounts receivable | 41 | €45 | €137 | +€92 | +205.7% |
| Cash at bank and in hand | 54/58 | €71,035 | €42,928 | -€28,107 | -39.6% |
| Deferred charges and accrued income | 490/1 | €980 | €1,114 | +€134 | +13.6% |
| Total equity and liabilities | 10/49 | €173,522 | €291,361 | +€117,839 | +67.9% |
| Equity | 10/15 | €52,551 | €114,168 | +€61,617 | +117.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,551 | €49,551 | = | 0.0% |
| Distributable reserves | 133 | €49,551 | €49,551 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €61,617 | +€61,617 | |
| Amounts payable | 17/49 | €120,971 | €177,193 | +€56,222 | +46.5% |
| Amounts payable after more than one year | 17 | €24,625 | €16,630 | -€7,995 | -32.5% |
| Financial debts | 170/4 | €24,625 | €16,630 | -€7,995 | -32.5% |
| Amounts payable within one year | 42/48 | €96,346 | €160,562 | +€64,216 | +66.7% |
| Current portion of amounts payable after more than one year | 42 | €7,788 | €7,995 | +€206 | +2.7% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €8,678 | €79,511 | +€70,832 | +816.2% |
| Suppliers | 440/4 | €8,678 | €79,511 | +€70,832 | +816.2% |
| Taxes, remuneration and social security | 45 | €43,025 | €65,104 | +€22,079 | +51.3% |
| Taxes | 450/3 | €41,825 | €65,104 | +€23,279 | +55.7% |
| Remuneration and social security | 454/9 | €1,200 | €0 | -€1,200 | -100.0% |
| Other amounts payable | 47/48 | €36,854 | €7,953 | -€28,901 | -78.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,954 | €13,366 | +€6,412 | +92.2% |
| Other operating charges | 640/8 | €159 | €306 | +€147 | +92.5% |
| Gross operating margin | 9900 | €59,001 | €86,276 | +€27,276 | +46.2% |
| Operating profit (loss) | 9901 | €51,887 | €72,604 | +€20,717 | +39.9% |
| Financial income | 75/76B | €7,052 | €7,915 | +€863 | +12.2% |
| Recurring financial income | 75 | €7,052 | €7,915 | +€863 | +12.2% |
| Financial charges | 65/66B | €1,045 | €939 | -€105 | -10.1% |
| Recurring financial charges | 65 | €1,045 | €939 | -€105 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €57,894 | €79,579 | +€21,685 | +37.5% |
| Income taxes | 67/77 | €13,584 | €17,962 | +€4,378 | +32.2% |
| Profit (loss) for the period | 9904 | €44,310 | €61,617 | +€17,307 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,310 | €61,617 | +€17,307 | +39.1% |
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 1 October 2026 via checked.be.