COMTHOR: 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.
COMTHOR
Largest movements
- Receivables within one year -€175,016
no longer reported in 2024 (was €175,016)
- Cash +€146,931
up €146,931 (+1959080.4%), from €8 to €146,939
mainly Receivables within one year (+€175,016) and Deferred charges and accrued income (+€327)
- Profit (loss) carried forward -€14,301
down €14,301 (-9.6%), from €148,610 to €134,309
- Tax, wage and social debts -€13,600
no longer reported in 2024 (was €13,600)
- Other operating charges -€2,874
down €2,874 (-94.2%), from €3,050 to €176
- Taxes -€1,066
new in 2024: -€1,066
- Financial income +€481
up €481 (+7.5%), from €6,389 to €6,870
- Gross operating margin +€244
up €244 (+1.1%), from -€21,899 to -€21,655
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,253 | €148,569 | -€28,684 | -16.2% |
| Fixed assets | 21/28 | €1,902 | €1,630 | -€272 | -14.3% |
| Tangible fixed assets | 22/27 | €1,902 | €1,630 | -€272 | -14.3% |
| Furniture and vehicles | 24 | €1,902 | €1,630 | -€272 | -14.3% |
| Current assets | 29/58 | €175,351 | €146,939 | -€28,412 | -16.2% |
| Amounts receivable within one year | 40/41 | €175,016 | - | -€175,016 | |
| Other amounts receivable | 41 | €175,016 | - | -€175,016 | |
| Cash at bank and in hand | 54/58 | €8 | €146,939 | +€146,931 | +1959080.4% |
| Deferred charges and accrued income | 490/1 | €327 | - | -€327 | |
| Total equity and liabilities | 10/49 | €177,253 | €148,569 | -€28,684 | -16.2% |
| Equity | 10/15 | €162,870 | €148,569 | -€14,301 | -8.8% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,610 | €134,309 | -€14,301 | -9.6% |
| Amounts payable | 17/49 | €14,383 | - | -€14,383 | |
| Amounts payable within one year | 42/48 | €14,383 | - | -€14,383 | |
| Trade debts | 44 | €783 | - | -€783 | |
| Suppliers | 440/4 | €783 | - | -€783 | |
| Taxes, remuneration and social security | 45 | €13,600 | - | -€13,600 | |
| Taxes | 450/3 | €13,600 | - | -€13,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €272 | €272 | = | 0.0% |
| Other operating charges | 640/8 | €3,050 | €176 | -€2,874 | -94.2% |
| Gross operating margin | 9900 | -€21,899 | -€21,655 | +€244 | +1.1% |
| Operating profit (loss) | 9901 | -€25,220 | -€22,102 | +€3,118 | +12.4% |
| Financial income | 75/76B | €6,389 | €6,870 | +€481 | +7.5% |
| Recurring financial income | 75 | €6,389 | €6,870 | +€481 | +7.5% |
| Financial charges | 65/66B | €112 | €135 | +€23 | +21.1% |
| Recurring financial charges | 65 | €112 | €135 | +€23 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,943 | -€15,367 | +€3,576 | +18.9% |
| Income taxes | 67/77 | - | -€1,066 | -€1,066 | |
| Profit (loss) for the period | 9904 | -€18,943 | -€14,301 | +€4,642 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,943 | -€14,301 | +€4,642 | +24.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.