ComTie: 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.
ComTie
Largest movements
- Receivables within one year -€21,150
down €21,150 (-18.8%), from €112,681 to €91,531
of which Trade receivables: -€19,879
- Cash +€9,942
up €9,942 (+56.7%), from €17,549 to €27,491
mainly Net result for the year (+€28,035) and Receivables within one year (+€21,150)
- Tangible fixed assets +€3,058
up €3,058 (+102.7%), from €2,978 to €6,037
of which Land and buildings: +€5,432
- Reserves +€28,035
up €28,035 (+34.6%), from €81,070 to €109,106
- Debts after one year -€25,000
down €25,000 (-25.0%), from €100,000 to €75,000
- Other debts -€11,375
down €11,375 (-100.0%), from €11,375 to €0
- Gross operating margin +€28,547
up €28,547 (+29.4%), from €97,085 to €125,632
- Taxes +€7,751
up €7,751 (+228.1%), from €3,397 to €11,148
- Staff costs +€4,359
up €4,359 (+5.9%), from €74,284 to €78,643
- Depreciation -€3,397
down €3,397 (-55.6%), from €6,109 to €2,712
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 | €208,208 | €200,058 | -€8,149 | -3.9% |
| Fixed assets | 21/28 | €77,978 | €81,037 | +€3,058 | +3.9% |
| Tangible fixed assets | 22/27 | €2,978 | €6,037 | +€3,058 | +102.7% |
| Land and buildings | 22 | - | €5,432 | +€5,432 | |
| Plant, machinery and equipment | 23 | €2,978 | €605 | -€2,373 | -79.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €130,230 | €119,022 | -€11,208 | -8.6% |
| Amounts receivable within one year | 40/41 | €112,681 | €91,531 | -€21,150 | -18.8% |
| Trade receivables | 40 | €98,504 | €78,625 | -€19,879 | -20.2% |
| Other amounts receivable | 41 | €14,177 | €12,906 | -€1,271 | -9.0% |
| Cash at bank and in hand | 54/58 | €17,549 | €27,491 | +€9,942 | +56.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €208,208 | €200,058 | -€8,149 | -3.9% |
| Equity | 10/15 | €86,070 | €114,106 | +€28,035 | +32.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €81,070 | €109,106 | +€28,035 | +34.6% |
| Distributable reserves | 133 | €81,070 | €109,106 | +€28,035 | +34.6% |
| Amounts payable | 17/49 | €122,137 | €85,953 | -€36,185 | -29.6% |
| Amounts payable after more than one year | 17 | €100,000 | €75,000 | -€25,000 | -25.0% |
| Financial debts | 170/4 | €100,000 | €75,000 | -€25,000 | -25.0% |
| Amounts payable within one year | 42/48 | €22,137 | €10,953 | -€11,185 | -50.5% |
| Financial debts | 43 | €100 | €29 | -€71 | -70.9% |
| Credit institutions | 430/8 | €100 | €29 | -€71 | -70.9% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,663 | €10,924 | +€261 | +2.4% |
| Taxes | 450/3 | €1,544 | €257 | -€1,287 | -83.3% |
| Remuneration and social security | 454/9 | €9,119 | €10,666 | +€1,548 | +17.0% |
| Other amounts payable | 47/48 | €11,375 | €0 | -€11,375 | -100.0% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €74,284 | €78,643 | +€4,359 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,109 | €2,712 | -€3,397 | -55.6% |
| Other operating charges | 640/8 | €1,381 | €1,314 | -€68 | -4.9% |
| Gross operating margin | 9900 | €97,085 | €125,632 | +€28,547 | +29.4% |
| Operating profit (loss) | 9901 | €15,311 | €42,963 | +€27,653 | +180.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2600.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2600.0% |
| Financial charges | 65/66B | €4,873 | €3,781 | -€1,092 | -22.4% |
| Recurring financial charges | 65 | €4,873 | €3,781 | -€1,092 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €10,438 | €39,183 | +€28,745 | +275.4% |
| Income taxes | 67/77 | €3,397 | €11,148 | +€7,751 | +228.1% |
| Profit (loss) for the period | 9904 | €7,041 | €28,035 | +€20,995 | +298.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,041 | €28,035 | +€20,995 | +298.2% |
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 11 October 2026 via checked.be.