ComTIS Energy: 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.
ComTIS Energy
Largest movements
- Receivables within one year -€267,038
down €267,038 (-37.8%), from €705,725 to €438,687
of which Other amounts receivable: -€261,582
- Cash +€38,509
up €38,509 (+323%), from €11,908 to €50,417
mainly Receivables within one year (+€267,038) and Depreciation (+€27,165)
- Tangible fixed assets -€27,165
down €27,165 (-7.9%), from €344,832 to €317,667
of which Plant, machinery and equipment: -€26,860
- Profit (loss) carried forward -€249,887
down €249,887 (-86.4%), from -€289,078 to -€538,965
- Debts after one year -€32,518
down €32,518 (-12.1%), from €268,284 to €235,766
- Accrued charges and deferred income +€15,000
new in 2025: €15,000
- Trade debts +€10,920
up €10,920 (+20.0%), from €54,474 to €65,395
- Gross operating margin -€194,146
down €194,146 (-297%), from -€65,421 to -€259,567
- Financial income +€9,281
up €9,281 (+28.2%), from €32,964 to €42,245
of which Non-recurring financial income: +€17,983
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 | €1,065,642 | €809,714 | -€255,929 | -24.0% |
| Fixed assets | 21/28 | €344,832 | €317,667 | -€27,165 | -7.9% |
| Tangible fixed assets | 22/27 | €344,832 | €317,667 | -€27,165 | -7.9% |
| Plant, machinery and equipment | 23 | €344,527 | €317,667 | -€26,860 | -7.8% |
| Furniture and vehicles | 24 | €304 | - | -€304 | |
| Current assets | 29/58 | €720,811 | €492,047 | -€228,764 | -31.7% |
| Stocks and contracts in progress | 3 | €3,178 | €2,322 | -€856 | -26.9% |
| Contracts in progress | 37 | €3,178 | €2,322 | -€856 | -26.9% |
| Amounts receivable within one year | 40/41 | €705,725 | €438,687 | -€267,038 | -37.8% |
| Trade receivables | 40 | €9,237 | €3,781 | -€5,457 | -59.1% |
| Other amounts receivable | 41 | €696,487 | €434,906 | -€261,582 | -37.6% |
| Cash at bank and in hand | 54/58 | €11,908 | €50,417 | +€38,509 | +323% |
| Deferred charges and accrued income | 490/1 | - | €621 | +€621 | |
| Total equity and liabilities | 10/49 | €1,065,642 | €809,714 | -€255,929 | -24.0% |
| Equity | 10/15 | €710,922 | €461,035 | -€249,887 | -35.1% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€289,078 | -€538,965 | -€249,887 | -86.4% |
| Amounts payable | 17/49 | €354,721 | €348,679 | -€6,042 | -1.7% |
| Amounts payable after more than one year | 17 | €268,284 | €235,766 | -€32,518 | -12.1% |
| Financial debts | 170/4 | €268,284 | €235,766 | -€32,518 | -12.1% |
| Amounts payable within one year | 42/48 | €86,436 | €97,913 | +€11,476 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €31,928 | €32,518 | +€590 | +1.8% |
| Trade debts | 44 | €54,474 | €65,395 | +€10,920 | +20.0% |
| Suppliers | 440/4 | €54,474 | €65,395 | +€10,920 | +20.0% |
| Taxes, remuneration and social security | 45 | €34 | €0 | -€34 | -100.0% |
| Taxes | 450/3 | €34 | €0 | -€34 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,155 | €27,165 | +€9 | 0.0% |
| Other operating charges | 640/8 | €130 | €120 | -€10 | -7.6% |
| Gross operating margin | 9900 | -€65,421 | -€259,567 | -€194,146 | -297% |
| Operating profit (loss) | 9901 | -€92,706 | -€286,851 | -€194,145 | -209% |
| Financial income | 75/76B | €32,964 | €42,245 | +€9,281 | +28.2% |
| Recurring financial income | 75 | €32,964 | €24,262 | -€8,702 | -26.4% |
| Non-recurring financial income | 76B | - | €17,983 | +€17,983 | |
| Financial charges | 65/66B | €6,251 | €5,281 | -€970 | -15.5% |
| Recurring financial charges | 65 | €6,251 | €5,281 | -€970 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€65,993 | -€249,887 | -€183,894 | -279% |
| Income taxes | 67/77 | -€51 | - | +€51 | |
| Profit (loss) for the period | 9904 | -€65,942 | -€249,887 | -€183,945 | -279% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,942 | -€249,887 | -€183,945 | -279% |
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 17 October 2026 via checked.be.