ComTIS Installations: 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.
What changed
ComTIS Installations
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2.4m
2024 · -€292,137-€2.1m
Equity
-€5.5m
2024 · -€3.1m-€2.4m
Cash
€403,275
2024 · €522,346-€119,071
Balance sheet total
€1.0m
2024 · €2.1m-€1.1m
Largest movements
Assets
- Receivables within one year -€774,675
down €774,675 (-60.9%), from €1.3m to €497,047
of which Trade receivables: -€778,324
- Stocks and contracts -€187,070
down €187,070 (-84.9%), from €220,302 to €33,231
of which Contracts in progress: -€187,070
- Cash -€119,071
down €119,071 (-22.8%), from €522,346 to €403,275
mainly Net result for the year (-€2.4m) and Tax, wage and social debts (-€21,560)
Equity and liabilities
- Profit (loss) carried forward -€2.4m
down €2.4m (-47.7%), from -€5.0m to -€7.3m
- Provisions +€1.2m
new in 2025: €1.2m
- Trade debts +€96,622
up €96,622 (+14.8%), from €652,460 to €749,083
- Tax, wage and social debts -€21,560
down €21,560 (-11.4%), from €189,920 to €168,360
Income statement
- Turnover -€1.7m
down €1.7m (-43.0%), from €3.9m to €2.3m
- Provisions +€1.2m
new in 2025: €1.2m
- Goods and materials -€755,800
down €755,800 (-37.1%), from €2.0m to €1.3m
of which Purchases: -€666,156
- Staff costs -€121,987
down €121,987 (-7.2%), from €1.7m to €1.6m
- Services and other goods +€97,476
up €97,476 (+20.0%), from €487,221 to €584,697
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.
Result 2024
-€292,137
Turnover
-€1.7m
Other operating income
+€17,866
Goods and materials
+€755,800
Services and other goods
-€97,476
Staff costs
+€121,987
Depreciation
+€313
Provisions
-€1.2m
Other operating charges
-€16,208
Other operating items
+€13,481
Financial charges
+€19,169
Taxes
+€996
Result 2025
-€2.4m
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.
From operations
-€99,561
Investment
-€19,510
Financing
€0
Cash 2024
€522,346
From operations (derived)
-€99,561
Net result for the year
-€2.4m
Depreciation
+€20,913
Stocks and contracts
+€187,070
Receivables within one year
+€774,675
Deferred charges and accrued income
+€5,755
Provisions
+€1.2m
Trade debts
+€96,622
Tax, wage and social debts
-€21,560
Advances received
+€10,144
Investment (derived)
-€19,510
Investment in fixed assets (net)
-€19,510
Cash 2025
€403,275
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,136,454 | €1,048,480 | -€1.1m | -50.9% |
| Fixed assets | 21/28 | €116,329 | €114,927 | -€1,403 | -1.2% |
| Tangible fixed assets | 22/27 | €77,096 | €75,693 | -€1,403 | -1.8% |
| Plant, machinery and equipment | 23 | €3,506 | €8,582 | +€5,076 | +144.8% |
| Furniture and vehicles | 24 | €1,931 | €10,073 | +€8,142 | +421.6% |
| Other tangible fixed assets | 26 | €71,659 | €57,038 | -€14,621 | -20.4% |
| Financial fixed assets | 28 | €39,233 | €39,233 | = | 0.0% |
| Other financial fixed assets | 284/8 | €39,233 | €39,233 | = | 0.0% |
| Shares | 284 | €3,225 | €3,225 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €36,008 | €36,008 | = | 0.0% |
| Current assets | 29/58 | €2,020,125 | €933,553 | -€1.1m | -53.8% |
| Stocks and contracts in progress | 3 | €220,302 | €33,231 | -€187,070 | -84.9% |
| Stocks | 30/36 | €33,231 | €33,231 | = | 0.0% |
| Raw materials and consumables | 30/31 | €33,231 | €33,231 | = | 0.0% |
| Contracts in progress | 37 | €187,070 | - | -€187,070 | |
| Amounts receivable within one year | 40/41 | €1,271,722 | €497,047 | -€774,675 | -60.9% |
| Trade receivables | 40 | €1,264,625 | €486,301 | -€778,324 | -61.5% |
| Other amounts receivable | 41 | €7,098 | €10,746 | +€3,649 | +51.4% |
| Cash at bank and in hand | 54/58 | €522,346 | €403,275 | -€119,071 | -22.8% |
| Deferred charges and accrued income | 490/1 | €5,755 | - | -€5,755 | |
| Total equity and liabilities | 10/49 | €2,136,454 | €1,048,480 | -€1.1m | -50.9% |
| Equity | 10/15 | -€3,101,420 | -€5,468,700 | -€2.4m | -76.3% |
| Contributions | 10/11 | €1,825,000 | €1,825,000 | = | 0.0% |
| Capital | 10 | €1,825,000 | €1,825,000 | = | 0.0% |
| Issued capital | 100 | €1,825,000 | €1,825,000 | = | 0.0% |
| Reserves | 13 | €32,500 | €32,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,500 | €32,500 | = | 0.0% |
| Legal reserve | 130 | €32,500 | €32,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,958,920 | -€7,326,200 | -€2.4m | -47.7% |
| Provisions and deferred taxes | 16 | - | €1,194,100 | +€1.2m | |
| Provisions for liabilities and charges | 160/5 | - | €1,194,100 | +€1.2m | |
| Other liabilities and charges | 164/5 | - | €1,194,100 | +€1.2m | |
| Amounts payable | 17/49 | €5,237,874 | €5,323,080 | +€85,206 | +1.6% |
| Amounts payable within one year | 42/48 | €5,237,874 | €5,323,080 | +€85,206 | +1.6% |
| Trade debts | 44 | €652,460 | €749,083 | +€96,622 | +14.8% |
| Suppliers | 440/4 | €652,460 | €749,083 | +€96,622 | +14.8% |
| Advances received on contracts in progress | 46 | €16,856 | €27,000 | +€10,144 | +60.2% |
| Taxes, remuneration and social security | 45 | €189,920 | €168,360 | -€21,560 | -11.4% |
| Remuneration and social security | 454/9 | €189,920 | €168,360 | -€21,560 | -11.4% |
| Other amounts payable | 47/48 | €4,378,637 | €4,378,637 | = | 0.0% |
| Operating income | 70/76A | €3,987,575 | €2,321,951 | -€1.7m | -41.8% |
| Turnover | 70 | €3,948,709 | €2,251,737 | -€1.7m | -43.0% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€448,967 | -€187,070 | +€261,897 | +58.3% |
| Other operating income | 74 | €42,048 | €59,915 | +€17,866 | +42.5% |
| Non-recurring operating income | 76A | €445,786 | €197,370 | -€248,416 | -55.7% |
| Operating charges | 60/66A | €4,246,863 | €4,676,547 | +€429,684 | +10.1% |
| Goods for resale, raw materials and consumables | 60 | €2,037,233 | €1,281,433 | -€755,800 | -37.1% |
| Purchases | 600/8 | €1,947,589 | €1,281,433 | -€666,156 | -34.2% |
| Change in stocks: decrease (increase) | 609 | €89,644 | - | -€89,644 | |
| Services and other goods | 61 | €487,221 | €584,697 | +€97,476 | +20.0% |
| Remuneration, social security and pensions | 62 | €1,697,991 | €1,576,005 | -€121,987 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,226 | €20,913 | -€313 | -1.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €1,194,100 | +€1.2m | |
| Other operating charges | 640/8 | €3,191 | €19,400 | +€16,208 | +507.9% |
| Operating profit (loss) | 9901 | -€259,288 | -€2,354,596 | -€2.1m | -808.1% |
| Financial charges | 65/66B | €30,349 | €11,180 | -€19,169 | -63.2% |
| Recurring financial charges | 65 | €30,349 | €11,180 | -€19,169 | -63.2% |
| Debt charges | 650 | €8,693 | €11,180 | +€2,487 | +28.6% |
| Other financial charges | 652/9 | €21,656 | - | -€21,656 | |
| Profit (loss) for the period before taxes | 9903 | -€289,637 | -€2,365,776 | -€2.1m | -716.8% |
| Income taxes | 67/77 | €2,500 | €1,504 | -€996 | -39.8% |
| Taxes | 670/3 | €2,500 | €2,500 | = | 0.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €996 | +€996 | |
| Profit (loss) for the period | 9904 | -€292,137 | -€2,367,280 | -€2.1m | -710.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€292,137 | -€2,367,280 | -€2.1m | -710.3% |
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.