ComTIS Services: 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 Services
NACE 81.100, Combined facilities support activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€318,701
2024 · €333,881-€15,180
Equity
€2.0m
2024 · €1.7m+€318,701
Cash
€716,763
2024 · €711,676+€5,087
Balance sheet total
€6.6m
2024 · €6.0m+€610,062
Largest movements
Assets
- Intangible fixed assets +€436,765
new in 2025: €436,765
- Receivables within one year +€195,337
up €195,337 (+4.2%), from €4.6m to €4.8m
of which Trade receivables: +€237,335
- Tangible fixed assets -€87,204
down €87,204 (-15.4%), from €567,633 to €480,429
of which Plant, machinery and equipment: -€64,558
Equity and liabilities
- Other debts +€601,500
new in 2025: €601,500
- Profit (loss) carried forward +€318,701
up €318,701 (+20.2%), from €1.6m to €1.9m
- Provisions -€250,000
no longer reported in 2025 (was €250,000)
- Trade debts -€155,464
down €155,464 (-8.6%), from €1.8m to €1.7m
- Accrued charges and deferred income +€129,690
up €129,690 (+7.8%), from €1.7m to €1.8m
Income statement
- Staff costs -€335,920
down €335,920 (-6.4%), from €5.3m to €4.9m
- Turnover -€278,931
down €278,931 (-1.9%), from €14.8m to €14.6m
- Provisions -€250,000
new in 2025: -€250,000
- Goods and materials +€212,531
up €212,531 (+2.8%), from €7.7m to €7.9m
of which Purchases: +€216,701
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
€333,881
Turnover
-€278,931
Other operating income
-€21,807
Goods and materials
-€212,531
Services and other goods
-€72,817
Staff costs
+€335,920
Depreciation
-€2,650
Provisions
+€250,000
Other operating charges
-€24,315
Financial income
+€3,446
Financial charges
-€1,664
Taxes
+€10,169
Result 2025
€318,701
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
+€489,264
Investment
-€484,177
Financing
€0
Cash 2024
€711,676
From operations (derived)
+€489,264
Net result for the year
+€318,701
Depreciation
+€134,616
Stocks and contracts
-€59,419
Receivables within one year
-€195,337
Deferred charges and accrued income
-€657
Provisions
-€250,000
Trade debts
-€155,464
Tax, wage and social debts
-€34,365
Other debts
+€601,500
Accrued charges and deferred income
+€129,690
Investment (derived)
-€484,177
Investment in fixed assets (net)
-€484,177
Cash 2025
€716,763
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,967,462 | €6,577,523 | +€610,062 | +10.2% |
| Fixed assets | 21/28 | €572,748 | €922,309 | +€349,561 | +61.0% |
| Intangible fixed assets | 21 | - | €436,765 | +€436,765 | |
| Tangible fixed assets | 22/27 | €567,633 | €480,429 | -€87,204 | -15.4% |
| Plant, machinery and equipment | 23 | €271,032 | €206,474 | -€64,558 | -23.8% |
| Furniture and vehicles | 24 | €27,971 | €40,971 | +€12,999 | +46.5% |
| Other tangible fixed assets | 26 | €268,630 | €232,984 | -€35,646 | -13.3% |
| Financial fixed assets | 28 | €5,115 | €5,115 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €615 | €615 | = | 0.0% |
| Participating interests | 282 | €615 | €615 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €5,394,714 | €5,655,214 | +€260,501 | +4.8% |
| Stocks and contracts in progress | 3 | €55,248 | €114,667 | +€59,419 | +107.5% |
| Stocks | 30/36 | €55,248 | €114,667 | +€59,419 | +107.5% |
| Raw materials and consumables | 30/31 | €55,248 | €114,667 | +€59,419 | +107.5% |
| Amounts receivable within one year | 40/41 | €4,605,207 | €4,800,544 | +€195,337 | +4.2% |
| Trade receivables | 40 | €4,466,299 | €4,703,634 | +€237,335 | +5.3% |
| Other amounts receivable | 41 | €138,908 | €96,910 | -€41,998 | -30.2% |
| Cash at bank and in hand | 54/58 | €711,676 | €716,763 | +€5,087 | +0.7% |
| Deferred charges and accrued income | 490/1 | €22,583 | €23,240 | +€657 | +2.9% |
| Total equity and liabilities | 10/49 | €5,967,462 | €6,577,523 | +€610,062 | +10.2% |
| Equity | 10/15 | €1,650,177 | €1,968,878 | +€318,701 | +19.3% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,581,427 | €1,900,128 | +€318,701 | +20.2% |
| Provisions and deferred taxes | 16 | €250,000 | - | -€250,000 | |
| Provisions for liabilities and charges | 160/5 | €250,000 | - | -€250,000 | |
| Other liabilities and charges | 164/5 | €250,000 | - | -€250,000 | |
| Amounts payable | 17/49 | €4,067,285 | €4,608,646 | +€541,361 | +13.3% |
| Amounts payable within one year | 42/48 | €2,402,919 | €2,814,590 | +€411,671 | +17.1% |
| Trade debts | 44 | €1,811,270 | €1,655,806 | -€155,464 | -8.6% |
| Suppliers | 440/4 | €1,811,270 | €1,655,806 | -€155,464 | -8.6% |
| Taxes, remuneration and social security | 45 | €591,649 | €557,284 | -€34,365 | -5.8% |
| Taxes | 450/3 | €163,249 | €158,092 | -€5,157 | -3.2% |
| Remuneration and social security | 454/9 | €428,400 | €399,192 | -€29,208 | -6.8% |
| Other amounts payable | 47/48 | - | €601,500 | +€601,500 | |
| Accrued charges and deferred income | 492/3 | €1,664,366 | €1,794,056 | +€129,690 | +7.8% |
| Operating income | 70/76A | €14,913,418 | €14,612,679 | -€300,739 | -2.0% |
| Turnover | 70 | €14,834,196 | €14,555,265 | -€278,931 | -1.9% |
| Other operating income | 74 | €79,221 | €57,414 | -€21,807 | -27.5% |
| Operating charges | 60/66A | €14,403,489 | €14,129,881 | -€273,608 | -1.9% |
| Goods for resale, raw materials and consumables | 60 | €7,661,551 | €7,874,082 | +€212,531 | +2.8% |
| Purchases | 600/8 | €7,716,799 | €7,933,501 | +€216,701 | +2.8% |
| Change in stocks: decrease (increase) | 609 | -€55,248 | -€59,419 | -€4,171 | -7.5% |
| Services and other goods | 61 | €1,352,741 | €1,425,559 | +€72,817 | +5.4% |
| Remuneration, social security and pensions | 62 | €5,256,994 | €4,921,074 | -€335,920 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,966 | €134,616 | +€2,650 | +2.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€250,000 | -€250,000 | |
| Other operating charges | 640/8 | €236 | €24,551 | +€24,315 | +10302.9% |
| Operating profit (loss) | 9901 | €509,929 | €482,798 | -€27,131 | -5.3% |
| Financial income | 75/76B | €240 | €3,686 | +€3,446 | +1435.8% |
| Recurring financial income | 75 | €240 | €3,686 | +€3,446 | +1435.8% |
| Income from financial fixed assets | 750 | €240 | - | -€240 | |
| Income from current assets | 751 | - | €3,686 | +€3,686 | |
| Financial charges | 65/66B | €8,506 | €10,171 | +€1,664 | +19.6% |
| Recurring financial charges | 65 | €8,506 | €10,171 | +€1,664 | +19.6% |
| Debt charges | 650 | €8,506 | €10,171 | +€1,664 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €501,662 | €476,313 | -€25,349 | -5.1% |
| Income taxes | 67/77 | €167,782 | €157,612 | -€10,169 | -6.1% |
| Taxes | 670/3 | €167,782 | €157,612 | -€10,169 | -6.1% |
| Profit (loss) for the period | 9904 | €333,881 | €318,701 | -€15,180 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €333,881 | €318,701 | -€15,180 | -4.5% |
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 8 October 2026 via checked.be.