ComTIS Ventilation: 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 Ventilation
Largest movements
- Receivables within one year -€320,149
down €320,149 (-22.8%), from €1.4m to €1.1m
of which Trade receivables: -€238,308
- Cash +€156,670
up €156,670 (+145%), from €108,132 to €264,802
mainly Other debts (+€349,166) and Receivables within one year (+€320,149)
- Stocks and contracts +€96,651
up €96,651 (+18.7%), from €517,520 to €614,172
of which Contracts in progress: +€78,626
- Trade debts -€520,304
down €520,304 (-45.9%), from €1.1m to €613,393
- Other debts +€349,166
up €349,166 (+48.5%), from €720,036 to €1.1m
- Profit (loss) carried forward +€47,520
up €47,520 (+16.0%), from -€297,446 to -€249,927
- Advances received +€28,723
new in 2025: €28,723
- Gross operating margin +€346,502
up €346,502 (+105%), from €331,223 to €677,725
- Staff costs +€193,138
up €193,138 (+52.4%), from €368,413 to €561,551
- Other operating charges -€12,087
down €12,087 (-73.4%), from €16,473 to €4,386
- Write-downs -€7,918
down €7,918, from €3,675 to -€4,243
- Financial income -€6,780
down €6,780 (-99.4%), from €6,820 to €40
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 | €2,084,001 | €2,009,947 | -€74,055 | -3.6% |
| Fixed assets | 21/28 | €44,012 | €36,891 | -€7,121 | -16.2% |
| Intangible fixed assets | 21 | €4,032 | €2,932 | -€1,100 | -27.3% |
| Tangible fixed assets | 22/27 | €39,979 | €33,958 | -€6,021 | -15.1% |
| Plant, machinery and equipment | 23 | €17,308 | €20,499 | +€3,191 | +18.4% |
| Furniture and vehicles | 24 | €18,870 | €10,078 | -€8,792 | -46.6% |
| Other tangible fixed assets | 26 | €3,801 | €3,380 | -€420 | -11.1% |
| Current assets | 29/58 | €2,039,990 | €1,973,056 | -€66,934 | -3.3% |
| Stocks and contracts in progress | 3 | €517,520 | €614,172 | +€96,651 | +18.7% |
| Stocks | 30/36 | €142,640 | €160,666 | +€18,026 | +12.6% |
| Contracts in progress | 37 | €374,880 | €453,506 | +€78,626 | +21.0% |
| Amounts receivable within one year | 40/41 | €1,401,292 | €1,081,142 | -€320,149 | -22.8% |
| Trade receivables | 40 | €1,255,335 | €1,017,027 | -€238,308 | -19.0% |
| Other amounts receivable | 41 | €145,957 | €64,115 | -€81,842 | -56.1% |
| Cash at bank and in hand | 54/58 | €108,132 | €264,802 | +€156,670 | +145% |
| Deferred charges and accrued income | 490/1 | €13,046 | €12,940 | -€106 | -0.8% |
| Total equity and liabilities | 10/49 | €2,084,001 | €2,009,947 | -€74,055 | -3.6% |
| Equity | 10/15 | -€51,287 | -€3,767 | +€47,520 | +92.7% |
| Contributions | 10/11 | €246,160 | €246,160 | = | 0.0% |
| Capital | 10 | €246,160 | €246,160 | = | 0.0% |
| Issued capital | 100 | €246,160 | €246,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€297,446 | -€249,927 | +€47,520 | +16.0% |
| Amounts payable | 17/49 | €2,135,288 | €2,013,714 | -€121,574 | -5.7% |
| Amounts payable within one year | 42/48 | €2,134,374 | €2,010,060 | -€124,314 | -5.8% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €1,133,697 | €613,393 | -€520,304 | -45.9% |
| Suppliers | 440/4 | €1,133,697 | €613,393 | -€520,304 | -45.9% |
| Advances received on contracts in progress | 46 | - | €28,723 | +€28,723 | |
| Taxes, remuneration and social security | 45 | €30,642 | €48,742 | +€18,101 | +59.1% |
| Taxes | 450/3 | €1,329 | €1,685 | +€356 | +26.8% |
| Remuneration and social security | 454/9 | €29,313 | €47,058 | +€17,745 | +60.5% |
| Other amounts payable | 47/48 | €720,036 | €1,069,201 | +€349,166 | +48.5% |
| Accrued charges and deferred income | 492/3 | €913 | €3,653 | +€2,740 | +300% |
| Non-recurring operating income | 76A | - | €2 | +€2 | |
| Remuneration, social security and pensions | 62 | €368,413 | €561,551 | +€193,138 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,381 | €13,022 | +€641 | +5.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,675 | -€4,243 | -€7,918 | |
| Other operating charges | 640/8 | €16,473 | €4,386 | -€12,087 | -73.4% |
| Gross operating margin | 9900 | €331,223 | €677,725 | +€346,502 | +105% |
| Operating profit (loss) | 9901 | -€69,719 | €103,010 | +€172,729 | |
| Financial income | 75/76B | €6,820 | €40 | -€6,780 | -99.4% |
| Recurring financial income | 75 | €6,820 | €40 | -€6,780 | -99.4% |
| Financial charges | 65/66B | €50,588 | €54,879 | +€4,291 | +8.5% |
| Recurring financial charges | 65 | €50,588 | €54,879 | +€4,291 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€113,487 | €48,170 | +€161,657 | |
| Income taxes | 67/77 | €5,485 | €651 | -€4,834 | -88.1% |
| Profit (loss) for the period | 9904 | -€118,972 | €47,520 | +€166,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€118,972 | €47,520 | +€166,491 |
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 13 October 2026 via checked.be.