COMTUS: 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.
COMTUS
Largest movements
- Cash -€16,324
down €16,324 (-27.7%), from €58,965 to €42,641
mainly Net result for the year (-€17,871) and Stocks and contracts (-€8,510)
- Stocks and contracts +€8,510
up €8,510 (+3.0%), from €288,103 to €296,613
- Profit (loss) carried forward -€17,871
down €17,871 (-74.8%), from -€23,892 to -€41,763
- Other debts +€17,160
new in 2025: €17,160
- Debts after one year -€8,333
no longer reported in 2025 (was €8,333)
- Gross operating margin -€2,498
down €2,498 (-17.5%), from -€14,276 to -€16,774
- Financial income +€223
up €223 (+116%), from €193 to €416
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 | €349,709 | €341,305 | -€8,405 | -2.4% |
| Fixed assets | 21/28 | €2,161 | €1,051 | -€1,110 | -51.4% |
| Tangible fixed assets | 22/27 | €2,161 | €1,051 | -€1,110 | -51.4% |
| Furniture and vehicles | 24 | €2,161 | €1,051 | -€1,110 | -51.4% |
| Current assets | 29/58 | €347,549 | €340,254 | -€7,295 | -2.1% |
| Stocks and contracts in progress | 3 | €288,103 | €296,613 | +€8,510 | +3.0% |
| Stocks | 30/36 | €288,103 | €296,613 | +€8,510 | +3.0% |
| Amounts receivable within one year | 40/41 | €481 | €1,000 | +€519 | +108% |
| Trade receivables | 40 | - | €583 | +€583 | |
| Other amounts receivable | 41 | €481 | €417 | -€64 | -13.3% |
| Cash at bank and in hand | 54/58 | €58,965 | €42,641 | -€16,324 | -27.7% |
| Total equity and liabilities | 10/49 | €349,709 | €341,305 | -€8,405 | -2.4% |
| Equity | 10/15 | €96,108 | €78,237 | -€17,871 | -18.6% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,892 | -€41,763 | -€17,871 | -74.8% |
| Amounts payable | 17/49 | €253,601 | €263,068 | +€9,466 | +3.7% |
| Amounts payable after more than one year | 17 | €8,333 | - | -€8,333 | |
| Other amounts payable | 178/9 | €8,333 | - | -€8,333 | |
| Amounts payable within one year | 42/48 | €245,268 | €262,160 | +€16,892 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €245,000 | €245,000 | = | 0.0% |
| Trade debts | 44 | €268 | €0 | -€268 | -100% |
| Suppliers | 440/4 | €268 | €0 | -€268 | -100% |
| Other amounts payable | 47/48 | - | €17,160 | +€17,160 | |
| Accrued charges and deferred income | 492/3 | - | €907 | +€907 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,110 | €1,110 | +€0 | 0.0% |
| Other operating charges | 640/8 | €159 | €221 | +€62 | +39.0% |
| Gross operating margin | 9900 | -€14,276 | -€16,774 | -€2,498 | -17.5% |
| Operating profit (loss) | 9901 | -€15,544 | -€18,104 | -€2,560 | -16.5% |
| Financial income | 75/76B | €193 | €416 | +€223 | +116% |
| Recurring financial income | 75 | €193 | €416 | +€223 | +116% |
| Financial charges | 65/66B | €161 | €183 | +€22 | +13.5% |
| Recurring financial charges | 65 | €161 | €183 | +€22 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,513 | -€17,871 | -€2,358 | -15.2% |
| Profit (loss) for the period | 9904 | -€15,513 | -€17,871 | -€2,358 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,513 | -€17,871 | -€2,358 | -15.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.