COMWAYS.BE: 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.
COMWAYS.BE
Largest movements
- Cash -€154,275
down €154,275 (-45.3%), from €340,325 to €186,050
mainly Receivables after one year (-€90,169) and Deferred charges and accrued income (-€26,834)
- Receivables after one year +€90,169
new in 2025: €90,169
- Deferred charges and accrued income +€26,834
up €26,834 (+74.9%), from €35,816 to €62,650
- Accrued charges and deferred income -€25,332
down €25,332 (-21.7%), from €116,956 to €91,624
- Trade debts -€12,651
down €12,651 (-83.7%), from €15,123 to €2,472
- Reserves +€5,019
up €5,019 (+2.0%), from €245,811 to €250,830
- Gross operating margin -€15,383
down €15,383 (-58.0%), from €26,521 to €11,138
- Depreciation -€10,690
down €10,690 (-85.8%), from €12,459 to €1,769
- Taxes -€1,818
down €1,818 (-46.7%), from €3,891 to €2,073
- Financial charges +€1,301
up €1,301 (+246.8%), from €527 to €1,828
of which Non-recurring financial charges: +€901
- Financial income +€535
new in 2025: €535
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,782 | €353,627 | -€35,156 | -9.0% |
| Fixed assets | 21/28 | €2,792 | €1,023 | -€1,769 | -63.4% |
| Tangible fixed assets | 22/27 | €2,167 | €398 | -€1,769 | -81.6% |
| Furniture and vehicles | 24 | €1,570 | - | -€1,570 | |
| Other tangible fixed assets | 26 | €597 | €398 | -€199 | -33.3% |
| Financial fixed assets | 28 | €625 | €625 | = | 0.0% |
| Current assets | 29/58 | €385,991 | €352,604 | -€33,387 | -8.6% |
| Amounts receivable after more than one year | 29 | - | €90,169 | +€90,169 | |
| Trade receivables | 290 | - | €90,169 | +€90,169 | |
| Amounts receivable within one year | 40/41 | €9,850 | €13,735 | +€3,885 | +39.4% |
| Trade receivables | 40 | €2,553 | €12,493 | +€9,940 | +389.3% |
| Other amounts receivable | 41 | €7,297 | €1,242 | -€6,055 | -83.0% |
| Cash at bank and in hand | 54/58 | €340,325 | €186,050 | -€154,275 | -45.3% |
| Deferred charges and accrued income | 490/1 | €35,816 | €62,650 | +€26,834 | +74.9% |
| Total equity and liabilities | 10/49 | €388,782 | €353,627 | -€35,156 | -9.0% |
| Equity | 10/15 | €252,011 | €257,030 | +€5,019 | +2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €245,811 | €250,830 | +€5,019 | +2.0% |
| Distributable reserves | 133 | €245,811 | €250,830 | +€5,019 | +2.0% |
| Amounts payable | 17/49 | €136,771 | €96,597 | -€40,175 | -29.4% |
| Amounts payable within one year | 42/48 | €19,815 | €4,972 | -€14,843 | -74.9% |
| Trade debts | 44 | €15,123 | €2,472 | -€12,651 | -83.7% |
| Suppliers | 440/4 | €15,123 | €2,472 | -€12,651 | -83.7% |
| Taxes, remuneration and social security | 45 | €4,692 | €2,500 | -€2,192 | -46.7% |
| Taxes | 450/3 | €4,692 | €2,500 | -€2,192 | -46.7% |
| Accrued charges and deferred income | 492/3 | €116,956 | €91,624 | -€25,332 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,459 | €1,769 | -€10,690 | -85.8% |
| Other operating charges | 640/8 | €834 | €984 | +€151 | +18.1% |
| Gross operating margin | 9900 | €26,521 | €11,138 | -€15,383 | -58.0% |
| Operating profit (loss) | 9901 | €13,228 | €8,385 | -€4,843 | -36.6% |
| Financial income | 75/76B | - | €535 | +€535 | |
| Recurring financial income | 75 | - | €535 | +€535 | |
| Financial charges | 65/66B | €527 | €1,828 | +€1,301 | +246.8% |
| Recurring financial charges | 65 | €527 | €927 | +€400 | +75.8% |
| Non-recurring financial charges | 66B | - | €901 | +€901 | |
| Profit (loss) for the period before taxes | 9903 | €12,701 | €7,092 | -€5,610 | -44.2% |
| Income taxes | 67/77 | €3,891 | €2,073 | -€1,818 | -46.7% |
| Profit (loss) for the period | 9904 | €8,810 | €5,019 | -€3,791 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,810 | €5,019 | -€3,791 | -43.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.