COMYL: 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.
COMYL
Largest movements
- Receivables after one year -€284,250
down €284,250 (-100%), from €284,250 to €0
- Cash +€170,949
up €170,949 (+64.2%), from €266,215 to €437,164
mainly Receivables after one year (+€284,250) and Net result for the year (+€203,708)
- Receivables within one year -€55,229
down €55,229 (-92.7%), from €59,557 to €4,327
of which Trade receivables: -€59,387
- Reserves -€208,214
down €208,214 (-100%), from €208,214 to €0
- Other debts +€123,401
up €123,401 (+46.0%), from €268,353 to €391,755
- Contributions -€50,000
down €50,000 (-83.6%), from €59,782 to €9,782
- Tax, wage and social debts -€17,427
down €17,427 (-100%), from €17,427 to €0
- Debts after one year -€11,646
down €11,646 (-24.4%), from €47,791 to €36,145
- Gross operating margin +€181,968
up €181,968 (+640%), from €28,447 to €210,415
- Financial income -€22,791
down €22,791 (-100.0%), from €22,791 to €0
- Taxes -€12,381
down €12,381, from €9,993 to -€2,388
- Financial charges -€7,967
down €7,967 (-68.8%), from €11,589 to €3,621
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 | €626,125 | €460,559 | -€165,567 | -26.4% |
| Fixed assets | 21/28 | €12,233 | €15,946 | +€3,713 | +30.3% |
| Tangible fixed assets | 22/27 | €12,208 | €15,921 | +€3,713 | +30.4% |
| Land and buildings | 22 | €2,878 | €2,166 | -€712 | -24.7% |
| Furniture and vehicles | 24 | €9,330 | €12,529 | +€3,198 | +34.3% |
| Other tangible fixed assets | 26 | - | €1,226 | +€1,226 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €613,892 | €444,612 | -€169,280 | -27.6% |
| Amounts receivable after more than one year | 29 | €284,250 | €0 | -€284,250 | -100% |
| Trade receivables | 290 | €284,250 | €0 | -€284,250 | -100% |
| Amounts receivable within one year | 40/41 | €59,557 | €4,327 | -€55,229 | -92.7% |
| Trade receivables | 40 | €59,387 | €0 | -€59,387 | -100% |
| Other amounts receivable | 41 | €169 | €4,327 | +€4,158 | +2,457% |
| Cash at bank and in hand | 54/58 | €266,215 | €437,164 | +€170,949 | +64.2% |
| Deferred charges and accrued income | 490/1 | €3,870 | €3,121 | -€749 | -19.4% |
| Total equity and liabilities | 10/49 | €626,125 | €460,559 | -€165,567 | -26.4% |
| Equity | 10/15 | €274,472 | €13,465 | -€261,007 | -95.1% |
| Contributions | 10/11 | €59,782 | €9,782 | -€50,000 | -83.6% |
| Reserves | 13 | €208,214 | €0 | -€208,214 | -100% |
| Distributable reserves | 133 | €208,214 | €0 | -€208,214 | -100% |
| Profit (loss) carried forward | 14 | €6,475 | €3,683 | -€2,792 | -43.1% |
| Amounts payable | 17/49 | €351,654 | €447,093 | +€95,440 | +27.1% |
| Amounts payable after more than one year | 17 | €47,791 | €36,145 | -€11,646 | -24.4% |
| Financial debts | 170/4 | €47,791 | €36,145 | -€11,646 | -24.4% |
| Amounts payable within one year | 42/48 | €298,907 | €406,052 | +€107,145 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €11,284 | €11,646 | +€362 | +3.2% |
| Trade debts | 44 | €1,842 | €2,651 | +€809 | +43.9% |
| Suppliers | 440/4 | €1,842 | €2,651 | +€809 | +43.9% |
| Taxes, remuneration and social security | 45 | €17,427 | €0 | -€17,427 | -100% |
| Taxes | 450/3 | €17,427 | €0 | -€17,427 | -100% |
| Other amounts payable | 47/48 | €268,353 | €391,755 | +€123,401 | +46.0% |
| Accrued charges and deferred income | 492/3 | €4,955 | €4,896 | -€59 | -1.2% |
| Non-recurring operating income | 76A | €0 | €226,332 | +€226,332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,947 | €3,683 | -€1,264 | -25.6% |
| Other operating charges | 640/8 | €1,156 | €1,791 | +€635 | +54.9% |
| Gross operating margin | 9900 | €28,447 | €210,415 | +€181,968 | +640% |
| Operating profit (loss) | 9901 | €22,344 | €204,941 | +€182,597 | +817% |
| Financial income | 75/76B | €22,791 | €0 | -€22,791 | -100.0% |
| Recurring financial income | 75 | €22,791 | €0 | -€22,791 | -100.0% |
| Financial charges | 65/66B | €11,589 | €3,621 | -€7,967 | -68.8% |
| Recurring financial charges | 65 | €11,589 | €3,621 | -€7,967 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | €33,546 | €201,320 | +€167,774 | +500% |
| Income taxes | 67/77 | €9,993 | -€2,388 | -€12,381 | |
| Profit (loss) for the period | 9904 | €23,553 | €203,708 | +€180,155 | +765% |
| Profit (loss) for the period to be appropriated | 9905 | €23,553 | €203,708 | +€180,155 | +765% |
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 17 October 2026 via checked.be.