Comyn: 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.
Comyn
Largest movements
- Tangible fixed assets -€23,245
down €23,245 (-24.6%), from €94,436 to €71,191
of which Plant, machinery and equipment: -€12,384
- Cash -€14,796
down €14,796 (-50.9%), from €29,054 to €14,258
mainly Debts after one year (-€25,137) and Other debts (-€15,083)
- Receivables within one year +€2,305
up €2,305 (+60.8%), from €3,793 to €6,098
of which Trade receivables: +€2,295
- Debts after one year -€25,137
down €25,137 (-58.5%), from €42,978 to €17,840
- Other debts -€15,083
down €15,083 (-29.0%), from €51,952 to €36,868
- Trade debts +€2,276
new in 2025: €2,276
- Reserves +€1,833
new in 2025: €1,833
- Gross operating margin -€6,265
down €6,265 (-17.3%), from €36,158 to €29,893
- Financial charges -€544
down €544 (-25.6%), from €2,129 to €1,585
- Other operating charges +€406
up €406 (+145%), from €280 to €687
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 | €130,746 | €94,757 | -€35,989 | -27.5% |
| Formation expenses | 20 | €938 | €497 | -€441 | -47.0% |
| Fixed assets | 21/28 | €94,436 | €71,191 | -€23,245 | -24.6% |
| Tangible fixed assets | 22/27 | €94,436 | €71,191 | -€23,245 | -24.6% |
| Plant, machinery and equipment | 23 | €65,493 | €53,110 | -€12,384 | -18.9% |
| Furniture and vehicles | 24 | €28,943 | €18,081 | -€10,861 | -37.5% |
| Current assets | 29/58 | €35,372 | €23,069 | -€12,303 | -34.8% |
| Stocks and contracts in progress | 3 | €874 | €981 | +€107 | +12.2% |
| Stocks | 30/36 | €874 | €981 | +€107 | +12.2% |
| Amounts receivable within one year | 40/41 | €3,793 | €6,098 | +€2,305 | +60.8% |
| Trade receivables | 40 | €3,734 | €6,029 | +€2,295 | +61.5% |
| Other amounts receivable | 41 | €59 | €69 | +€10 | +16.9% |
| Cash at bank and in hand | 54/58 | €29,054 | €14,258 | -€14,796 | -50.9% |
| Deferred charges and accrued income | 490/1 | €1,651 | €1,731 | +€80 | +4.9% |
| Total equity and liabilities | 10/49 | €130,746 | €94,757 | -€35,989 | -27.5% |
| Equity | 10/15 | €9,148 | €11,833 | +€2,685 | +29.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €1,833 | +€1,833 | |
| Distributable reserves | 133 | - | €1,833 | +€1,833 | |
| Profit (loss) carried forward | 14 | -€852 | - | +€852 | |
| Amounts payable | 17/49 | €121,598 | €82,924 | -€38,674 | -31.8% |
| Amounts payable after more than one year | 17 | €42,978 | €17,840 | -€25,137 | -58.5% |
| Financial debts | 170/4 | €42,978 | €17,840 | -€25,137 | -58.5% |
| Amounts payable within one year | 42/48 | €78,620 | €65,083 | -€13,537 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €24,572 | €25,137 | +€565 | +2.3% |
| Trade debts | 44 | - | €2,276 | +€2,276 | |
| Suppliers | 440/4 | - | €2,276 | +€2,276 | |
| Taxes, remuneration and social security | 45 | €2,097 | €802 | -€1,295 | -61.8% |
| Taxes | 450/3 | €2,097 | €802 | -€1,295 | -61.8% |
| Other amounts payable | 47/48 | €51,952 | €36,868 | -€15,083 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,035 | €24,678 | -€358 | -1.4% |
| Other operating charges | 640/8 | €280 | €687 | +€406 | +145% |
| Gross operating margin | 9900 | €36,158 | €29,893 | -€6,265 | -17.3% |
| Operating profit (loss) | 9901 | €10,842 | €4,528 | -€6,314 | -58.2% |
| Financial income | 75/76B | €28 | €4 | -€24 | -84.2% |
| Recurring financial income | 75 | €28 | €4 | -€24 | -84.2% |
| Financial charges | 65/66B | €2,129 | €1,585 | -€544 | -25.6% |
| Recurring financial charges | 65 | €2,129 | €1,585 | -€544 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €8,741 | €2,947 | -€5,793 | -66.3% |
| Income taxes | 67/77 | - | €262 | +€262 | |
| Profit (loss) for the period | 9904 | €8,741 | €2,685 | -€6,055 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,741 | €2,685 | -€6,055 | -69.3% |
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.