COMYN FILIP: 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.
COMYN FILIP
Largest movements
- Cash +€36,544
up €36,544 (+51.8%), from €70,554 to €107,098
mainly Net result for the year (+€15,122) and Receivables within one year (+€10,308)
- Receivables within one year -€10,308
down €10,308 (-75.2%), from €13,704 to €3,396
of which Trade receivables: -€5,561
- Stocks and contracts -€2,359
down €2,359 (-53.8%), from €4,383 to €2,024
- Reserves +€15,122
up €15,122 (+28.4%), from €53,285 to €68,408
- Other debts +€5,304
up €5,304 (+29.8%), from €17,816 to €23,120
- Tax, wage and social debts +€2,489
up €2,489, from €0 to €2,489
- Gross operating margin +€18,585
up €18,585 (+202.8%), from €9,165 to €27,750
- Taxes +€6,455
up €6,455 (+353.3%), from €1,827 to €8,282
- Depreciation -€949
down €949 (-46.3%), from €2,050 to €1,101
- Other operating charges +€454
up €454 (+40.4%), from €1,123 to €1,577
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 | €92,915 | €115,425 | +€22,511 | +24.2% |
| Fixed assets | 21/28 | €4,009 | €2,908 | -€1,101 | -27.5% |
| Tangible fixed assets | 22/27 | €4,009 | €2,908 | -€1,101 | -27.5% |
| Plant, machinery and equipment | 23 | €4,009 | €2,908 | -€1,101 | -27.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €88,906 | €112,518 | +€23,612 | +26.6% |
| Stocks and contracts in progress | 3 | €4,383 | €2,024 | -€2,359 | -53.8% |
| Stocks | 30/36 | €4,383 | €2,024 | -€2,359 | -53.8% |
| Amounts receivable within one year | 40/41 | €13,704 | €3,396 | -€10,308 | -75.2% |
| Trade receivables | 40 | €8,236 | €2,674 | -€5,561 | -67.5% |
| Other amounts receivable | 41 | €5,469 | €722 | -€4,747 | -86.8% |
| Cash at bank and in hand | 54/58 | €70,554 | €107,098 | +€36,544 | +51.8% |
| Deferred charges and accrued income | 490/1 | €265 | €0 | -€265 | -100.0% |
| Total equity and liabilities | 10/49 | €92,915 | €115,425 | +€22,511 | +24.2% |
| Equity | 10/15 | €73,285 | €88,408 | +€15,122 | +20.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €53,285 | €68,408 | +€15,122 | +28.4% |
| Distributable reserves | 133 | €53,285 | €68,408 | +€15,122 | +28.4% |
| Amounts payable | 17/49 | €19,629 | €27,018 | +€7,388 | +37.6% |
| Amounts payable within one year | 42/48 | €18,493 | €25,692 | +€7,199 | +38.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €677 | €84 | -€594 | -87.6% |
| Suppliers | 440/4 | €677 | €84 | -€594 | -87.6% |
| Taxes, remuneration and social security | 45 | €0 | €2,489 | +€2,489 | |
| Taxes | 450/3 | €0 | €2,489 | +€2,489 | |
| Other amounts payable | 47/48 | €17,816 | €23,120 | +€5,304 | +29.8% |
| Accrued charges and deferred income | 492/3 | €1,136 | €1,326 | +€189 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,050 | €1,101 | -€949 | -46.3% |
| Other operating charges | 640/8 | €1,123 | €1,577 | +€454 | +40.4% |
| Gross operating margin | 9900 | €9,165 | €27,750 | +€18,585 | +202.8% |
| Operating profit (loss) | 9901 | €5,992 | €25,073 | +€19,080 | +318.4% |
| Financial income | 75/76B | €16 | €51 | +€35 | +223.9% |
| Recurring financial income | 75 | €16 | €51 | +€35 | +223.9% |
| Financial charges | 65/66B | €1,581 | €1,719 | +€138 | +8.7% |
| Recurring financial charges | 65 | €1,581 | €1,719 | +€138 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €4,427 | €23,404 | +€18,978 | +428.7% |
| Income taxes | 67/77 | €1,827 | €8,282 | +€6,455 | +353.3% |
| Profit (loss) for the period | 9904 | €2,600 | €15,122 | +€12,523 | +481.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,600 | €15,122 | +€12,523 | +481.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.