COMZO: 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.
COMZO
Largest movements
- Current investments +€200,000
up €200,000 (+66.7%), from €300,000 to €500,000
- Cash -€111,011
down €111,011 (-60.9%), from €182,372 to €71,361
mainly Current investments (-€200,000) and Contributions, distributions and other (-€57,000)
- Receivables within one year +€15,973
up €15,973 (+65.5%), from €24,380 to €40,352
of which Trade receivables: +€14,854
- Other debts +€57,812
up €57,812 (+45.1%), from €128,217 to €186,029
- Reserves +€48,215
up €48,215 (+13.3%), from €363,418 to €411,633
- Trade debts +€8,135
up €8,135 (+561.8%), from €1,448 to €9,583
- Gross operating margin +€54,830
up €54,830 (+55.9%), from €98,086 to €152,916
- Taxes +€19,975
up €19,975 (+64.7%), from €30,858 to €50,832
- Financial income +€11,815
up €11,815 (+352.4%), from €3,352 to €15,167
of which Financial income: +€11,840
- Financial charges +€3,287
up €3,287 (+48.0%), from €6,851 to €10,138
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 | €517,660 | €627,171 | +€109,512 | +21.2% |
| Fixed assets | 21/28 | €1,343 | €3,175 | +€1,831 | +136.4% |
| Tangible fixed assets | 22/27 | €1,182 | €3,013 | +€1,831 | +155.0% |
| Plant, machinery and equipment | 23 | €1,182 | €401 | -€781 | -66.1% |
| Furniture and vehicles | 24 | - | €2,612 | +€2,612 | |
| Financial fixed assets | 28 | €161 | €161 | = | 0.0% |
| Current assets | 29/58 | €516,317 | €623,997 | +€107,680 | +20.9% |
| Stocks and contracts in progress | 3 | €9,565 | €9,323 | -€242 | -2.5% |
| Stocks | 30/36 | €9,565 | €9,323 | -€242 | -2.5% |
| Amounts receivable within one year | 40/41 | €24,380 | €40,352 | +€15,973 | +65.5% |
| Trade receivables | 40 | €24,380 | €39,234 | +€14,854 | +60.9% |
| Other amounts receivable | 41 | - | €1,119 | +€1,119 | |
| Current investments | 50/53 | €300,000 | €500,000 | +€200,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €182,372 | €71,361 | -€111,011 | -60.9% |
| Deferred charges and accrued income | 490/1 | - | €2,960 | +€2,960 | |
| Total equity and liabilities | 10/49 | €517,660 | €627,171 | +€109,512 | +21.2% |
| Equity | 10/15 | €369,618 | €417,833 | +€48,215 | +13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €363,418 | €411,633 | +€48,215 | +13.3% |
| Distributable reserves | 133 | €363,418 | €411,633 | +€48,215 | +13.3% |
| Amounts payable | 17/49 | €148,042 | €209,339 | +€61,297 | +41.4% |
| Amounts payable within one year | 42/48 | €146,515 | €208,339 | +€61,824 | +42.2% |
| Trade debts | 44 | €1,448 | €9,583 | +€8,135 | +561.8% |
| Suppliers | 440/4 | €1,448 | €9,583 | +€8,135 | +561.8% |
| Taxes, remuneration and social security | 45 | €16,850 | €12,727 | -€4,123 | -24.5% |
| Taxes | 450/3 | €14,845 | €9,715 | -€5,130 | -34.6% |
| Remuneration and social security | 454/9 | €2,005 | €3,012 | +€1,007 | +50.2% |
| Other amounts payable | 47/48 | €128,217 | €186,029 | +€57,812 | +45.1% |
| Accrued charges and deferred income | 492/3 | €1,527 | €1,000 | -€527 | -34.5% |
| Non-recurring operating income | 76A | - | €10 | +€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €930 | €1,095 | +€165 | +17.8% |
| Other operating charges | 640/8 | €502 | €803 | +€301 | +59.9% |
| Gross operating margin | 9900 | €98,086 | €152,916 | +€54,830 | +55.9% |
| Operating profit (loss) | 9901 | €96,654 | €151,018 | +€54,364 | +56.2% |
| Financial income | 75/76B | €3,352 | €15,167 | +€11,815 | +352.4% |
| Recurring financial income | 75 | €3,327 | €15,167 | +€11,840 | +355.8% |
| Non-recurring financial income | 76B | €25 | - | -€25 | |
| Financial charges | 65/66B | €6,851 | €10,138 | +€3,287 | +48.0% |
| Recurring financial charges | 65 | €6,851 | €10,138 | +€3,287 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €93,155 | €156,047 | +€62,892 | +67.5% |
| Income taxes | 67/77 | €30,858 | €50,832 | +€19,975 | +64.7% |
| Profit (loss) for the period | 9904 | €62,298 | €105,215 | +€42,917 | +68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,298 | €105,215 | +€42,917 | +68.9% |
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.