Firma Cominotto: 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.
Firma Cominotto
Largest movements
- Stocks and contracts -€30,475
down €30,475 (-16.1%), from €189,755 to €159,280
- Tangible fixed assets -€17,835
down €17,835 (-4.1%), from €436,415 to €418,580
of which Plant, machinery and equipment: -€10,779
- Cash +€17,466
up €17,466 (+47.9%), from €36,462 to €53,928
mainly Depreciation (+€95,812) and Net result for the year (+€32,102)
- Receivables within one year -€16,795
down €16,795 (-11.1%), from €150,867 to €134,072
of which Trade receivables: -€17,400
- Trade debts -€61,174
down €61,174 (-58.5%), from €104,509 to €43,335
- Profit (loss) carried forward +€32,102
up €32,102 (+18.9%), from -€169,761 to -€137,659
- Debts after one year -€30,957
down €30,957 (-11.8%), from €261,377 to €230,420
- Tax, wage and social debts +€18,104
up €18,104 (+75.8%), from €23,888 to €41,992
of which Taxes: +€13,422
- Gross operating margin +€78,228
up €78,228 (+42.3%), from €184,772 to €263,000
- Depreciation -€7,907
down €7,907 (-7.6%), from €103,719 to €95,812
- Staff costs +€3,888
up €3,888 (+3.4%), from €115,274 to €119,163
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 | €821,156 | €775,596 | -€45,561 | -5.5% |
| Fixed assets | 21/28 | €436,415 | €418,580 | -€17,835 | -4.1% |
| Tangible fixed assets | 22/27 | €436,415 | €418,580 | -€17,835 | -4.1% |
| Land and buildings | 22 | €94,080 | €90,143 | -€3,937 | -4.2% |
| Plant, machinery and equipment | 23 | €271,788 | €261,009 | -€10,779 | -4.0% |
| Furniture and vehicles | 24 | €70,547 | €67,428 | -€3,119 | -4.4% |
| Current assets | 29/58 | €384,741 | €357,016 | -€27,726 | -7.2% |
| Stocks and contracts in progress | 3 | €189,755 | €159,280 | -€30,475 | -16.1% |
| Stocks | 30/36 | €189,755 | €159,280 | -€30,475 | -16.1% |
| Amounts receivable within one year | 40/41 | €150,867 | €134,072 | -€16,795 | -11.1% |
| Trade receivables | 40 | €145,261 | €127,862 | -€17,400 | -12.0% |
| Other amounts receivable | 41 | €5,606 | €6,210 | +€605 | +10.8% |
| Cash at bank and in hand | 54/58 | €36,462 | €53,928 | +€17,466 | +47.9% |
| Deferred charges and accrued income | 490/1 | €7,657 | €9,736 | +€2,078 | +27.1% |
| Total equity and liabilities | 10/49 | €821,156 | €775,596 | -€45,561 | -5.5% |
| Equity | 10/15 | €192,432 | €224,535 | +€32,102 | +16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €343,594 | €343,594 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €341,734 | €341,734 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,761 | -€137,659 | +€32,102 | +18.9% |
| Amounts payable | 17/49 | €628,724 | €551,061 | -€77,663 | -12.4% |
| Amounts payable after more than one year | 17 | €261,377 | €230,420 | -€30,957 | -11.8% |
| Financial debts | 170/4 | €261,377 | €230,420 | -€30,957 | -11.8% |
| Amounts payable within one year | 42/48 | €364,797 | €318,090 | -€46,706 | -12.8% |
| Financial debts | 43 | €30,216 | €30,538 | +€322 | +1.1% |
| Credit institutions | 430/8 | €30,216 | €30,538 | +€322 | +1.1% |
| Trade debts | 44 | €104,509 | €43,335 | -€61,174 | -58.5% |
| Suppliers | 440/4 | €104,509 | €43,335 | -€61,174 | -58.5% |
| Taxes, remuneration and social security | 45 | €23,888 | €41,992 | +€18,104 | +75.8% |
| Taxes | 450/3 | €11,894 | €25,315 | +€13,422 | +112.8% |
| Remuneration and social security | 454/9 | €11,995 | €16,677 | +€4,682 | +39.0% |
| Other amounts payable | 47/48 | €206,183 | €202,225 | -€3,958 | -1.9% |
| Accrued charges and deferred income | 492/3 | €2,550 | €2,550 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €115,274 | €119,163 | +€3,888 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,719 | €95,812 | -€7,907 | -7.6% |
| Other operating charges | 640/8 | €907 | €1,155 | +€248 | +27.3% |
| Gross operating margin | 9900 | €184,772 | €263,000 | +€78,228 | +42.3% |
| Operating profit (loss) | 9901 | -€35,128 | €46,870 | +€81,998 | |
| Financial income | 75/76B | €429 | €774 | +€345 | +80.4% |
| Recurring financial income | 75 | €429 | €774 | +€345 | +80.4% |
| Financial charges | 65/66B | €16,118 | €14,962 | -€1,157 | -7.2% |
| Recurring financial charges | 65 | €16,118 | €14,962 | -€1,157 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€50,817 | €32,683 | +€83,500 | |
| Income taxes | 67/77 | €368 | €580 | +€212 | +57.6% |
| Profit (loss) for the period | 9904 | -€51,185 | €32,102 | +€83,288 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,185 | €32,102 | +€83,288 |
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 8 October 2026 via checked.be.