Firmin Comble: 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.
Firmin Comble
Largest movements
- Tangible fixed assets -€4,032
down €4,032 (-46.7%), from €8,635 to €4,603
- Receivables within one year -€2,494
down €2,494 (-39.0%), from €6,390 to €3,895
of which Trade receivables: -€3,143
- Cash -€1,385
down €1,385 (-7.4%), from €18,833 to €17,448
mainly Net result for the year (-€7,889) and Trade debts (-€382)
- Deferred charges and accrued income -€673
down €673 (-98.4%), from €684 to €11
- Profit (loss) carried forward -€7,889
down €7,889 (-150.6%), from -€5,238 to -€13,126
- Trade debts -€382
down €382 (-29.6%), from €1,289 to €908
- Gross operating margin -€2,308
down €2,308 (-218.8%), from -€1,055 to -€3,363
- Other operating charges +€284
up €284 (+244.6%), from €116 to €400
- Financial charges +€90
up €90 (+230.3%), from €39 to €129
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 | €34,542 | €25,958 | -€8,585 | -24.9% |
| Fixed assets | 21/28 | €8,635 | €4,603 | -€4,032 | -46.7% |
| Tangible fixed assets | 22/27 | €8,635 | €4,603 | -€4,032 | -46.7% |
| Furniture and vehicles | 24 | €8,635 | €4,603 | -€4,032 | -46.7% |
| Current assets | 29/58 | €25,907 | €21,355 | -€4,552 | -17.6% |
| Amounts receivable within one year | 40/41 | €6,390 | €3,895 | -€2,494 | -39.0% |
| Trade receivables | 40 | €6,316 | €3,173 | -€3,143 | -49.8% |
| Other amounts receivable | 41 | €74 | €722 | +€649 | +881.5% |
| Cash at bank and in hand | 54/58 | €18,833 | €17,448 | -€1,385 | -7.4% |
| Deferred charges and accrued income | 490/1 | €684 | €11 | -€673 | -98.4% |
| Total equity and liabilities | 10/49 | €34,542 | €25,958 | -€8,585 | -24.9% |
| Equity | 10/15 | €32,939 | €25,050 | -€7,889 | -23.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,177 | €35,177 | = | 0.0% |
| Distributable reserves | 133 | €35,177 | €35,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,238 | -€13,126 | -€7,889 | -150.6% |
| Amounts payable | 17/49 | €1,604 | €908 | -€696 | -43.4% |
| Amounts payable within one year | 42/48 | €1,289 | €908 | -€382 | -29.6% |
| Trade debts | 44 | €1,289 | €908 | -€382 | -29.6% |
| Suppliers | 440/4 | €1,289 | €908 | -€382 | -29.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €315 | - | -€315 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,032 | €4,032 | = | 0.0% |
| Other operating charges | 640/8 | €116 | €400 | +€284 | +244.6% |
| Gross operating margin | 9900 | -€1,055 | -€3,363 | -€2,308 | -218.8% |
| Operating profit (loss) | 9901 | -€5,203 | -€7,795 | -€2,592 | -49.8% |
| Financial income | 75/76B | €4 | €35 | +€31 | +709.2% |
| Recurring financial income | 75 | €4 | €35 | +€31 | +709.2% |
| Financial charges | 65/66B | €39 | €129 | +€90 | +230.3% |
| Recurring financial charges | 65 | €39 | €129 | +€90 | +230.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,238 | -€7,889 | -€2,651 | -50.6% |
| Profit (loss) for the period | 9904 | -€5,238 | -€7,889 | -€2,651 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,238 | -€7,889 | -€2,651 | -50.6% |
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 9 October 2026 via checked.be.