La Comète: 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.
La Comète
Largest movements
- Receivables within one year +€28,474
up €28,474 (+779%), from €3,655 to €32,129
of which Trade receivables: +€28,285
- Tangible fixed assets -€24,612
down €24,612 (-45.7%), from €53,864 to €29,252
of which Other tangible fixed assets: -€23,000
- Cash -€3,810
down €3,810 (-73.0%), from €5,217 to €1,408
mainly Other debts (-€37,218) and Receivables within one year (-€28,474)
- Stocks and contracts +€2,722
new in 2025: €2,722
- Other debts -€37,218
down €37,218 (-76.4%), from €48,700 to €11,482
- Profit (loss) carried forward +€19,343
up €19,343 (+34.8%), from -€55,524 to -€36,181
- Trade debts +€18,048
up €18,048 (+149%), from €12,090 to €30,138
- Contributions +€3,886
up €3,886 (+6.9%), from €56,150 to €60,036
- Tax, wage and social debts -€1,285
down €1,285 (-97.4%), from €1,320 to €35
- Gross operating margin +€22,865
up €22,865, from -€1,402 to €21,462
- Other operating charges -€1,213
down €1,213 (-88.7%), from €1,368 to €155
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 | €62,736 | €65,510 | +€2,774 | +4.4% |
| Fixed assets | 21/28 | €53,864 | €29,252 | -€24,612 | -45.7% |
| Tangible fixed assets | 22/27 | €53,864 | €29,252 | -€24,612 | -45.7% |
| Furniture and vehicles | 24 | €3,864 | €2,252 | -€1,612 | -41.7% |
| Other tangible fixed assets | 26 | €50,000 | €27,000 | -€23,000 | -46.0% |
| Current assets | 29/58 | €8,872 | €36,258 | +€27,386 | +309% |
| Stocks and contracts in progress | 3 | - | €2,722 | +€2,722 | |
| Stocks | 30/36 | - | €2,722 | +€2,722 | |
| Amounts receivable within one year | 40/41 | €3,655 | €32,129 | +€28,474 | +779% |
| Trade receivables | 40 | €3,630 | €31,915 | +€28,285 | +779% |
| Other amounts receivable | 41 | €25 | €213 | +€189 | +757% |
| Cash at bank and in hand | 54/58 | €5,217 | €1,408 | -€3,810 | -73.0% |
| Total equity and liabilities | 10/49 | €62,736 | €65,510 | +€2,774 | +4.4% |
| Equity | 10/15 | €626 | €23,855 | +€23,229 | +3,709% |
| Contributions | 10/11 | €56,150 | €60,036 | +€3,886 | +6.9% |
| Profit (loss) carried forward | 14 | -€55,524 | -€36,181 | +€19,343 | +34.8% |
| Amounts payable | 17/49 | €62,110 | €41,655 | -€20,455 | -32.9% |
| Amounts payable within one year | 42/48 | €62,110 | €41,655 | -€20,455 | -32.9% |
| Trade debts | 44 | €12,090 | €30,138 | +€18,048 | +149% |
| Suppliers | 440/4 | €12,090 | €30,138 | +€18,048 | +149% |
| Taxes, remuneration and social security | 45 | €1,320 | €35 | -€1,285 | -97.4% |
| Taxes | 450/3 | €1,320 | €35 | -€1,285 | -97.4% |
| Other amounts payable | 47/48 | €48,700 | €11,482 | -€37,218 | -76.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,612 | €1,612 | = | 0.0% |
| Other operating charges | 640/8 | €1,368 | €155 | -€1,213 | -88.7% |
| Gross operating margin | 9900 | -€1,402 | €21,462 | +€22,865 | |
| Operating profit (loss) | 9901 | -€4,382 | €19,695 | +€24,077 | |
| Financial charges | 65/66B | €169 | €352 | +€184 | +109% |
| Recurring financial charges | 65 | €169 | €352 | +€184 | +109% |
| Profit (loss) for the period before taxes | 9903 | -€4,550 | €19,343 | +€23,894 | |
| Profit (loss) for the period | 9904 | -€4,550 | €19,343 | +€23,894 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,550 | €19,343 | +€23,894 |
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 15 October 2026 via checked.be.