MORRIS COMICS: 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.
MORRIS COMICS
Largest movements
- Cash -€353,231
down €353,231 (-84.1%), from €419,995 to €66,764
mainly Other debts (-€443,807) and Investment in fixed assets (net) (-€46,182)
- Financial fixed assets +€46,182
up €46,182 (+4.9%), from €934,714 to €980,896
- Receivables within one year +€24,660
up €24,660 (+130.9%), from €18,835 to €43,495
of which Other amounts receivable: +€34,040
- Other debts -€443,807
down €443,807 (-45.1%), from €983,470 to €539,663
- Profit (loss) carried forward +€77,306
up €77,306 (+32.1%), from €240,923 to €318,229
- Trade debts +€42,803
up €42,803 (+6524.8%), from €656 to €43,459
- Revaluation surpluses +€41,453
up €41,453 (+51.7%), from €80,105 to €121,558
- Financial income -€148,095
down €148,095 (-57.0%), from €259,893 to €111,798
- Other operating charges -€42,994
down €42,994 (-97.0%), from €44,301 to €1,307
- Financial charges +€22,234
up €22,234 (+98.2%), from €22,634 to €44,868
of which Financial charges: +€21,804
- Gross operating margin -€7,427
down €7,427 (-38.9%), from €19,110 to €11,683
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 | €1,373,544 | €1,091,155 | -€282,389 | -20.6% |
| Fixed assets | 21/28 | €934,714 | €980,896 | +€46,182 | +4.9% |
| Financial fixed assets | 28 | €934,714 | €980,896 | +€46,182 | +4.9% |
| Current assets | 29/58 | €438,830 | €110,259 | -€328,571 | -74.9% |
| Amounts receivable within one year | 40/41 | €18,835 | €43,495 | +€24,660 | +130.9% |
| Trade receivables | 40 | €18,834 | €9,454 | -€9,380 | -49.8% |
| Other amounts receivable | 41 | €1 | €34,041 | +€34,040 | +3404000.0% |
| Cash at bank and in hand | 54/58 | €419,995 | €66,764 | -€353,231 | -84.1% |
| Total equity and liabilities | 10/49 | €1,373,544 | €1,091,155 | -€282,389 | -20.6% |
| Equity | 10/15 | €388,678 | €507,437 | +€118,759 | +30.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €80,105 | €121,558 | +€41,453 | +51.7% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €240,923 | €318,229 | +€77,306 | +32.1% |
| Amounts payable | 17/49 | €984,866 | €583,718 | -€401,148 | -40.7% |
| Amounts payable within one year | 42/48 | €984,866 | €583,122 | -€401,744 | -40.8% |
| Trade debts | 44 | €656 | €43,459 | +€42,803 | +6524.8% |
| Suppliers | 440/4 | €656 | €43,459 | +€42,803 | +6524.8% |
| Taxes, remuneration and social security | 45 | €740 | - | -€740 | |
| Taxes | 450/3 | €740 | - | -€740 | |
| Other amounts payable | 47/48 | €983,470 | €539,663 | -€443,807 | -45.1% |
| Accrued charges and deferred income | 492/3 | - | €596 | +€596 | |
| Other operating charges | 640/8 | €44,301 | €1,307 | -€42,994 | -97.0% |
| Gross operating margin | 9900 | €19,110 | €11,683 | -€7,427 | -38.9% |
| Operating profit (loss) | 9901 | -€25,191 | €10,376 | +€35,567 | |
| Financial income | 75/76B | €259,893 | €111,798 | -€148,095 | -57.0% |
| Recurring financial income | 75 | €259,893 | €111,798 | -€148,095 | -57.0% |
| Financial charges | 65/66B | €22,634 | €44,868 | +€22,234 | +98.2% |
| Recurring financial charges | 65 | €22,634 | €44,438 | +€21,804 | +96.3% |
| Non-recurring financial charges | 66B | - | €430 | +€430 | |
| Profit (loss) for the period before taxes | 9903 | €212,068 | €77,306 | -€134,762 | -63.5% |
| Profit (loss) for the period | 9904 | €212,068 | €77,306 | -€134,762 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €212,068 | €77,306 | -€134,762 | -63.5% |
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 11 October 2026 via checked.be.