NEW COMABLOC: 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.
NEW COMABLOC
Largest movements
- Cash +€18,026
up €18,026 (+358%), from €5,037 to €23,063
mainly Net result for the year (+€13,080) and Depreciation (+€5,005)
- Tangible fixed assets -€5,005
down €5,005 (-13.2%), from €38,010 to €33,005
of which Land and buildings: -€4,000
- Receivables within one year -€834
down €834 (-14.6%), from €5,728 to €4,894
of which Trade receivables: -€1,211
- Profit (loss) carried forward +€13,080
up €13,080 (+14.1%), from -€92,536 to -€79,456
- Current portion of long-term debt -€918
no longer reported in 2025 (was €918)
- Gross operating margin +€3,546
up €3,546 (+17.7%), from €20,005 to €23,551
- Financial charges -€1,395
down €1,395 (-34.6%), from €4,030 to €2,635
- Other operating charges -€666
down €666 (-19.0%), from €3,497 to €2,831
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 | €48,775 | €60,962 | +€12,187 | +25.0% |
| Fixed assets | 21/28 | €38,010 | €33,005 | -€5,005 | -13.2% |
| Tangible fixed assets | 22/27 | €38,010 | €33,005 | -€5,005 | -13.2% |
| Land and buildings | 22 | €36,000 | €32,000 | -€4,000 | -11.1% |
| Furniture and vehicles | 24 | €2,010 | €1,005 | -€1,005 | -50.0% |
| Current assets | 29/58 | €10,765 | €27,957 | +€17,192 | +160% |
| Amounts receivable within one year | 40/41 | €5,728 | €4,894 | -€834 | -14.6% |
| Trade receivables | 40 | €5,728 | €4,517 | -€1,211 | -21.1% |
| Other amounts receivable | 41 | - | €377 | +€377 | |
| Cash at bank and in hand | 54/58 | €5,037 | €23,063 | +€18,026 | +358% |
| Total equity and liabilities | 10/49 | €48,775 | €60,962 | +€12,187 | +25.0% |
| Equity | 10/15 | -€55,124 | -€42,044 | +€13,080 | +23.7% |
| Contributions | 10/11 | €15,708 | €15,708 | = | 0.0% |
| Reserves | 13 | €21,704 | €21,704 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,844 | €19,844 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,536 | -€79,456 | +€13,080 | +14.1% |
| Amounts payable | 17/49 | €103,899 | €103,006 | -€893 | -0.9% |
| Amounts payable after more than one year | 17 | €87,000 | €87,000 | = | 0.0% |
| Other amounts payable | 178/9 | €87,000 | €87,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,899 | €16,006 | -€893 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €918 | - | -€918 | |
| Financial debts | 43 | €300 | - | -€300 | |
| Credit institutions | 430/8 | €300 | - | -€300 | |
| Trade debts | 44 | €19 | €441 | +€422 | +2,221% |
| Suppliers | 440/4 | €19 | €441 | +€422 | +2,221% |
| Taxes, remuneration and social security | 45 | €2,336 | €2,629 | +€293 | +12.5% |
| Taxes | 450/3 | €2,336 | €2,629 | +€293 | +12.5% |
| Other amounts payable | 47/48 | €13,326 | €12,936 | -€390 | -2.9% |
| Non-recurring operating income | 76A | €1,535 | €2,250 | +€715 | +46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,005 | €5,005 | = | 0.0% |
| Other operating charges | 640/8 | €3,497 | €2,831 | -€666 | -19.0% |
| Gross operating margin | 9900 | €20,005 | €23,551 | +€3,546 | +17.7% |
| Operating profit (loss) | 9901 | €11,503 | €15,715 | +€4,212 | +36.6% |
| Financial charges | 65/66B | €4,030 | €2,635 | -€1,395 | -34.6% |
| Recurring financial charges | 65 | €4,030 | €2,635 | -€1,395 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €7,473 | €13,080 | +€5,607 | +75.0% |
| Profit (loss) for the period | 9904 | €7,473 | €13,080 | +€5,607 | +75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,473 | €13,080 | +€5,607 | +75.0% |
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 1 November 2026 via checked.be.