TRES COMAS: 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.
TRES COMAS
Largest movements
- Cash -€76,528
down €76,528 (-98.2%), from €77,893 to €1,365
mainly Other debts (-€42,786) and Net result for the year (-€18,491)
- Intangible fixed assets -€7,479
down €7,479 (-100%), from €7,479 to €0
- Receivables within one year +€7,153
up €7,153 (+22.8%), from €31,329 to €38,482
of which Other amounts receivable: +€13,986
- Other debts -€42,786
down €42,786 (-61.4%), from €69,636 to €26,849
- Profit (loss) carried forward -€18,491
down €18,491, from €2,707 to -€15,783
- Trade debts -€15,808
down €15,808 (-30.9%), from €51,076 to €35,268
- Gross operating margin -€91,359
down €91,359, from €81,770 to -€9,589
- Depreciation -€2,521
down €2,521 (-23.7%), from €10,628 to €8,108
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 | €123,916 | €46,434 | -€77,482 | -62.5% |
| Fixed assets | 21/28 | €14,695 | €6,587 | -€8,108 | -55.2% |
| Intangible fixed assets | 21 | €7,479 | €0 | -€7,479 | -100% |
| Tangible fixed assets | 22/27 | €2,115 | €1,487 | -€628 | -29.7% |
| Furniture and vehicles | 24 | €2,115 | €1,487 | -€628 | -29.7% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €109,222 | €39,847 | -€69,375 | -63.5% |
| Amounts receivable within one year | 40/41 | €31,329 | €38,482 | +€7,153 | +22.8% |
| Trade receivables | 40 | €22,409 | €15,576 | -€6,833 | -30.5% |
| Other amounts receivable | 41 | €8,920 | €22,906 | +€13,986 | +157% |
| Cash at bank and in hand | 54/58 | €77,893 | €1,365 | -€76,528 | -98.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €123,916 | €46,434 | -€77,482 | -62.5% |
| Equity | 10/15 | €2,807 | -€15,683 | -€18,491 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,707 | -€15,783 | -€18,491 | |
| Amounts payable | 17/49 | €121,109 | €62,118 | -€58,992 | -48.7% |
| Amounts payable within one year | 42/48 | €121,109 | €62,118 | -€58,992 | -48.7% |
| Trade debts | 44 | €51,076 | €35,268 | -€15,808 | -30.9% |
| Suppliers | 440/4 | €51,076 | €35,268 | -€15,808 | -30.9% |
| Taxes, remuneration and social security | 45 | €398 | €0 | -€398 | -100% |
| Taxes | 450/3 | €398 | €0 | -€398 | -100% |
| Other amounts payable | 47/48 | €69,636 | €26,849 | -€42,786 | -61.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,628 | €8,108 | -€2,521 | -23.7% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Gross operating margin | 9900 | €81,770 | -€9,589 | -€91,359 | |
| Operating profit (loss) | 9901 | €70,755 | -€17,697 | -€88,451 | |
| Financial charges | 65/66B | €1,182 | €794 | -€388 | -32.8% |
| Recurring financial charges | 65 | €1,182 | €794 | -€388 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €69,573 | -€18,491 | -€88,063 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €69,573 | -€18,491 | -€88,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,573 | -€18,491 | -€88,063 |
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 20 October 2026 via checked.be.