ComCap: what changed
ComCap
Largest movements
- Current investments +€297,483
up €297,483 (+9,627,274%), from €3 to €297,486
- Cash +€71,363
up €71,363 (+253%), from €28,237 to €99,600
mainly Net result for the year (+€435,670) and Depreciation (+€25,627)
- Tangible fixed assets -€29,619
down €29,619 (-14.7%), from €200,875 to €171,256
of which Land and buildings: -€84,618
- Profit (loss) carried forward +€395,280
no longer reported in 2026 (was -€395,280)
- Other debts -€122,155
down €122,155 (-34.0%), from €359,482 to €237,328
- Reserves +€40,390
up €40,390 (+1,104%), from €3,658 to €44,048
- Tax, wage and social debts +€24,006
new in 2026: €24,006
- Gross operating margin +€469,264
up €469,264 (+1,498%), from €31,331 to €500,595
- Taxes +€24,651
new in 2026: €24,651
- Financial charges +€7,376
up €7,376 (+951%), from €775 to €8,152
- Other operating charges +€7,122
up €7,122 (+163%), from €4,381 to €11,503
- Financial income +€5,406
up €5,406 (+1,081,268%), from €1 to €5,407
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,856 | €570,541 | +€339,685 | +147% |
| Fixed assets | 21/28 | €200,875 | €171,256 | -€29,619 | -14.7% |
| Tangible fixed assets | 22/27 | €200,875 | €171,256 | -€29,619 | -14.7% |
| Land and buildings | 22 | €200,168 | €115,550 | -€84,618 | -42.3% |
| Plant, machinery and equipment | 23 | €708 | - | -€708 | |
| Furniture and vehicles | 24 | - | €55,707 | +€55,707 | |
| Current assets | 29/58 | €29,981 | €399,284 | +€369,303 | +1,232% |
| Current investments | 50/53 | €3 | €297,486 | +€297,483 | +9,627,274% |
| Cash at bank and in hand | 54/58 | €28,237 | €99,600 | +€71,363 | +253% |
| Deferred charges and accrued income | 490/1 | €1,741 | €2,199 | +€458 | +26.3% |
| Total equity and liabilities | 10/49 | €230,856 | €570,541 | +€339,685 | +147% |
| Equity | 10/15 | -€129,648 | €306,022 | +€435,670 | |
| Contributions | 10/11 | €261,973 | €261,973 | = | 0.0% |
| Capital | 10 | €261,973 | €261,973 | = | 0.0% |
| Issued capital | 100 | €261,973 | €261,973 | = | 0.0% |
| Reserves | 13 | €3,658 | €44,048 | +€40,390 | +1,104% |
| Distributable reserves | 133 | €3,658 | €44,048 | +€40,390 | +1,104% |
| Profit (loss) carried forward | 14 | -€395,280 | - | +€395,280 | |
| Amounts payable | 17/49 | €360,504 | €264,519 | -€95,985 | -26.6% |
| Amounts payable within one year | 42/48 | €360,504 | €262,341 | -€98,163 | -27.2% |
| Financial debts | 43 | - | €25 | +€25 | |
| Credit institutions | 430/8 | - | €25 | +€25 | |
| Trade debts | 44 | €1,022 | €982 | -€40 | -3.9% |
| Suppliers | 440/4 | €1,022 | €982 | -€40 | -3.9% |
| Taxes, remuneration and social security | 45 | - | €24,006 | +€24,006 | |
| Taxes | 450/3 | - | €24,006 | +€24,006 | |
| Other amounts payable | 47/48 | €359,482 | €237,328 | -€122,155 | -34.0% |
| Accrued charges and deferred income | 492/3 | - | €2,178 | +€2,178 | |
| Non-recurring operating income | 76A | - | €504,690 | +€504,690 | |
| Remuneration, social security and pensions | 62 | €411 | €400 | -€12 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,417 | €25,627 | -€4,790 | -15.7% |
| Other operating charges | 640/8 | €4,381 | €11,503 | +€7,122 | +163% |
| Gross operating margin | 9900 | €31,331 | €500,595 | +€469,264 | +1,498% |
| Operating profit (loss) | 9901 | -€3,879 | €463,065 | +€466,944 | |
| Financial income | 75/76B | €1 | €5,407 | +€5,406 | +1,081,268% |
| Recurring financial income | 75 | €1 | €5,407 | +€5,406 | +1,081,268% |
| Financial charges | 65/66B | €775 | €8,152 | +€7,376 | +951% |
| Recurring financial charges | 65 | €775 | €8,152 | +€7,376 | +951% |
| Profit (loss) for the period before taxes | 9903 | -€4,653 | €460,321 | +€464,974 | |
| Income taxes | 67/77 | - | €24,651 | +€24,651 | |
| Profit (loss) for the period | 9904 | -€4,653 | €435,670 | +€440,323 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,653 | €435,670 | +€440,323 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.