COMRON: what changed
COMRON
Largest movements
- Tangible fixed assets -€80,881
down €80,881 (-95.4%), from €84,760 to €3,879
of which Land and buildings: -€79,875
- Cash +€48,888
up €48,888 (+55.7%), from €87,723 to €136,611
mainly Investment in fixed assets (net) (+€79,875) and Net result for the year (+€54,214)
- Receivables within one year +€40,261
up €40,261 (+1,062%), from €3,791 to €44,053
of which Trade receivables: +€43,063
- Deferred charges and accrued income +€1,872
up €1,872 (+2,311%), from €81 to €1,954
- Debts after one year -€41,092
down €41,092 (-85.4%), from €48,092 to €7,000
of which Financial debts: -€48,092
- Reserves +€38,317
up €38,317 (+44.0%), from €87,017 to €125,334
- Current portion of long-term debt -€15,154
down €15,154 (-100%), from €15,154 to €0
- Tax, wage and social debts +€13,845
up €13,845 (+94.0%), from €14,723 to €28,568
of which Taxes: +€14,145
- Other debts +€7,888
up €7,888 (+93.6%), from €8,423 to €16,311
- Gross operating margin +€50,350
up €50,350 (+155%), from €32,427 to €82,777
- Taxes +€16,960
up €16,960 (+250%), from €6,777 to €23,737
- Depreciation -€5,060
down €5,060 (-83.4%), from €6,067 to €1,006
- Financial charges -€1,007
down €1,007 (-26.4%), from €3,820 to €2,813
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,355 | €186,496 | +€10,141 | +5.8% |
| Fixed assets | 21/28 | €84,760 | €3,879 | -€80,881 | -95.4% |
| Tangible fixed assets | 22/27 | €84,760 | €3,879 | -€80,881 | -95.4% |
| Land and buildings | 22 | €79,875 | €0 | -€79,875 | -100% |
| Plant, machinery and equipment | 23 | €92 | €0 | -€92 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,793 | €3,879 | -€914 | -19.1% |
| Current assets | 29/58 | €91,595 | €182,617 | +€91,022 | +99.4% |
| Amounts receivable within one year | 40/41 | €3,791 | €44,053 | +€40,261 | +1,062% |
| Trade receivables | 40 | €990 | €44,053 | +€43,063 | +4,350% |
| Other amounts receivable | 41 | €2,801 | €0 | -€2,801 | -100% |
| Cash at bank and in hand | 54/58 | €87,723 | €136,611 | +€48,888 | +55.7% |
| Deferred charges and accrued income | 490/1 | €81 | €1,954 | +€1,872 | +2,311% |
| Total equity and liabilities | 10/49 | €176,355 | €186,496 | +€10,141 | +5.8% |
| Equity | 10/15 | €87,017 | €125,334 | +€38,317 | +44.0% |
| Reserves | 13 | €87,017 | €125,334 | +€38,317 | +44.0% |
| Distributable reserves | 133 | €87,017 | €125,334 | +€38,317 | +44.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €89,338 | €61,162 | -€28,176 | -31.5% |
| Amounts payable after more than one year | 17 | €48,092 | €7,000 | -€41,092 | -85.4% |
| Financial debts | 170/4 | €48,092 | €0 | -€48,092 | -100% |
| Other amounts payable | 178/9 | - | €7,000 | +€7,000 | |
| Amounts payable within one year | 42/48 | €41,247 | €53,199 | +€11,952 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €15,154 | €0 | -€15,154 | -100% |
| Trade debts | 44 | €2,946 | €8,320 | +€5,373 | +182% |
| Suppliers | 440/4 | €2,946 | €8,320 | +€5,373 | +182% |
| Taxes, remuneration and social security | 45 | €14,723 | €28,568 | +€13,845 | +94.0% |
| Taxes | 450/3 | €14,423 | €28,568 | +€14,145 | +98.1% |
| Remuneration and social security | 454/9 | €300 | €0 | -€300 | -100% |
| Other amounts payable | 47/48 | €8,423 | €16,311 | +€7,888 | +93.6% |
| Accrued charges and deferred income | 492/3 | - | €963 | +€963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,067 | €1,006 | -€5,060 | -83.4% |
| Other operating charges | 640/8 | €1,114 | €1,007 | -€107 | -9.6% |
| Gross operating margin | 9900 | €32,427 | €82,777 | +€50,350 | +155% |
| Operating profit (loss) | 9901 | €25,246 | €80,764 | +€55,518 | +220% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,820 | €2,813 | -€1,007 | -26.4% |
| Recurring financial charges | 65 | €3,820 | €2,813 | -€1,007 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €21,426 | €77,951 | +€56,525 | +264% |
| Income taxes | 67/77 | €6,777 | €23,737 | +€16,960 | +250% |
| Profit (loss) for the period | 9904 | €14,649 | €54,214 | +€39,564 | +270% |
| Profit (loss) for the period to be appropriated | 9905 | €14,649 | €54,214 | +€39,564 | +270% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.