COMME L: 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.
COMME L
Largest movements
- Cash -€16,122
down €16,122 (-59.7%), from €27,010 to €10,888
mainly Receivables within one year (-€12,091) and Stocks and contracts (-€11,472)
- Receivables within one year +€12,091
up €12,091 (+721%), from €1,676 to €13,767
of which Other amounts receivable: +€8,424
- Stocks and contracts +€11,472
up €11,472 (+22.8%), from €50,399 to €61,872
- Tangible fixed assets -€6,204
down €6,204 (-35.4%), from €17,529 to €11,324
- Current portion of long-term debt -€5,218
no longer reported in 2025 (was €5,218)
- Tax, wage and social debts +€5,178
up €5,178 (+28.5%), from €18,157 to €23,336
of which Remuneration and social security: +€4,530
- Staff costs +€7,371
up €7,371 (+16.7%), from €44,266 to €51,637
- Gross operating margin +€6,278
up €6,278 (+10.8%), from €58,172 to €64,450
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 | €101,480 | €102,119 | +€639 | +0.6% |
| Fixed assets | 21/28 | €21,469 | €15,264 | -€6,204 | -28.9% |
| Tangible fixed assets | 22/27 | €17,529 | €11,324 | -€6,204 | -35.4% |
| Furniture and vehicles | 24 | €17,529 | €11,324 | -€6,204 | -35.4% |
| Financial fixed assets | 28 | €3,940 | €3,940 | = | 0.0% |
| Current assets | 29/58 | €80,011 | €86,854 | +€6,843 | +8.6% |
| Stocks and contracts in progress | 3 | €50,399 | €61,872 | +€11,472 | +22.8% |
| Stocks | 30/36 | €50,399 | €61,872 | +€11,472 | +22.8% |
| Amounts receivable within one year | 40/41 | €1,676 | €13,767 | +€12,091 | +721% |
| Trade receivables | 40 | - | €3,667 | +€3,667 | |
| Other amounts receivable | 41 | €1,676 | €10,100 | +€8,424 | +503% |
| Cash at bank and in hand | 54/58 | €27,010 | €10,888 | -€16,122 | -59.7% |
| Deferred charges and accrued income | 490/1 | €926 | €328 | -€598 | -64.6% |
| Total equity and liabilities | 10/49 | €101,480 | €102,119 | +€639 | +0.6% |
| Equity | 10/15 | €74,211 | €74,937 | +€726 | +1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €27,000 | €27,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,211 | €27,937 | +€726 | +2.7% |
| Amounts payable | 17/49 | €27,269 | €27,182 | -€87 | -0.3% |
| Amounts payable within one year | 42/48 | €27,269 | €27,182 | -€87 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €5,218 | - | -€5,218 | |
| Trade debts | 44 | €3,894 | €3,846 | -€47 | -1.2% |
| Suppliers | 440/4 | €3,894 | €3,846 | -€47 | -1.2% |
| Taxes, remuneration and social security | 45 | €18,157 | €23,336 | +€5,178 | +28.5% |
| Taxes | 450/3 | €13,279 | €13,928 | +€648 | +4.9% |
| Remuneration and social security | 454/9 | €4,878 | €9,408 | +€4,530 | +92.9% |
| Remuneration, social security and pensions | 62 | €44,266 | €51,637 | +€7,371 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,204 | €6,204 | = | 0.0% |
| Other operating charges | 640/8 | €2,673 | €2,246 | -€428 | -16.0% |
| Gross operating margin | 9900 | €58,172 | €64,450 | +€6,278 | +10.8% |
| Operating profit (loss) | 9901 | €5,028 | €4,363 | -€665 | -13.2% |
| Financial income | 75/76B | - | €328 | +€328 | |
| Recurring financial income | 75 | - | €328 | +€328 | |
| Financial charges | 65/66B | €1,572 | €1,565 | -€7 | -0.4% |
| Recurring financial charges | 65 | €1,572 | €1,565 | -€7 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €3,456 | €3,126 | -€330 | -9.6% |
| Income taxes | 67/77 | €1,936 | €2,400 | +€464 | +24.0% |
| Profit (loss) for the period | 9904 | €1,520 | €726 | -€794 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,520 | €726 | -€794 | -52.2% |
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 29 October 2026 via checked.be.