COMITIUS MANDATEN: what changed
Two fiscal 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.
COMITIUS MANDATEN
Largest movements
- Cash +€80,173
up €80,173 (+80.0%), from €100,221 to €180,394
mainly Net result for the year (+€81,971) and Receivables within one year (+€2,029)
- Receivables within one year -€2,029
down €2,029 (-90.4%), from €2,244 to €215
of which Trade receivables: -€2,234
- Reserves +€81,971
up €81,971 (+88.2%), from €92,982 to €174,953
- Tax, wage and social debts -€3,826
down €3,826 (-85.3%), from €4,483 to €657
- Gross operating margin -€15,048
down €15,048 (-12.7%), from €118,559 to €103,511
- Taxes -€3,670
down €3,670 (-15.1%), from €24,327 to €20,657
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.
Cash bridge derived
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 | €102,465 | €180,609 | +€78,145 | +76.3% |
| Current assets | 29/58 | €102,465 | €180,609 | +€78,145 | +76.3% |
| Amounts receivable within one year | 40/41 | €2,244 | €215 | -€2,029 | -90.4% |
| Trade receivables | 40 | €2,244 | €10 | -€2,234 | -99.6% |
| Other amounts receivable | 41 | - | €205 | +€205 | |
| Cash at bank and in hand | 54/58 | €100,221 | €180,394 | +€80,173 | +80.0% |
| Total equity and liabilities | 10/49 | €102,465 | €180,609 | +€78,145 | +76.3% |
| Equity | 10/15 | €97,982 | €179,953 | +€81,971 | +83.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €92,982 | €174,953 | +€81,971 | +88.2% |
| Distributable reserves | 133 | €92,982 | €174,953 | +€81,971 | +88.2% |
| Amounts payable | 17/49 | €4,483 | €657 | -€3,826 | -85.3% |
| Amounts payable within one year | 42/48 | €4,483 | €657 | -€3,826 | -85.3% |
| Taxes, remuneration and social security | 45 | €4,483 | €657 | -€3,826 | -85.3% |
| Taxes | 450/3 | €4,483 | €657 | -€3,826 | -85.3% |
| Other operating charges | 640/8 | €991 | €675 | -€315 | -31.8% |
| Gross operating margin | 9900 | €118,559 | €103,511 | -€15,048 | -12.7% |
| Operating profit (loss) | 9901 | €117,568 | €102,835 | -€14,733 | -12.5% |
| Financial charges | 65/66B | €259 | €208 | -€52 | -19.9% |
| Recurring financial charges | 65 | €259 | €208 | -€52 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €117,309 | €102,628 | -€14,681 | -12.5% |
| Income taxes | 67/77 | €24,327 | €20,657 | -€3,670 | -15.1% |
| Profit (loss) for the period | 9904 | €92,982 | €81,971 | -€11,011 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €92,982 | €81,971 | -€11,011 | -11.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.