COMEVA: 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.
COMEVA
Largest movements
- Cash -€21,642
down €21,642 (-10.1%), from €214,657 to €193,015
mainly Contributions, distributions and other (-€93,000) and Receivables within one year (-€15,697)
- Receivables within one year +€15,697
up €15,697 (+436%), from €3,597 to €19,294
of which Other amounts receivable: +€13,400
- Tangible fixed assets -€10,361
down €10,361 (-18.1%), from €57,125 to €46,764
of which Furniture and vehicles: -€9,328
- Reserves -€105,494
down €105,494 (-42.1%), from €250,542 to €145,048
of which Distributable reserves: -€105,494
- Other debts +€80,178
up €80,178 (+1,098%), from €7,302 to €87,480
- Tax, wage and social debts +€6,522
up €6,522 (+2,546%), from €256 to €6,779
- Gross operating margin +€54,646
up €54,646, from -€18,266 to €36,380
- Other operating charges +€41,226
up €41,226 (+1,382%), from €2,984 to €44,210
- Depreciation -€3,237
down €3,237 (-43.6%), from €7,423 to €4,186
- Financial charges -€1,617
down €1,617 (-74.8%), from €2,163 to €546
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 | €276,779 | €259,079 | -€17,700 | -6.4% |
| Fixed assets | 21/28 | €57,125 | €46,764 | -€10,361 | -18.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €57,125 | €46,764 | -€10,361 | -18.1% |
| Plant, machinery and equipment | 23 | €4,754 | €4,498 | -€256 | -5.4% |
| Furniture and vehicles | 24 | €10,407 | €1,079 | -€9,328 | -89.6% |
| Other tangible fixed assets | 26 | €41,964 | €41,187 | -€777 | -1.9% |
| Current assets | 29/58 | €219,654 | €212,315 | -€7,339 | -3.3% |
| Amounts receivable within one year | 40/41 | €3,597 | €19,294 | +€15,697 | +436% |
| Trade receivables | 40 | €3,521 | €5,818 | +€2,297 | +65.2% |
| Other amounts receivable | 41 | €76 | €13,476 | +€13,400 | +17,586% |
| Cash at bank and in hand | 54/58 | €214,657 | €193,015 | -€21,642 | -10.1% |
| Deferred charges and accrued income | 490/1 | €1,400 | €6 | -€1,394 | -99.6% |
| Total equity and liabilities | 10/49 | €276,779 | €259,079 | -€17,700 | -6.4% |
| Equity | 10/15 | €269,142 | €163,648 | -€105,494 | -39.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €250,542 | €145,048 | -€105,494 | -42.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €250,542 | €145,048 | -€105,494 | -42.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,638 | €95,432 | +€87,794 | +1,150% |
| Amounts payable within one year | 42/48 | €7,638 | €95,024 | +€87,386 | +1,144% |
| Trade debts | 44 | €79 | €765 | +€686 | +864% |
| Suppliers | 440/4 | €79 | €765 | +€686 | +864% |
| Taxes, remuneration and social security | 45 | €256 | €6,779 | +€6,522 | +2,546% |
| Taxes | 450/3 | €256 | €6,779 | +€6,522 | +2,546% |
| Other amounts payable | 47/48 | €7,302 | €87,480 | +€80,178 | +1,098% |
| Accrued charges and deferred income | 492/3 | - | €408 | +€408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,423 | €4,186 | -€3,237 | -43.6% |
| Other operating charges | 640/8 | €2,984 | €44,210 | +€41,226 | +1,382% |
| Gross operating margin | 9900 | -€18,266 | €36,380 | +€54,646 | |
| Operating profit (loss) | 9901 | -€28,673 | -€12,016 | +€16,657 | +58.1% |
| Financial income | 75/76B | - | €184 | +€184 | |
| Recurring financial income | 75 | - | €184 | +€184 | |
| Financial charges | 65/66B | €2,163 | €546 | -€1,617 | -74.8% |
| Recurring financial charges | 65 | €2,163 | €546 | -€1,617 | -74.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,836 | -€12,378 | +€18,458 | +59.9% |
| Income taxes | 67/77 | €256 | €116 | -€140 | -54.8% |
| Profit (loss) for the period | 9904 | -€31,092 | -€12,494 | +€18,598 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,092 | -€12,494 | +€18,598 | +59.8% |
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 13 October 2026 via checked.be.