COMTOYOU: 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.
COMTOYOU
Largest movements
- Receivables within one year -€38,268
down €38,268 (-6.8%), from €563,360 to €525,092
of which Trade receivables: -€40,618
- Other debts +€410,274
up €410,274 (+21.6%), from €1.9m to €2.3m
- Profit (loss) carried forward -€189,279
down €189,279 (-9.1%), from -€2.1m to -€2.3m
- Tax, wage and social debts -€163,031
down €163,031 (-69.7%), from €234,022 to €70,990
of which Remuneration and social security: -€112,668
- Trade debts -€106,396
down €106,396 (-38.7%), from €274,671 to €168,275
- Staff costs -€276,427
down €276,427 (-50.1%), from €551,815 to €275,388
- Gross operating margin -€124,528
down €124,528 (-49.5%), from €251,427 to €126,899
- Financial charges +€9,042
up €9,042 (+395%), from €2,291 to €11,333
- Other operating charges -€7,242
down €7,242 (-24.3%), from €29,772 to €22,530
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 | €591,690 | €543,258 | -€48,432 | -8.2% |
| Fixed assets | 21/28 | €7,119 | €4,424 | -€2,695 | -37.9% |
| Tangible fixed assets | 22/27 | €7,119 | €4,424 | -€2,695 | -37.9% |
| Plant, machinery and equipment | 23 | €5,783 | €4,372 | -€1,411 | -24.4% |
| Furniture and vehicles | 24 | €1,336 | €52 | -€1,284 | -96.1% |
| Current assets | 29/58 | €584,571 | €538,834 | -€45,737 | -7.8% |
| Amounts receivable within one year | 40/41 | €563,360 | €525,092 | -€38,268 | -6.8% |
| Trade receivables | 40 | €563,360 | €522,741 | -€40,618 | -7.2% |
| Other amounts receivable | 41 | - | €2,350 | +€2,350 | |
| Cash at bank and in hand | 54/58 | €11,174 | €8,252 | -€2,922 | -26.2% |
| Deferred charges and accrued income | 490/1 | €10,037 | €5,491 | -€4,547 | -45.3% |
| Total equity and liabilities | 10/49 | €591,690 | €543,258 | -€48,432 | -8.2% |
| Equity | 10/15 | -€1,820,610 | -€2,009,889 | -€189,279 | -10.4% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €2,720 | €2,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,720 | €2,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,720 | €2,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,073,330 | -€2,262,608 | -€189,279 | -9.1% |
| Amounts payable | 17/49 | €2,412,300 | €2,553,146 | +€140,847 | +5.8% |
| Amounts payable within one year | 42/48 | €2,412,300 | €2,553,146 | +€140,847 | +5.8% |
| Trade debts | 44 | €274,671 | €168,275 | -€106,396 | -38.7% |
| Suppliers | 440/4 | €274,671 | €168,275 | -€106,396 | -38.7% |
| Taxes, remuneration and social security | 45 | €234,022 | €70,990 | -€163,031 | -69.7% |
| Taxes | 450/3 | €72,475 | €22,112 | -€50,363 | -69.5% |
| Remuneration and social security | 454/9 | €161,547 | €48,879 | -€112,668 | -69.7% |
| Other amounts payable | 47/48 | €1,903,607 | €2,313,881 | +€410,274 | +21.6% |
| Remuneration, social security and pensions | 62 | €551,815 | €275,388 | -€276,427 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,716 | €2,695 | -€20 | -0.7% |
| Other operating charges | 640/8 | €29,772 | €22,530 | -€7,242 | -24.3% |
| Non-recurring operating charges | 66A | €10,538 | €3,708 | -€6,831 | -64.8% |
| Gross operating margin | 9900 | €251,427 | €126,899 | -€124,528 | -49.5% |
| Operating profit (loss) | 9901 | -€343,415 | -€177,422 | +€165,992 | +48.3% |
| Financial income | 75/76B | €413 | €182 | -€231 | -56.0% |
| Recurring financial income | 75 | €413 | €182 | -€231 | -56.0% |
| Financial charges | 65/66B | €2,291 | €11,333 | +€9,042 | +395% |
| Recurring financial charges | 65 | €2,291 | €11,333 | +€9,042 | +395% |
| Profit (loss) for the period before taxes | 9903 | -€345,293 | -€188,573 | +€156,719 | +45.4% |
| Income taxes | 67/77 | €0 | €705 | +€705 | |
| Profit (loss) for the period | 9904 | -€345,293 | -€189,279 | +€156,014 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€345,293 | -€189,279 | +€156,014 | +45.2% |
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 18 October 2026 via checked.be.