COMSOL-IT: what changed
COMSOL-IT
Largest movements
- Cash +€18,426
up €18,426 (+92.0%), from €20,024 to €38,450
mainly Net result for the year (+€17,440) and Other debts (+€1,938)
- Deferred charges and accrued income -€1,577
no longer reported in 2025 (was €1,577)
- Tangible fixed assets -€1,505
down €1,505 (-70.5%), from €2,135 to €630
of which Furniture and vehicles: -€1,094
- Stocks and contracts +€830
up €830 (+15.1%), from €5,499 to €6,329
- Receivables within one year +€604
up €604 (+10.3%), from €5,883 to €6,486
of which Trade receivables: +€1,604
- Profit (loss) carried forward +€17,440
up €17,440 (+84.7%), from -€20,582 to -€3,142
- Other debts +€1,938
up €1,938 (+8.8%), from €21,993 to €23,931
- Current portion of long-term debt -€1,553
no longer reported in 2025 (was €1,553)
- Trade debts -€1,282
down €1,282 (-17.3%), from €7,398 to €6,116
- Depreciation -€8,796
down €8,796 (-85.4%), from €10,301 to €1,505
- Financial income +€5,774
up €5,774 (+63,176%), from €9 to €5,783
- Gross operating margin -€3,703
down €3,703 (-20.4%), from €18,117 to €14,414
- Other operating charges +€256
up €256 (+45.3%), from €566 to €823
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 | €35,117 | €51,895 | +€16,778 | +47.8% |
| Fixed assets | 21/28 | €2,135 | €630 | -€1,505 | -70.5% |
| Tangible fixed assets | 22/27 | €2,135 | €630 | -€1,505 | -70.5% |
| Plant, machinery and equipment | 23 | €1,041 | €630 | -€411 | -39.5% |
| Furniture and vehicles | 24 | €1,094 | - | -€1,094 | |
| Current assets | 29/58 | €32,983 | €51,265 | +€18,283 | +55.4% |
| Stocks and contracts in progress | 3 | €5,499 | €6,329 | +€830 | +15.1% |
| Stocks | 30/36 | €5,499 | €6,329 | +€830 | +15.1% |
| Amounts receivable within one year | 40/41 | €5,883 | €6,486 | +€604 | +10.3% |
| Trade receivables | 40 | €4,883 | €6,486 | +€1,604 | +32.8% |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Cash at bank and in hand | 54/58 | €20,024 | €38,450 | +€18,426 | +92.0% |
| Deferred charges and accrued income | 490/1 | €1,577 | - | -€1,577 | |
| Total equity and liabilities | 10/49 | €35,117 | €51,895 | +€16,778 | +47.8% |
| Equity | 10/15 | -€2,032 | €15,408 | +€17,440 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,582 | -€3,142 | +€17,440 | +84.7% |
| Amounts payable | 17/49 | €37,149 | €36,487 | -€663 | -1.8% |
| Amounts payable within one year | 42/48 | €37,149 | €36,487 | -€663 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €1,553 | - | -€1,553 | |
| Trade debts | 44 | €7,398 | €6,116 | -€1,282 | -17.3% |
| Suppliers | 440/4 | €7,398 | €6,116 | -€1,282 | -17.3% |
| Taxes, remuneration and social security | 45 | €6,205 | €6,440 | +€235 | +3.8% |
| Taxes | 450/3 | €6,205 | €6,440 | +€235 | +3.8% |
| Other amounts payable | 47/48 | €21,993 | €23,931 | +€1,938 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,301 | €1,505 | -€8,796 | -85.4% |
| Other operating charges | 640/8 | €566 | €823 | +€256 | +45.3% |
| Gross operating margin | 9900 | €18,117 | €14,414 | -€3,703 | -20.4% |
| Operating profit (loss) | 9901 | €7,249 | €12,086 | +€4,837 | +66.7% |
| Financial income | 75/76B | €9 | €5,783 | +€5,774 | +63,176% |
| Recurring financial income | 75 | €9 | €5,783 | +€5,774 | +63,176% |
| Financial charges | 65/66B | €276 | €289 | +€13 | +4.6% |
| Recurring financial charges | 65 | €276 | €289 | +€13 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €6,982 | €17,581 | +€10,599 | +152% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €6,843 | €17,440 | +€10,597 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €6,843 | €17,440 | +€10,597 | +155% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.