2Comit: 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.
2Comit
Largest movements
- Receivables within one year -€3,292
down €3,292 (-21.1%), from €15,581 to €12,289
of which Trade receivables: -€2,923
- Cash +€2,904
up €2,904 (+186.2%), from €1,560 to €4,464
mainly Net result for the year (+€29,282) and Contributions, distributions and other (+€12,400)
- Short-term financial debts -€50,000
down €50,000 (-100.0%), from €50,000 to €0
of which Other loans: -€50,000
- Profit (loss) carried forward +€29,282
up €29,282 (+63.0%), from -€46,481 to -€17,199
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Tax, wage and social debts +€7,064
new in 2025: €7,064
- Trade debts +€1,045
up €1,045 (+770.4%), from €136 to €1,181
- Gross operating margin +€36,329
up €36,329, from -€2,893 to €33,436
- Financial charges -€1,209
down €1,209 (-25.1%), from €4,814 to €3,604
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 | €17,141 | €16,753 | -€388 | -2.3% |
| Current assets | 29/58 | €17,141 | €16,753 | -€388 | -2.3% |
| Amounts receivable within one year | 40/41 | €15,581 | €12,289 | -€3,292 | -21.1% |
| Trade receivables | 40 | €14,963 | €12,040 | -€2,923 | -19.5% |
| Other amounts receivable | 41 | €618 | €249 | -€369 | -59.7% |
| Cash at bank and in hand | 54/58 | €1,560 | €4,464 | +€2,904 | +186.2% |
| Total equity and liabilities | 10/49 | €17,141 | €16,753 | -€388 | -2.3% |
| Equity | 10/15 | -€38,421 | €3,261 | +€41,682 | |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,481 | -€17,199 | +€29,282 | +63.0% |
| Amounts payable | 17/49 | €55,562 | €13,492 | -€42,070 | -75.7% |
| Amounts payable within one year | 42/48 | €54,533 | €13,492 | -€41,041 | -75.3% |
| Financial debts | 43 | €50,000 | €0 | -€50,000 | -100.0% |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | €136 | €1,181 | +€1,045 | +770.4% |
| Suppliers | 440/4 | €136 | €1,181 | +€1,045 | +770.4% |
| Taxes, remuneration and social security | 45 | - | €7,064 | +€7,064 | |
| Taxes | 450/3 | - | €7,064 | +€7,064 | |
| Other amounts payable | 47/48 | €4,397 | €5,247 | +€850 | +19.3% |
| Accrued charges and deferred income | 492/3 | €1,029 | €0 | -€1,029 | -100.0% |
| Other operating charges | 640/8 | €329 | €550 | +€221 | +67.3% |
| Gross operating margin | 9900 | -€2,893 | €33,436 | +€36,329 | |
| Operating profit (loss) | 9901 | -€3,222 | €32,886 | +€36,108 | |
| Financial charges | 65/66B | €4,814 | €3,604 | -€1,209 | -25.1% |
| Recurring financial charges | 65 | €4,814 | €3,604 | -€1,209 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,035 | €29,282 | +€37,317 | |
| Profit (loss) for the period | 9904 | -€8,035 | €29,282 | +€37,317 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,035 | €29,282 | +€37,317 |
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 6 October 2026 via checked.be.