AGENCE COMM-UNIQUE: 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.
AGENCE COMM-UNIQUE
Largest movements
- Cash +€75,308
up €75,308 (+21.4%), from €352,430 to €427,738
mainly Receivables within one year (+€51,504) and Net result for the year (+€46,552)
- Receivables within one year -€51,504
down €51,504 (-67.7%), from €76,075 to €24,570
of which Trade receivables: -€58,274
- Tangible fixed assets -€27,542
down €27,542 (-10.4%), from €265,542 to €238,000
of which Land and buildings: -€14,270
- Reserves +€45,719
up €45,719 (+15.2%), from €301,167 to €346,886
of which Distributable reserves: +€45,719
- Other debts -€37,058
down €37,058 (-37.2%), from €99,730 to €62,671
- Tax, wage and social debts -€17,311
down €17,311 (-63.3%), from €27,364 to €10,053
of which Taxes: -€16,104
- Trade debts +€14,972
up €14,972 (+144%), from €10,404 to €25,376
- Debts after one year -€9,117
down €9,117 (-4.2%), from €219,314 to €210,197
- Gross operating margin -€19,722
down €19,722 (-13.6%), from €144,664 to €124,942
- Taxes -€5,053
down €5,053 (-18.4%), from €27,438 to €22,385
- Financial income +€4,584
up €4,584 (+248%), from €1,850 to €6,434
- Depreciation +€2,161
up €2,161 (+7.1%), from €30,527 to €32,688
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 | €694,952 | €690,674 | -€4,278 | -0.6% |
| Fixed assets | 21/28 | €265,542 | €238,000 | -€27,542 | -10.4% |
| Tangible fixed assets | 22/27 | €265,542 | €238,000 | -€27,542 | -10.4% |
| Land and buildings | 22 | €231,427 | €217,157 | -€14,270 | -6.2% |
| Plant, machinery and equipment | 23 | €8,202 | €7,445 | -€757 | -9.2% |
| Furniture and vehicles | 24 | €25,913 | €13,397 | -€12,516 | -48.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €429,410 | €452,675 | +€23,264 | +5.4% |
| Amounts receivable within one year | 40/41 | €76,075 | €24,570 | -€51,504 | -67.7% |
| Trade receivables | 40 | €70,842 | €12,568 | -€58,274 | -82.3% |
| Other amounts receivable | 41 | €5,233 | €12,003 | +€6,770 | +129% |
| Cash at bank and in hand | 54/58 | €352,430 | €427,738 | +€75,308 | +21.4% |
| Deferred charges and accrued income | 490/1 | €906 | €366 | -€539 | -59.5% |
| Total equity and liabilities | 10/49 | €694,952 | €690,674 | -€4,278 | -0.6% |
| Equity | 10/15 | €327,541 | €373,260 | +€45,719 | +14.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €301,167 | €346,886 | +€45,719 | +15.2% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €301,157 | €346,876 | +€45,719 | +15.2% |
| Profit (loss) carried forward | 14 | €26,274 | €26,274 | = | 0.0% |
| Amounts payable | 17/49 | €367,411 | €317,414 | -€49,997 | -13.6% |
| Amounts payable after more than one year | 17 | €219,314 | €210,197 | -€9,117 | -4.2% |
| Financial debts | 170/4 | €219,314 | €210,197 | -€9,117 | -4.2% |
| Amounts payable within one year | 42/48 | €148,097 | €107,217 | -€40,880 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €10,599 | €9,117 | -€1,483 | -14.0% |
| Trade debts | 44 | €10,404 | €25,376 | +€14,972 | +144% |
| Suppliers | 440/4 | €10,404 | €25,376 | +€14,972 | +144% |
| Taxes, remuneration and social security | 45 | €27,364 | €10,053 | -€17,311 | -63.3% |
| Taxes | 450/3 | €24,311 | €8,207 | -€16,104 | -66.2% |
| Remuneration and social security | 454/9 | €3,053 | €1,845 | -€1,207 | -39.6% |
| Other amounts payable | 47/48 | €99,730 | €62,671 | -€37,058 | -37.2% |
| Remuneration, social security and pensions | 62 | €19,579 | €18,922 | -€656 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,527 | €32,688 | +€2,161 | +7.1% |
| Other operating charges | 640/8 | €1,745 | €2,009 | +€264 | +15.1% |
| Gross operating margin | 9900 | €144,664 | €124,942 | -€19,722 | -13.6% |
| Operating profit (loss) | 9901 | €92,813 | €71,322 | -€21,491 | -23.2% |
| Financial income | 75/76B | €1,850 | €6,434 | +€4,584 | +248% |
| Recurring financial income | 75 | €1,850 | €6,434 | +€4,584 | +248% |
| Financial charges | 65/66B | €9,447 | €8,819 | -€628 | -6.6% |
| Recurring financial charges | 65 | €9,447 | €8,819 | -€628 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €85,216 | €68,937 | -€16,279 | -19.1% |
| Income taxes | 67/77 | €27,438 | €22,385 | -€5,053 | -18.4% |
| Profit (loss) for the period | 9904 | €57,778 | €46,552 | -€11,226 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,778 | €46,552 | -€11,226 | -19.4% |
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 21 October 2026 via checked.be.