C COMME ...: 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.
C COMME ...
Largest movements
- Cash -€20,797
down €20,797 (-70.8%), from €29,372 to €8,575
mainly Trade debts (-€21,151) and Investment in fixed assets (net) (-€17,811)
- Stocks and contracts +€15,356
up €15,356 (+44.6%), from €34,467 to €49,823
- Tangible fixed assets -€5,276
down €5,276 (-2.4%), from €215,529 to €210,253
of which Land and buildings: -€10,509
- Trade debts -€21,151
down €21,151 (-70.3%), from €30,093 to €8,942
- Profit (loss) carried forward +€20,847
up €20,847 (+215%), from €9,687 to €30,534
- Debts after one year -€14,066
down €14,066 (-7.8%), from €179,962 to €165,896
- Tax, wage and social debts +€4,425
up €4,425 (+73.2%), from €6,046 to €10,470
of which Taxes: +€6,181
- Gross operating margin +€32,827
up €32,827 (+45.8%), from €71,631 to €104,458
- Taxes +€8,113
up €8,113 (+273%), from €2,970 to €11,083
- Staff costs +€5,661
up €5,661 (+17.9%), from €31,621 to €37,282
- Other operating charges +€1,200
up €1,200 (+53.4%), from €2,249 to €3,449
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 | €281,635 | €268,889 | -€12,746 | -4.5% |
| Fixed assets | 21/28 | €215,529 | €210,253 | -€5,276 | -2.4% |
| Tangible fixed assets | 22/27 | €215,529 | €210,253 | -€5,276 | -2.4% |
| Land and buildings | 22 | €202,799 | €192,290 | -€10,509 | -5.2% |
| Plant, machinery and equipment | 23 | €12,730 | €9,668 | -€3,062 | -24.1% |
| Furniture and vehicles | 24 | - | €8,295 | +€8,295 | |
| Current assets | 29/58 | €66,107 | €58,636 | -€7,471 | -11.3% |
| Stocks and contracts in progress | 3 | €34,467 | €49,823 | +€15,356 | +44.6% |
| Stocks | 30/36 | €34,467 | €49,823 | +€15,356 | +44.6% |
| Amounts receivable within one year | 40/41 | €2,268 | €238 | -€2,030 | -89.5% |
| Other amounts receivable | 41 | €2,268 | €238 | -€2,030 | -89.5% |
| Cash at bank and in hand | 54/58 | €29,372 | €8,575 | -€20,797 | -70.8% |
| Total equity and liabilities | 10/49 | €281,635 | €268,889 | -€12,746 | -4.5% |
| Equity | 10/15 | €28,287 | €49,134 | +€20,847 | +73.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,687 | €30,534 | +€20,847 | +215% |
| Amounts payable | 17/49 | €253,348 | €219,755 | -€33,593 | -13.3% |
| Amounts payable after more than one year | 17 | €179,962 | €165,896 | -€14,066 | -7.8% |
| Financial debts | 170/4 | €179,962 | €165,896 | -€14,066 | -7.8% |
| Amounts payable within one year | 42/48 | €73,386 | €53,859 | -€19,527 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €29,139 | €26,804 | -€2,335 | -8.0% |
| Trade debts | 44 | €30,093 | €8,942 | -€21,151 | -70.3% |
| Suppliers | 440/4 | €30,093 | €8,942 | -€21,151 | -70.3% |
| Taxes, remuneration and social security | 45 | €6,046 | €10,470 | +€4,425 | +73.2% |
| Taxes | 450/3 | €235 | €6,416 | +€6,181 | +2,631% |
| Remuneration and social security | 454/9 | €5,811 | €4,054 | -€1,757 | -30.2% |
| Other amounts payable | 47/48 | €8,108 | €7,642 | -€466 | -5.7% |
| Remuneration, social security and pensions | 62 | €31,621 | €37,282 | +€5,661 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,923 | €23,087 | -€836 | -3.5% |
| Other operating charges | 640/8 | €2,249 | €3,449 | +€1,200 | +53.4% |
| Gross operating margin | 9900 | €71,631 | €104,458 | +€32,827 | +45.8% |
| Operating profit (loss) | 9901 | €13,838 | €40,640 | +€26,802 | +194% |
| Financial income | 75/76B | €750 | €8 | -€742 | -98.9% |
| Recurring financial income | 75 | €750 | €8 | -€742 | -98.9% |
| Financial charges | 65/66B | €8,314 | €8,718 | +€404 | +4.9% |
| Recurring financial charges | 65 | €8,314 | €8,718 | +€404 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €6,274 | €31,930 | +€25,655 | +409% |
| Income taxes | 67/77 | €2,970 | €11,083 | +€8,113 | +273% |
| Profit (loss) for the period | 9904 | €3,304 | €20,847 | +€17,543 | +531% |
| Profit (loss) for the period to be appropriated | 9905 | €3,304 | €20,847 | +€17,543 | +531% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.