C COMME COM: 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 COM
Largest movements
- Cash +€50,204
up €50,204 (+111.0%), from €45,242 to €95,446
mainly Net result for the year (+€39,179) and Provisions (+€35,000)
- Tangible fixed assets +€38,910
up €38,910 (+250.4%), from €15,538 to €54,448
of which Leasing and similar rights: +€43,579
- Receivables within one year +€18,829
up €18,829 (+13.2%), from €142,768 to €161,596
of which Trade receivables: +€55,220
- Stocks and contracts +€9,049
up €9,049 (+7.2%), from €126,201 to €135,251
- Reserves +€39,179
up €39,179 (+2106.4%), from €1,860 to €41,039
of which Distributable reserves: +€39,179
- Provisions +€35,000
new in 2025: €35,000
- Debts after one year +€28,598
new in 2025: €28,598
- Tax, wage and social debts +€18,691
up €18,691 (+299.1%), from €6,249 to €24,940
- Trade debts -€10,574
down €10,574 (-4.0%), from €262,901 to €252,326
- Gross operating margin +€106,897
up €106,897 (+262.5%), from €40,727 to €147,624
- Taxes +€18,502
up €18,502 (+696.0%), from €2,658 to €21,160
- Other operating charges +€9,715
up €9,715 (+33.6%), from €28,879 to €38,594
- Depreciation +€4,591
up €4,591 (+63.0%), from €7,285 to €11,876
- Financial charges +€1,657
up €1,657 (+1046.9%), from €158 to €1,815
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 | €354,774 | €473,607 | +€118,833 | +33.5% |
| Fixed assets | 21/28 | €40,563 | €79,673 | +€39,110 | +96.4% |
| Intangible fixed assets | 21 | €25,000 | €25,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,538 | €54,448 | +€38,910 | +250.4% |
| Plant, machinery and equipment | 23 | €5,862 | €2,186 | -€3,676 | -62.7% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Leasing and similar rights | 25 | - | €43,579 | +€43,579 | |
| Other tangible fixed assets | 26 | €9,677 | €8,684 | -€993 | -10.3% |
| Financial fixed assets | 28 | €25 | €225 | +€200 | +800.0% |
| Current assets | 29/58 | €314,210 | €393,933 | +€79,723 | +25.4% |
| Stocks and contracts in progress | 3 | €126,201 | €135,251 | +€9,049 | +7.2% |
| Stocks | 30/36 | €126,201 | €135,251 | +€9,049 | +7.2% |
| Amounts receivable within one year | 40/41 | €142,768 | €161,596 | +€18,829 | +13.2% |
| Trade receivables | 40 | €80,693 | €135,913 | +€55,220 | +68.4% |
| Other amounts receivable | 41 | €62,075 | €25,683 | -€36,392 | -58.6% |
| Cash at bank and in hand | 54/58 | €45,242 | €95,446 | +€50,204 | +111.0% |
| Deferred charges and accrued income | 490/1 | - | €1,641 | +€1,641 | |
| Total equity and liabilities | 10/49 | €354,774 | €473,607 | +€118,833 | +33.5% |
| Equity | 10/15 | €21,813 | €60,992 | +€39,179 | +179.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €41,039 | +€39,179 | +2106.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €39,179 | +€39,179 | |
| Profit (loss) carried forward | 14 | €1,353 | €1,353 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €35,000 | +€35,000 | |
| Provisions for liabilities and charges | 160/5 | - | €35,000 | +€35,000 | |
| Other liabilities and charges | 164/5 | - | €35,000 | +€35,000 | |
| Amounts payable | 17/49 | €332,961 | €377,615 | +€44,654 | +13.4% |
| Amounts payable after more than one year | 17 | - | €28,598 | +€28,598 | |
| Financial debts | 170/4 | - | €28,598 | +€28,598 | |
| Amounts payable within one year | 42/48 | €332,961 | €349,017 | +€16,056 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,691 | +€5,691 | |
| Trade debts | 44 | €262,901 | €252,326 | -€10,574 | -4.0% |
| Suppliers | 440/4 | €262,901 | €252,326 | -€10,574 | -4.0% |
| Taxes, remuneration and social security | 45 | €6,249 | €24,940 | +€18,691 | +299.1% |
| Taxes | 450/3 | €6,249 | €24,940 | +€18,691 | +299.1% |
| Other amounts payable | 47/48 | €63,811 | €66,060 | +€2,249 | +3.5% |
| Non-recurring operating income | 76A | - | €826 | +€826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,285 | €11,876 | +€4,591 | +63.0% |
| Other operating charges | 640/8 | €28,879 | €38,594 | +€9,715 | +33.6% |
| Non-recurring operating charges | 66A | - | €35,000 | +€35,000 | |
| Gross operating margin | 9900 | €40,727 | €147,624 | +€106,897 | +262.5% |
| Operating profit (loss) | 9901 | €4,563 | €62,154 | +€57,592 | +1262.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.7% |
| Financial charges | 65/66B | €158 | €1,815 | +€1,657 | +1046.9% |
| Recurring financial charges | 65 | €158 | €1,815 | +€1,657 | +1046.9% |
| Profit (loss) for the period before taxes | 9903 | €4,408 | €60,340 | +€55,932 | +1268.9% |
| Income taxes | 67/77 | €2,658 | €21,160 | +€18,502 | +696.0% |
| Profit (loss) for the period | 9904 | €1,750 | €39,179 | +€37,429 | +2139.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,750 | €39,179 | +€37,429 | +2139.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.