CENTRUM COMMANSTER: 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.
CENTRUM COMMANSTER
Largest movements
- Cash -€103,729
down €103,729 (-77.7%), from €133,539 to €29,810
mainly Current investments (-€100,000) and Tax, wage and social debts (-€7,429)
- Current investments +€100,000
new in 2025: €100,000
- Receivables within one year +€4,934
up €4,934 (+5.6%), from €88,584 to €93,518
- Tax, wage and social debts -€7,429
down €7,429 (-93.8%), from €7,917 to €488
- Trade debts +€5,433
up €5,433 (+610.4%), from €890 to €6,323
- Other debts +€4,566
new in 2025: €4,566
- Gross operating margin +€1,101
up €1,101 (+15.5%), from -€7,126 to -€6,025
- Financial income +€283
up €283 (+4.9%), from €5,746 to €6,029
- Financial charges +€124
up €124 (+44.3%), from €280 to €404
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 | €222,123 | €224,293 | +€2,170 | +1.0% |
| Current assets | 29/58 | €222,123 | €224,293 | +€2,170 | +1.0% |
| Amounts receivable within one year | 40/41 | €88,584 | €93,518 | +€4,934 | +5.6% |
| Other amounts receivable | 41 | €88,584 | €93,518 | +€4,934 | +5.6% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €133,539 | €29,810 | -€103,729 | -77.7% |
| Deferred charges and accrued income | 490/1 | - | €965 | +€965 | |
| Total equity and liabilities | 10/49 | €222,123 | €224,293 | +€2,170 | +1.0% |
| Equity | 10/15 | €213,316 | €212,916 | -€400 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,860 | €91,860 | = | 0.0% |
| Distributable reserves | 133 | €91,860 | €91,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,856 | €102,456 | -€400 | -0.4% |
| Amounts payable | 17/49 | €8,807 | €11,377 | +€2,570 | +29.2% |
| Amounts payable within one year | 42/48 | €8,807 | €11,377 | +€2,570 | +29.2% |
| Trade debts | 44 | €890 | €6,323 | +€5,433 | +610.4% |
| Suppliers | 440/4 | €890 | €6,323 | +€5,433 | +610.4% |
| Taxes, remuneration and social security | 45 | €7,917 | €488 | -€7,429 | -93.8% |
| Taxes | 450/3 | €7,917 | €488 | -€7,429 | -93.8% |
| Other amounts payable | 47/48 | - | €4,566 | +€4,566 | |
| Gross operating margin | 9900 | -€7,126 | -€6,025 | +€1,101 | +15.5% |
| Operating profit (loss) | 9901 | -€7,126 | -€6,025 | +€1,101 | +15.5% |
| Financial income | 75/76B | €5,746 | €6,029 | +€283 | +4.9% |
| Recurring financial income | 75 | €5,746 | €6,029 | +€283 | +4.9% |
| Financial charges | 65/66B | €280 | €404 | +€124 | +44.3% |
| Recurring financial charges | 65 | €280 | €404 | +€124 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,660 | -€400 | +€1,260 | +75.9% |
| Income taxes | 67/77 | €45 | - | -€45 | |
| Profit (loss) for the period | 9904 | -€1,705 | -€400 | +€1,305 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,705 | -€400 | +€1,305 | +76.5% |
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 5 October 2026 via checked.be.