CMMNCTN: 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.
CMMNCTN
Largest movements
- Tangible fixed assets -€11,108
down €11,108 (-13.5%), from €82,573 to €71,465
of which Other tangible fixed assets: -€9,802
- Cash +€10,821
up €10,821 (+1,272%), from €850 to €11,672
mainly Depreciation (+€11,777) and Net result for the year (+€11,630)
- Receivables within one year +€7,199
up €7,199 (+20.6%), from €34,968 to €42,167
of which Trade receivables: +€6,392
- Deferred charges and accrued income +€3,394
up €3,394, from €0 to €3,394
- Profit (loss) carried forward +€11,630
up €11,630, from -€11,270 to €361
- Debts after one year -€5,998
down €5,998 (-6.7%), from €89,780 to €83,781
- Other debts +€5,109
up €5,109 (+324%), from €1,578 to €6,687
- Gross operating margin +€13,158
up €13,158 (+70.2%), from €18,731 to €31,889
- Taxes +€1,664
up €1,664 (+986%), from €169 to €1,833
- Depreciation -€954
down €954 (-7.5%), from €12,731 to €11,777
- Other operating charges +€707
up €707 (+43.3%), from €1,633 to €2,340
- Financial charges -€414
down €414 (-8.6%), from €4,795 to €4,381
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 | €118,391 | €128,697 | +€10,306 | +8.7% |
| Fixed assets | 21/28 | €82,573 | €71,465 | -€11,108 | -13.5% |
| Tangible fixed assets | 22/27 | €82,573 | €71,465 | -€11,108 | -13.5% |
| Plant, machinery and equipment | 23 | €3,313 | €2,008 | -€1,305 | -39.4% |
| Other tangible fixed assets | 26 | €79,260 | €69,457 | -€9,802 | -12.4% |
| Current assets | 29/58 | €35,819 | €57,232 | +€21,413 | +59.8% |
| Amounts receivable within one year | 40/41 | €34,968 | €42,167 | +€7,199 | +20.6% |
| Trade receivables | 40 | €34,137 | €40,529 | +€6,392 | +18.7% |
| Other amounts receivable | 41 | €831 | €1,638 | +€807 | +97.1% |
| Cash at bank and in hand | 54/58 | €850 | €11,672 | +€10,821 | +1,272% |
| Deferred charges and accrued income | 490/1 | €0 | €3,394 | +€3,394 | |
| Total equity and liabilities | 10/49 | €118,391 | €128,697 | +€10,306 | +8.7% |
| Equity | 10/15 | €6,680 | €18,311 | +€11,630 | +174% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €7,750 | €7,750 | = | 0.0% |
| Distributable reserves | 133 | €7,750 | €7,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,270 | €361 | +€11,630 | |
| Amounts payable | 17/49 | €111,711 | €110,386 | -€1,325 | -1.2% |
| Amounts payable after more than one year | 17 | €89,780 | €83,781 | -€5,998 | -6.7% |
| Financial debts | 170/4 | €89,780 | €83,781 | -€5,998 | -6.7% |
| Amounts payable within one year | 42/48 | €21,931 | €26,605 | +€4,674 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €5,883 | €5,998 | +€116 | +2.0% |
| Trade debts | 44 | €6,250 | €5,433 | -€818 | -13.1% |
| Suppliers | 440/4 | €6,250 | €5,433 | -€818 | -13.1% |
| Taxes, remuneration and social security | 45 | €8,220 | €8,487 | +€267 | +3.3% |
| Taxes | 450/3 | €8,220 | €8,487 | +€267 | +3.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,578 | €6,687 | +€5,109 | +324% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,731 | €11,777 | -€954 | -7.5% |
| Other operating charges | 640/8 | €1,633 | €2,340 | +€707 | +43.3% |
| Gross operating margin | 9900 | €18,731 | €31,889 | +€13,158 | +70.2% |
| Operating profit (loss) | 9901 | €4,367 | €17,772 | +€13,405 | +307% |
| Financial income | 75/76B | €0 | €72 | +€72 | |
| Recurring financial income | 75 | €0 | €72 | +€72 | |
| Financial charges | 65/66B | €4,795 | €4,381 | -€414 | -8.6% |
| Recurring financial charges | 65 | €4,795 | €4,381 | -€414 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | -€428 | €13,463 | +€13,891 | |
| Income taxes | 67/77 | €169 | €1,833 | +€1,664 | +986% |
| Profit (loss) for the period | 9904 | -€597 | €11,630 | +€12,227 | |
| Profit (loss) for the period to be appropriated | 9905 | -€597 | €11,630 | +€12,227 |
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 16 October 2026 via checked.be.