CO-MUN: 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.
CO-MUN
Largest movements
- Cash +€22,067
up €22,067 (+297%), from €7,423 to €29,490
mainly Depreciation (+€14,936) and Net result for the year (+€14,392)
- Tangible fixed assets -€12,175
down €12,175 (-20.9%), from €58,117 to €45,942
of which Furniture and vehicles: -€12,917
- Receivables within one year -€3,974
down €3,974 (-26.2%), from €15,186 to €11,212
of which Trade receivables: -€4,332
- Reserves +€14,392
up €14,392 (+23.7%), from €60,806 to €75,198
- Trade debts -€6,649
down €6,649 (-69.7%), from €9,546 to €2,897
- Tax, wage and social debts -€2,269
down €2,269 (-24.2%), from €9,390 to €7,121
- Depreciation +€2,227
up €2,227 (+17.5%), from €12,709 to €14,936
- Gross operating margin -€899
down €899 (-2.4%), from €37,540 to €36,641
- Taxes -€762
down €762 (-11.0%), from €6,922 to €6,160
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 | €82,302 | €87,776 | +€5,475 | +6.7% |
| Fixed assets | 21/28 | €58,117 | €45,942 | -€12,175 | -20.9% |
| Tangible fixed assets | 22/27 | €58,117 | €45,942 | -€12,175 | -20.9% |
| Plant, machinery and equipment | 23 | €1,980 | €2,722 | +€742 | +37.5% |
| Furniture and vehicles | 24 | €56,137 | €43,220 | -€12,917 | -23.0% |
| Current assets | 29/58 | €24,185 | €41,834 | +€17,650 | +73.0% |
| Amounts receivable within one year | 40/41 | €15,186 | €11,212 | -€3,974 | -26.2% |
| Trade receivables | 40 | €12,526 | €8,194 | -€4,332 | -34.6% |
| Other amounts receivable | 41 | €2,661 | €3,019 | +€358 | +13.5% |
| Cash at bank and in hand | 54/58 | €7,423 | €29,490 | +€22,067 | +297% |
| Deferred charges and accrued income | 490/1 | €1,575 | €1,132 | -€443 | -28.1% |
| Total equity and liabilities | 10/49 | €82,302 | €87,776 | +€5,475 | +6.7% |
| Equity | 10/15 | €63,306 | €77,698 | +€14,392 | +22.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €60,806 | €75,198 | +€14,392 | +23.7% |
| Distributable reserves | 133 | €60,806 | €75,198 | +€14,392 | +23.7% |
| Amounts payable | 17/49 | €18,995 | €10,078 | -€8,917 | -46.9% |
| Amounts payable within one year | 42/48 | €18,936 | €10,018 | -€8,919 | -47.1% |
| Trade debts | 44 | €9,546 | €2,897 | -€6,649 | -69.7% |
| Suppliers | 440/4 | €9,546 | €2,897 | -€6,649 | -69.7% |
| Taxes, remuneration and social security | 45 | €9,390 | €7,121 | -€2,269 | -24.2% |
| Taxes | 450/3 | €9,390 | €7,121 | -€2,269 | -24.2% |
| Accrued charges and deferred income | 492/3 | €59 | €60 | +€1 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,709 | €14,936 | +€2,227 | +17.5% |
| Other operating charges | 640/8 | €1,569 | €1,297 | -€271 | -17.3% |
| Gross operating margin | 9900 | €37,540 | €36,641 | -€899 | -2.4% |
| Operating profit (loss) | 9901 | €23,263 | €20,408 | -€2,855 | -12.3% |
| Financial income | 75/76B | €127 | €204 | +€77 | +60.7% |
| Recurring financial income | 75 | €127 | €204 | +€77 | +60.7% |
| Financial charges | 65/66B | €41 | €60 | +€19 | +46.1% |
| Recurring financial charges | 65 | €41 | €60 | +€19 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | €23,349 | €20,552 | -€2,796 | -12.0% |
| Income taxes | 67/77 | €6,922 | €6,160 | -€762 | -11.0% |
| Profit (loss) for the period | 9904 | €16,427 | €14,392 | -€2,034 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,427 | €14,392 | -€2,034 | -12.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.