COM&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.
COM&COM
Largest movements
- Receivables within one year -€10,170
down €10,170 (-20.5%), from €49,670 to €39,500
of which Trade receivables: -€9,807
- Profit (loss) carried forward -€10,927
down €10,927 (-47.5%), from -€22,999 to -€33,926
- Tax, wage and social debts +€740
up €740 (+193%), from €384 to €1,124
- Gross operating margin -€8,928
down €8,928 (-2,410%), from -€370 to -€9,299
- Other operating charges -€714
down €714 (-57.8%), from €1,235 to €521
- Financial charges +€177
up €177 (+26.1%), from €679 to €856
- Depreciation -€135
down €135 (-35.0%), from €387 to €252
- Taxes -€134
no longer reported in 2025 (was €134)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,293 | €40,829 | -€10,464 | -20.4% |
| Fixed assets | 21/28 | €1,581 | €1,329 | -€252 | -15.9% |
| Tangible fixed assets | 22/27 | €1,581 | €1,329 | -€252 | -15.9% |
| Plant, machinery and equipment | 23 | €661 | €496 | -€165 | -25.0% |
| Furniture and vehicles | 24 | €919 | €833 | -€86 | -9.4% |
| Current assets | 29/58 | €49,713 | €39,500 | -€10,212 | -20.5% |
| Amounts receivable within one year | 40/41 | €49,670 | €39,500 | -€10,170 | -20.5% |
| Trade receivables | 40 | €49,299 | €39,492 | -€9,807 | -19.9% |
| Other amounts receivable | 41 | €371 | €8 | -€363 | -97.8% |
| Deferred charges and accrued income | 490/1 | €43 | - | -€43 | |
| Total equity and liabilities | 10/49 | €51,293 | €40,829 | -€10,464 | -20.4% |
| Equity | 10/15 | -€2,548 | -€13,475 | -€10,927 | -429% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,999 | -€33,926 | -€10,927 | -47.5% |
| Amounts payable | 17/49 | €53,841 | €54,304 | +€463 | +0.9% |
| Amounts payable within one year | 42/48 | €53,841 | €54,304 | +€463 | +0.9% |
| Financial debts | 43 | €9,931 | €9,787 | -€145 | -1.5% |
| Credit institutions | 430/8 | €9,931 | €9,787 | -€145 | -1.5% |
| Trade debts | 44 | €440 | €287 | -€154 | -34.9% |
| Suppliers | 440/4 | €440 | €287 | -€154 | -34.9% |
| Taxes, remuneration and social security | 45 | €384 | €1,124 | +€740 | +193% |
| Taxes | 450/3 | €384 | €1,124 | +€740 | +193% |
| Other amounts payable | 47/48 | €43,086 | €43,107 | +€21 | 0.0% |
| Non-recurring operating income | 76A | €3,243 | - | -€3,243 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €387 | €252 | -€135 | -35.0% |
| Other operating charges | 640/8 | €1,235 | €521 | -€714 | -57.8% |
| Gross operating margin | 9900 | -€370 | -€9,299 | -€8,928 | -2,410% |
| Operating profit (loss) | 9901 | -€1,993 | -€10,071 | -€8,078 | -405% |
| Financial charges | 65/66B | €679 | €856 | +€177 | +26.1% |
| Recurring financial charges | 65 | €679 | €856 | +€177 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,671 | -€10,927 | -€8,256 | -309% |
| Income taxes | 67/77 | €134 | - | -€134 | |
| Profit (loss) for the period | 9904 | -€2,806 | -€10,927 | -€8,121 | -289% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,806 | -€10,927 | -€8,121 | -289% |
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 14 October 2026 via checked.be.