Com'N: 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'N
Largest movements
- Cash +€34,996
up €34,996 (+39.8%), from €87,895 to €122,891
mainly Other debts (+€94,470) and Net result for the year (+€58,579)
- Receivables within one year -€6,852
down €6,852 (-72.5%), from €9,446 to €2,594
of which Other amounts receivable: -€6,593
- Other debts +€94,470
up €94,470 (+705%), from €13,401 to €107,871
- Profit (loss) carried forward -€66,421
down €66,421 (-92.0%), from €72,188 to €5,767
- Gross operating margin +€42,154
up €42,154 (+130%), from €32,549 to €74,702
- Taxes +€8,473
up €8,473 (+130%), from €6,533 to €15,006
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 | €99,379 | €126,979 | +€27,600 | +27.8% |
| Fixed assets | 21/28 | €2,038 | €1,494 | -€544 | -26.7% |
| Tangible fixed assets | 22/27 | €2,038 | €1,494 | -€544 | -26.7% |
| Leasing and similar rights | 25 | €2,038 | €1,494 | -€544 | -26.7% |
| Current assets | 29/58 | €97,341 | €125,485 | +€28,144 | +28.9% |
| Amounts receivable within one year | 40/41 | €9,446 | €2,594 | -€6,852 | -72.5% |
| Trade receivables | 40 | €393 | €134 | -€259 | -65.9% |
| Other amounts receivable | 41 | €9,053 | €2,460 | -€6,593 | -72.8% |
| Cash at bank and in hand | 54/58 | €87,895 | €122,891 | +€34,996 | +39.8% |
| Total equity and liabilities | 10/49 | €99,379 | €126,979 | +€27,600 | +27.8% |
| Equity | 10/15 | €72,189 | €5,768 | -€66,421 | -92.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,188 | €5,767 | -€66,421 | -92.0% |
| Amounts payable | 17/49 | €27,190 | €121,211 | +€94,021 | +346% |
| Amounts payable within one year | 42/48 | €27,190 | €121,211 | +€94,021 | +346% |
| Trade debts | 44 | €1,037 | €864 | -€173 | -16.7% |
| Suppliers | 440/4 | €1,037 | €864 | -€173 | -16.7% |
| Taxes, remuneration and social security | 45 | €12,752 | €12,476 | -€276 | -2.2% |
| Taxes | 450/3 | €12,752 | €12,476 | -€276 | -2.2% |
| Other amounts payable | 47/48 | €13,401 | €107,871 | +€94,470 | +705% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €544 | €544 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €32,549 | €74,702 | +€42,154 | +130% |
| Operating profit (loss) | 9901 | €31,617 | €73,758 | +€42,141 | +133% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €327 | €183 | -€144 | -44.0% |
| Recurring financial charges | 65 | €327 | €183 | -€144 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €31,291 | €73,586 | +€42,295 | +135% |
| Income taxes | 67/77 | €6,533 | €15,006 | +€8,473 | +130% |
| Profit (loss) for the period | 9904 | €24,757 | €58,579 | +€33,822 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €24,757 | €58,579 | +€33,822 | +137% |
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 30 October 2026 via checked.be.