COM-ONE: 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-ONE
Largest movements
- Cash +€159,103
up €159,103 (+196%), from €81,294 to €240,397
mainly Depreciation (+€231,107) and Stocks and contracts (+€156,008)
- Stocks and contracts -€156,008
down €156,008 (-51.5%), from €302,816 to €146,809
- Tangible fixed assets -€118,773
down €118,773 (-19.1%), from €621,717 to €502,944
of which Furniture and vehicles: -€117,831
- Receivables within one year +€55,238
up €55,238 (+21.9%), from €252,249 to €307,487
of which Other amounts receivable: +€56,904
- Debts after one year -€147,696
down €147,696 (-23.5%), from €628,362 to €480,666
- Other debts +€69,931
up €69,931 (+1,379%), from €5,069 to €75,000
- Reserves +€35,000
up €35,000 (+25.9%), from €135,000 to €170,000
- Current portion of long-term debt -€33,678
down €33,678 (-18.6%), from €181,374 to €147,696
- Staff costs -€187,313
down €187,313 (-28.6%), from €654,344 to €467,032
- Gross operating margin -€55,764
down €55,764 (-5.7%), from €979,466 to €923,702
- Write-downs +€28,359
new in 2025: €28,359
- Taxes +€25,460
up €25,460 (+114%), from €22,268 to €47,727
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 | €1,264,981 | €1,197,637 | -€67,344 | -5.3% |
| Fixed assets | 21/28 | €625,367 | €502,944 | -€122,423 | -19.6% |
| Intangible fixed assets | 21 | €3,650 | - | -€3,650 | |
| Tangible fixed assets | 22/27 | €621,717 | €502,944 | -€118,773 | -19.1% |
| Plant, machinery and equipment | 23 | €255,816 | €234,339 | -€21,478 | -8.4% |
| Furniture and vehicles | 24 | €365,900 | €248,069 | -€117,831 | -32.2% |
| Other tangible fixed assets | 26 | - | €20,536 | +€20,536 | |
| Current assets | 29/58 | €639,614 | €694,693 | +€55,079 | +8.6% |
| Stocks and contracts in progress | 3 | €302,816 | €146,809 | -€156,008 | -51.5% |
| Contracts in progress | 37 | €302,816 | €146,809 | -€156,008 | -51.5% |
| Amounts receivable within one year | 40/41 | €252,249 | €307,487 | +€55,238 | +21.9% |
| Trade receivables | 40 | €84,145 | €82,479 | -€1,666 | -2.0% |
| Other amounts receivable | 41 | €168,104 | €225,008 | +€56,904 | +33.9% |
| Cash at bank and in hand | 54/58 | €81,294 | €240,397 | +€159,103 | +196% |
| Deferred charges and accrued income | 490/1 | €3,255 | - | -€3,255 | |
| Total equity and liabilities | 10/49 | €1,264,981 | €1,197,637 | -€67,344 | -5.3% |
| Equity | 10/15 | €205,199 | €245,035 | +€39,835 | +19.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €135,000 | €170,000 | +€35,000 | +25.9% |
| Distributable reserves | 133 | €135,000 | €170,000 | +€35,000 | +25.9% |
| Profit (loss) carried forward | 14 | €45,199 | €50,035 | +€4,835 | +10.7% |
| Amounts payable | 17/49 | €1,059,781 | €952,602 | -€107,179 | -10.1% |
| Amounts payable after more than one year | 17 | €628,362 | €480,666 | -€147,696 | -23.5% |
| Financial debts | 170/4 | €628,362 | €480,666 | -€147,696 | -23.5% |
| Amounts payable within one year | 42/48 | €431,419 | €471,936 | +€40,517 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €181,374 | €147,696 | -€33,678 | -18.6% |
| Trade debts | 44 | €152,808 | €164,691 | +€11,884 | +7.8% |
| Suppliers | 440/4 | €152,808 | €164,691 | +€11,884 | +7.8% |
| Taxes, remuneration and social security | 45 | €92,168 | €84,548 | -€7,619 | -8.3% |
| Taxes | 450/3 | €25,198 | €28,456 | +€3,258 | +12.9% |
| Remuneration and social security | 454/9 | €66,969 | €56,092 | -€10,877 | -16.2% |
| Other amounts payable | 47/48 | €5,069 | €75,000 | +€69,931 | +1,379% |
| Remuneration, social security and pensions | 62 | €654,344 | €467,032 | -€187,313 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221,946 | €231,107 | +€9,160 | +4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €28,359 | +€28,359 | |
| Other operating charges | 640/8 | €20,141 | €11,533 | -€8,608 | -42.7% |
| Gross operating margin | 9900 | €979,466 | €923,702 | -€55,764 | -5.7% |
| Operating profit (loss) | 9901 | €83,035 | €185,672 | +€102,638 | +124% |
| Financial income | 75/76B | €28 | €51 | +€23 | +82.0% |
| Recurring financial income | 75 | €28 | €51 | +€23 | +82.0% |
| Financial charges | 65/66B | €28,489 | €23,161 | -€5,328 | -18.7% |
| Recurring financial charges | 65 | €28,489 | €23,161 | -€5,328 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €54,574 | €162,563 | +€107,989 | +198% |
| Income taxes | 67/77 | €22,268 | €47,727 | +€25,460 | +114% |
| Profit (loss) for the period | 9904 | €32,306 | €114,835 | +€82,529 | +255% |
| Profit (loss) for the period to be appropriated | 9905 | €32,306 | €114,835 | +€82,529 | +255% |
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 14 October 2026 via checked.be.