COM SERVICE: what changed
Two fiscal 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 SERVICE
Largest movements
- Receivables within one year +€17,712
up €17,712 (+81.3%), from €21,793 to €39,504
of which Other amounts receivable: +€10,327
- Tangible fixed assets -€11,512
down €11,512 (-33.7%), from €34,123 to €22,611
of which Furniture and vehicles: -€13,091
- Cash +€5,184
up €5,184 (+13.9%), from €37,374 to €42,557
mainly Net result for the year (+€19,499) and Depreciation (+€15,958)
- Deferred charges and accrued income -€2,350
no longer reported in 2025 (was €2,350)
- Stocks and contracts -€1,882
down €1,882 (-2.4%), from €77,543 to €75,660
- Reserves +€19,499
up €19,499 (+16.6%), from €117,526 to €137,024
of which Distributable reserves: +€19,499
- Debts after one year -€12,377
down €12,377 (-74.8%), from €16,555 to €4,178
- Tax, wage and social debts +€3,950
up €3,950 (+99.4%), from €3,974 to €7,924
of which Taxes: +€2,632
- Trade debts -€2,980
no longer reported in 2025 (was €2,980)
- Gross operating margin +€40,366
up €40,366 (+432.0%), from €9,344 to €49,710
- Taxes +€10,947
up €10,947 (+3966.0%), from €276 to €11,223
- Financial income -€5,638
down €5,638 (-95.6%), from €5,900 to €262
of which Non-recurring financial income: -€5,876
- Other operating charges +€1,303
up €1,303 (+62.0%), from €2,100 to €3,403
- Depreciation -€1,002
down €1,002 (-5.9%), from €16,961 to €15,958
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.
Cash bridge derived
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 | €173,182 | €181,503 | +€8,322 | +4.8% |
| Fixed assets | 21/28 | €34,123 | €23,781 | -€10,341 | -30.3% |
| Intangible fixed assets | 21 | - | €1,170 | +€1,170 | |
| Tangible fixed assets | 22/27 | €34,123 | €22,611 | -€11,512 | -33.7% |
| Furniture and vehicles | 24 | €31,203 | €18,112 | -€13,091 | -42.0% |
| Other tangible fixed assets | 26 | €2,920 | €4,499 | +€1,579 | +54.1% |
| Current assets | 29/58 | €139,059 | €157,722 | +€18,663 | +13.4% |
| Stocks and contracts in progress | 3 | €77,543 | €75,660 | -€1,882 | -2.4% |
| Stocks | 30/36 | €77,543 | €75,660 | -€1,882 | -2.4% |
| Amounts receivable within one year | 40/41 | €21,793 | €39,504 | +€17,712 | +81.3% |
| Trade receivables | 40 | €6,448 | €13,833 | +€7,385 | +114.5% |
| Other amounts receivable | 41 | €15,344 | €25,671 | +€10,327 | +67.3% |
| Cash at bank and in hand | 54/58 | €37,374 | €42,557 | +€5,184 | +13.9% |
| Deferred charges and accrued income | 490/1 | €2,350 | - | -€2,350 | |
| Total equity and liabilities | 10/49 | €173,182 | €181,503 | +€8,322 | +4.8% |
| Equity | 10/15 | €137,526 | €157,024 | +€19,499 | +14.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €117,526 | €137,024 | +€19,499 | +16.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,750 | €9,750 | = | 0.0% |
| Distributable reserves | 133 | €105,776 | €125,274 | +€19,499 | +18.4% |
| Amounts payable | 17/49 | €35,656 | €24,479 | -€11,177 | -31.3% |
| Amounts payable after more than one year | 17 | €16,555 | €4,178 | -€12,377 | -74.8% |
| Financial debts | 170/4 | €16,555 | €4,178 | -€12,377 | -74.8% |
| Amounts payable within one year | 42/48 | €19,101 | €20,301 | +€1,200 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €12,147 | €12,377 | +€230 | +1.9% |
| Trade debts | 44 | €2,980 | - | -€2,980 | |
| Suppliers | 440/4 | €2,980 | - | -€2,980 | |
| Taxes, remuneration and social security | 45 | €3,974 | €7,924 | +€3,950 | +99.4% |
| Taxes | 450/3 | €3,974 | €6,606 | +€2,632 | +66.2% |
| Remuneration and social security | 454/9 | - | €1,318 | +€1,318 | |
| Non-recurring operating income | 76A | €369 | €8,482 | +€8,113 | +2200.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,961 | €15,958 | -€1,002 | -5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€722 | -€722 | |
| Other operating charges | 640/8 | €2,100 | €3,403 | +€1,303 | +62.0% |
| Gross operating margin | 9900 | €9,344 | €49,710 | +€40,366 | +432.0% |
| Operating profit (loss) | 9901 | -€9,717 | €31,071 | +€40,788 | |
| Financial income | 75/76B | €5,900 | €262 | -€5,638 | -95.6% |
| Recurring financial income | 75 | €25 | €262 | +€237 | +967.1% |
| Non-recurring financial income | 76B | €5,876 | - | -€5,876 | |
| Financial charges | 65/66B | €1,111 | €611 | -€500 | -45.0% |
| Recurring financial charges | 65 | €1,111 | €611 | -€500 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,928 | €30,721 | +€35,649 | |
| Income taxes | 67/77 | €276 | €11,223 | +€10,947 | +3966.0% |
| Profit (loss) for the period | 9904 | -€5,204 | €19,499 | +€24,702 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,204 | €19,499 | +€24,702 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.