Com@Work: 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@Work
Largest movements
- Cash -€17,174
down €17,174 (-71.5%), from €24,029 to €6,855
mainly Net result for the year (-€13,835) and Contributions, distributions and other (-€10,000)
- Tangible fixed assets -€7,092
down €7,092 (-3.0%), from €234,026 to €226,934
of which Land and buildings: -€8,654
- Receivables within one year +€4,927
up €4,927 (+96.6%), from €5,103 to €10,029
of which Other amounts receivable: +€7,013
- Profit (loss) carried forward -€13,835
down €13,835 (-98.5%), from -€14,051 to -€27,886
- Reserves -€10,000
down €10,000 (-3.8%), from €261,611 to €251,611
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts -€7,286
down €7,286 (-84.5%), from €8,622 to €1,336
- Gross operating margin -€9,386
down €9,386 (-78.2%), from €12,006 to €2,620
- Other operating charges +€1,351
up €1,351 (+35.5%), from €3,806 to €5,157
- Taxes -€1,118
no longer reported in 2025 (was €1,118)
- Depreciation +€832
up €832 (+7.9%), from €10,515 to €11,347
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 | €269,809 | €250,786 | -€19,023 | -7.1% |
| Fixed assets | 21/28 | €234,026 | €226,934 | -€7,092 | -3.0% |
| Tangible fixed assets | 22/27 | €234,026 | €226,934 | -€7,092 | -3.0% |
| Land and buildings | 22 | €227,732 | €219,078 | -€8,654 | -3.8% |
| Furniture and vehicles | 24 | €2,555 | €3,625 | +€1,069 | +41.8% |
| Other tangible fixed assets | 26 | €3,738 | €4,232 | +€493 | +13.2% |
| Current assets | 29/58 | €35,783 | €23,852 | -€11,931 | -33.3% |
| Amounts receivable within one year | 40/41 | €5,103 | €10,029 | +€4,927 | +96.6% |
| Trade receivables | 40 | €4,877 | €2,790 | -€2,087 | -42.8% |
| Other amounts receivable | 41 | €226 | €7,239 | +€7,013 | +3,108% |
| Current investments | 50/53 | €6,395 | €6,436 | +€41 | +0.6% |
| Cash at bank and in hand | 54/58 | €24,029 | €6,855 | -€17,174 | -71.5% |
| Deferred charges and accrued income | 490/1 | €257 | €533 | +€276 | +107% |
| Total equity and liabilities | 10/49 | €269,809 | €250,786 | -€19,023 | -7.1% |
| Equity | 10/15 | €256,560 | €232,725 | -€23,835 | -9.3% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €261,611 | €251,611 | -€10,000 | -3.8% |
| Distributable reserves | 133 | €261,611 | €251,611 | -€10,000 | -3.8% |
| Profit (loss) carried forward | 14 | -€14,051 | -€27,886 | -€13,835 | -98.5% |
| Amounts payable | 17/49 | €13,249 | €18,061 | +€4,812 | +36.3% |
| Amounts payable within one year | 42/48 | €13,249 | €18,061 | +€4,812 | +36.3% |
| Trade debts | 44 | €4,627 | €6,726 | +€2,099 | +45.4% |
| Suppliers | 440/4 | €4,627 | €6,726 | +€2,099 | +45.4% |
| Taxes, remuneration and social security | 45 | €8,622 | €1,336 | -€7,286 | -84.5% |
| Taxes | 450/3 | €8,622 | €1,336 | -€7,286 | -84.5% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,515 | €11,347 | +€832 | +7.9% |
| Other operating charges | 640/8 | €3,806 | €5,157 | +€1,351 | +35.5% |
| Gross operating margin | 9900 | €12,006 | €2,620 | -€9,386 | -78.2% |
| Operating profit (loss) | 9901 | -€2,315 | -€13,884 | -€11,570 | -500% |
| Financial income | 75/76B | €328 | €286 | -€42 | -12.8% |
| Recurring financial income | 75 | €328 | €286 | -€42 | -12.8% |
| Financial charges | 65/66B | €255 | €237 | -€19 | -7.4% |
| Recurring financial charges | 65 | €255 | €237 | -€19 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,242 | -€13,835 | -€11,593 | -517% |
| Income taxes | 67/77 | €1,118 | - | -€1,118 | |
| Profit (loss) for the period | 9904 | -€3,361 | -€13,835 | -€10,474 | -312% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,361 | -€13,835 | -€10,474 | -312% |
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 24 October 2026 via checked.be.