Com2be.networks: 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.
Com2be.networks
Largest movements
- Tangible fixed assets +€30,778
up €30,778 (+111.0%), from €27,724 to €58,502
of which Furniture and vehicles: +€30,778
- Cash +€6,960
up €6,960 (+3.7%), from €186,238 to €193,199
mainly Net result for the year (+€30,915) and Depreciation (+€19,455)
- Receivables within one year +€6,951
up €6,951 (+16.5%), from €42,247 to €49,197
of which Other amounts receivable: +€10,098
- Profit (loss) carried forward +€30,915
up €30,915 (+9.5%), from -€325,135 to -€294,220
- Trade debts +€14,919
up €14,919 (+2389.2%), from €624 to €15,543
- Staff costs +€36,399
up €36,399 (+185.4%), from €19,627 to €56,026
- Taxes -€18,496
down €18,496 (-55.8%), from €33,167 to €14,671
- Depreciation +€13,351
up €13,351 (+218.7%), from €6,104 to €19,455
- Gross operating margin -€10,364
down €10,364 (-8.0%), from €129,459 to €119,095
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 | €310,565 | €357,711 | +€47,146 | +15.2% |
| Fixed assets | 21/28 | €27,724 | €58,502 | +€30,778 | +111.0% |
| Tangible fixed assets | 22/27 | €27,724 | €58,502 | +€30,778 | +111.0% |
| Furniture and vehicles | 24 | €25,261 | €56,039 | +€30,778 | +121.8% |
| Other tangible fixed assets | 26 | €2,463 | €2,463 | = | 0.0% |
| Current assets | 29/58 | €282,842 | €299,210 | +€16,368 | +5.8% |
| Amounts receivable after more than one year | 29 | €52,000 | €52,000 | = | 0.0% |
| Other amounts receivable | 291 | €52,000 | €52,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,247 | €49,197 | +€6,951 | +16.5% |
| Trade receivables | 40 | €13,582 | €10,435 | -€3,147 | -23.2% |
| Other amounts receivable | 41 | €28,665 | €38,763 | +€10,098 | +35.2% |
| Cash at bank and in hand | 54/58 | €186,238 | €193,199 | +€6,960 | +3.7% |
| Deferred charges and accrued income | 490/1 | €2,356 | €4,814 | +€2,457 | +104.3% |
| Total equity and liabilities | 10/49 | €310,565 | €357,711 | +€47,146 | +15.2% |
| Equity | 10/15 | €280,416 | €311,331 | +€30,915 | +11.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €505,551 | €505,551 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €332,649 | €332,649 | = | 0.0% |
| Distributable reserves | 133 | €162,902 | €162,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€325,135 | -€294,220 | +€30,915 | +9.5% |
| Amounts payable | 17/49 | €30,149 | €46,381 | +€16,231 | +53.8% |
| Amounts payable within one year | 42/48 | €30,149 | €46,381 | +€16,231 | +53.8% |
| Trade debts | 44 | €624 | €15,543 | +€14,919 | +2389.2% |
| Suppliers | 440/4 | €624 | €15,543 | +€14,919 | +2389.2% |
| Taxes, remuneration and social security | 45 | €29,525 | €30,837 | +€1,313 | +4.4% |
| Taxes | 450/3 | €21,885 | €24,730 | +€2,845 | +13.0% |
| Remuneration and social security | 454/9 | €7,640 | €6,108 | -€1,532 | -20.1% |
| Remuneration, social security and pensions | 62 | €19,627 | €56,026 | +€36,399 | +185.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,104 | €19,455 | +€13,351 | +218.7% |
| Other operating charges | 640/8 | €403 | €408 | +€4 | +1.0% |
| Gross operating margin | 9900 | €129,459 | €119,095 | -€10,364 | -8.0% |
| Operating profit (loss) | 9901 | €103,324 | €43,206 | -€60,118 | -58.2% |
| Financial income | 75/76B | €2,578 | €2,579 | +€1 | 0.0% |
| Recurring financial income | 75 | €2,578 | €2,579 | +€1 | 0.0% |
| Financial charges | 65/66B | €423 | €199 | -€224 | -52.9% |
| Recurring financial charges | 65 | €423 | €199 | -€224 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | €105,479 | €45,586 | -€59,893 | -56.8% |
| Income taxes | 67/77 | €33,167 | €14,671 | -€18,496 | -55.8% |
| Profit (loss) for the period | 9904 | €72,312 | €30,915 | -€41,397 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,312 | €30,915 | -€41,397 | -57.2% |
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 10 October 2026 via checked.be.