Comerç 34: 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.
Comerç 34
Largest movements
- Receivables within one year -€6,734
down €6,734 (-25.9%), from €26,029 to €19,295
- Cash -€589
down €589 (-41.3%), from €1,427 to €838
mainly Net result for the year (-€5,295) and Trade debts (-€1,855)
- Profit (loss) carried forward -€5,295
down €5,295 (-5.0%), from -€105,952 to -€111,247
- Trade debts -€1,855
no longer reported in 2024 (was €1,855)
- Gross operating margin +€1,107
up €1,107 (+18.1%), from -€6,110 to -€5,003
- Staff costs -€512
down €512 (-88.7%), from €577 to €65
- Financial charges +€111
up €111 (+207.1%), from €54 to €165
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,456 | €20,133 | -€7,323 | -26.7% |
| Current assets | 29/58 | €27,456 | €20,133 | -€7,323 | -26.7% |
| Amounts receivable within one year | 40/41 | €26,029 | €19,295 | -€6,734 | -25.9% |
| Trade receivables | 40 | €26,029 | €19,295 | -€6,734 | -25.9% |
| Cash at bank and in hand | 54/58 | €1,427 | €838 | -€589 | -41.3% |
| Total equity and liabilities | 10/49 | €27,456 | €20,133 | -€7,323 | -26.7% |
| Equity | 10/15 | -€87,352 | -€92,647 | -€5,295 | -6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,952 | -€111,247 | -€5,295 | -5.0% |
| Amounts payable | 17/49 | €114,808 | €112,780 | -€2,028 | -1.8% |
| Amounts payable after more than one year | 17 | €105,953 | €105,953 | = | 0.0% |
| Financial debts | 170/4 | €105,953 | €105,953 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,855 | €6,827 | -€2,028 | -22.9% |
| Trade debts | 44 | €1,855 | - | -€1,855 | |
| Suppliers | 440/4 | €1,855 | - | -€1,855 | |
| Taxes, remuneration and social security | 45 | - | €62 | +€62 | |
| Taxes | 450/3 | - | €62 | +€62 | |
| Other amounts payable | 47/48 | €7,000 | €6,765 | -€235 | -3.4% |
| Remuneration, social security and pensions | 62 | €577 | €65 | -€512 | -88.7% |
| Other operating charges | 640/8 | €112 | €62 | -€50 | -44.6% |
| Gross operating margin | 9900 | -€6,110 | -€5,003 | +€1,107 | +18.1% |
| Operating profit (loss) | 9901 | -€6,798 | -€5,130 | +€1,668 | +24.5% |
| Financial charges | 65/66B | €54 | €165 | +€111 | +207.1% |
| Recurring financial charges | 65 | €54 | €165 | +€111 | +207.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,852 | -€5,295 | +€1,557 | +22.7% |
| Profit (loss) for the period | 9904 | -€6,852 | -€5,295 | +€1,557 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,852 | -€5,295 | +€1,557 | +22.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.