Comm'academy: 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.
Comm'academy
Largest movements
- Tangible fixed assets +€5,933
new in 2025: €5,933
- Receivables within one year -€1,607
down €1,607 (-97.1%), from €1,655 to €49
of which Other amounts receivable: -€1,085
- Deferred charges and accrued income +€496
up €496 (+65.5%), from €758 to €1,254
- Cash -€351
down €351 (-18.5%), from €1,896 to €1,545
mainly Net result for the year (-€8,216) and Investment in fixed assets (net) (-€8,062)
- Short-term financial debts +€10,251
up €10,251 (+34.5%), from €29,749 to €40,000
- Profit (loss) carried forward -€8,216
down €8,216 (-24.6%), from -€33,392 to -€41,608
- Other debts +€1,920
up €1,920 (+39.7%), from €4,834 to €6,754
- Trade debts +€970
new in 2025: €970
- Tax, wage and social debts -€425
down €425 (-14.2%), from €2,989 to €2,564
of which Taxes: -€1,925
- Gross operating margin -€34,943
down €34,943, from €32,744 to -€2,198
- Depreciation +€2,129
new in 2025: €2,129
- Financial charges -€909
down €909 (-23.9%), from €3,807 to €2,899
- Other operating charges +€497
up €497 (+128.3%), from €387 to €884
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 | €6,709 | €11,181 | +€4,472 | +66.7% |
| Fixed assets | 21/28 | €2,400 | €8,333 | +€5,933 | +247.2% |
| Tangible fixed assets | 22/27 | - | €5,933 | +€5,933 | |
| Furniture and vehicles | 24 | - | €5,933 | +€5,933 | |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €4,309 | €2,848 | -€1,461 | -33.9% |
| Amounts receivable within one year | 40/41 | €1,655 | €49 | -€1,607 | -97.1% |
| Trade receivables | 40 | €570 | €49 | -€521 | -91.5% |
| Other amounts receivable | 41 | €1,085 | - | -€1,085 | |
| Cash at bank and in hand | 54/58 | €1,896 | €1,545 | -€351 | -18.5% |
| Deferred charges and accrued income | 490/1 | €758 | €1,254 | +€496 | +65.5% |
| Total equity and liabilities | 10/49 | €6,709 | €11,181 | +€4,472 | +66.7% |
| Equity | 10/15 | -€30,892 | -€39,108 | -€8,216 | -26.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,392 | -€41,608 | -€8,216 | -24.6% |
| Amounts payable | 17/49 | €37,601 | €50,288 | +€12,687 | +33.7% |
| Amounts payable within one year | 42/48 | €37,573 | €50,288 | +€12,716 | +33.8% |
| Financial debts | 43 | €29,749 | €40,000 | +€10,251 | +34.5% |
| Credit institutions | 430/8 | €29,749 | €40,000 | +€10,251 | +34.5% |
| Trade debts | 44 | - | €970 | +€970 | |
| Suppliers | 440/4 | - | €970 | +€970 | |
| Taxes, remuneration and social security | 45 | €2,989 | €2,564 | -€425 | -14.2% |
| Taxes | 450/3 | €2,989 | €1,064 | -€1,925 | -64.4% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €4,834 | €6,754 | +€1,920 | +39.7% |
| Accrued charges and deferred income | 492/3 | €28 | - | -€28 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,129 | +€2,129 | |
| Other operating charges | 640/8 | €387 | €884 | +€497 | +128.3% |
| Gross operating margin | 9900 | €32,744 | -€2,198 | -€34,943 | |
| Operating profit (loss) | 9901 | €32,357 | -€5,211 | -€37,568 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,807 | €2,899 | -€909 | -23.9% |
| Recurring financial charges | 65 | €3,807 | €2,899 | -€909 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €28,550 | -€8,110 | -€36,659 | |
| Income taxes | 67/77 | - | €106 | +€106 | |
| Profit (loss) for the period | 9904 | €28,550 | -€8,216 | -€36,766 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,550 | -€8,216 | -€36,766 |
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 9 October 2026 via checked.be.