COMM AS YOU ARE: 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.
COMM AS YOU ARE
Largest movements
- Receivables within one year +€47,450
up €47,450 (+113%), from €41,969 to €89,419
- Cash +€15,355
up €15,355 (+114%), from €13,488 to €28,843
mainly Trade debts (+€37,825) and Net result for the year (+€19,922)
- Tangible fixed assets +€7,367
up €7,367 (+229%), from €3,222 to €10,589
of which Other tangible fixed assets: +€4,152
- Trade debts +€37,825
up €37,825 (+362%), from €10,450 to €48,275
- Tax, wage and social debts +€14,343
up €14,343 (+412%), from €3,486 to €17,828
- Profit (loss) carried forward +€9,922
up €9,922 (+333%), from €2,980 to €12,902
- Other debts +€8,082
up €8,082 (+51.3%), from €15,764 to €23,845
- Gross operating margin +€22,711
up €22,711 (+467%), from €4,867 to €27,577
- Taxes +€2,594
up €2,594 (+122%), from €2,126 to €4,720
- Other operating charges +€885
up €885 (+80.6%), from €1,098 to €1,984
- Depreciation +€559
up €559 (+156%), from €358 to €917
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 | €58,679 | €128,851 | +€70,172 | +120% |
| Fixed assets | 21/28 | €3,222 | €10,589 | +€7,367 | +229% |
| Tangible fixed assets | 22/27 | €3,222 | €10,589 | +€7,367 | +229% |
| Furniture and vehicles | 24 | - | €3,214 | +€3,214 | |
| Other tangible fixed assets | 26 | €3,222 | €7,375 | +€4,152 | +129% |
| Current assets | 29/58 | €55,457 | €118,262 | +€62,805 | +113% |
| Amounts receivable within one year | 40/41 | €41,969 | €89,419 | +€47,450 | +113% |
| Trade receivables | 40 | €41,969 | €89,419 | +€47,450 | +113% |
| Cash at bank and in hand | 54/58 | €13,488 | €28,843 | +€15,355 | +114% |
| Total equity and liabilities | 10/49 | €58,679 | €128,851 | +€70,172 | +120% |
| Equity | 10/15 | €28,980 | €38,902 | +€9,922 | +34.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,980 | €12,902 | +€9,922 | +333% |
| Amounts payable | 17/49 | €29,699 | €89,949 | +€60,250 | +203% |
| Amounts payable within one year | 42/48 | €29,699 | €89,949 | +€60,250 | +203% |
| Trade debts | 44 | €10,450 | €48,275 | +€37,825 | +362% |
| Suppliers | 440/4 | €10,450 | €48,275 | +€37,825 | +362% |
| Taxes, remuneration and social security | 45 | €3,486 | €17,828 | +€14,343 | +412% |
| Taxes | 450/3 | €3,486 | €17,828 | +€14,343 | +412% |
| Other amounts payable | 47/48 | €15,764 | €23,845 | +€8,082 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €917 | +€559 | +156% |
| Other operating charges | 640/8 | €1,098 | €1,984 | +€885 | +80.6% |
| Gross operating margin | 9900 | €4,867 | €27,577 | +€22,711 | +467% |
| Operating profit (loss) | 9901 | €3,410 | €24,677 | +€21,267 | +624% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €45 | €45 | -€0 | -0.9% |
| Recurring financial charges | 65 | €45 | €45 | -€0 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €3,365 | €24,642 | +€21,277 | +632% |
| Income taxes | 67/77 | €2,126 | €4,720 | +€2,594 | +122% |
| Profit (loss) for the period | 9904 | €1,239 | €19,922 | +€18,683 | +1,508% |
| Profit (loss) for the period to be appropriated | 9905 | €1,239 | €19,922 | +€18,683 | +1,508% |
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 30 October 2026 via checked.be.