Comm d'Or: 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 d'Or
Largest movements
- Cash +€6,200
up €6,200 (+13.2%), from €47,113 to €53,313
mainly Net result for the year (+€10,338) and Receivables within one year (+€3,973)
- Receivables within one year -€3,973
down €3,973 (-19.6%), from €20,310 to €16,337
of which Trade receivables: -€10,890
- Reserves +€10,000
up €10,000 (+13.3%), from €75,000 to €85,000
- Tax, wage and social debts -€4,801
down €4,801 (-14.5%), from €33,019 to €28,217
of which Taxes: -€7,301
- Trade debts -€1,736
down €1,736 (-49.4%), from €3,512 to €1,776
- Gross operating margin -€86,369
down €86,369 (-84.1%), from €102,698 to €16,328
- Taxes -€17,804
down €17,804 (-84.2%), from €21,133 to €3,329
- Financial charges -€1,672
down €1,672 (-47.1%), from €3,555 to €1,882
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 | €121,745 | €124,664 | +€2,919 | +2.4% |
| Fixed assets | 21/28 | €4,322 | €5,013 | +€691 | +16.0% |
| Tangible fixed assets | 22/27 | €3,922 | €4,613 | +€691 | +17.6% |
| Plant, machinery and equipment | 23 | €2,560 | €3,930 | +€1,369 | +53.5% |
| Furniture and vehicles | 24 | €1,362 | €684 | -€678 | -49.8% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €117,423 | €119,651 | +€2,228 | +1.9% |
| Amounts receivable within one year | 40/41 | €20,310 | €16,337 | -€3,973 | -19.6% |
| Trade receivables | 40 | €20,310 | €9,420 | -€10,890 | -53.6% |
| Other amounts receivable | 41 | - | €6,918 | +€6,918 | |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €47,113 | €53,313 | +€6,200 | +13.2% |
| Total equity and liabilities | 10/49 | €121,745 | €124,664 | +€2,919 | +2.4% |
| Equity | 10/15 | €77,417 | €87,755 | +€10,338 | +13.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €75,000 | €85,000 | +€10,000 | +13.3% |
| Distributable reserves | 133 | €75,000 | €85,000 | +€10,000 | +13.3% |
| Profit (loss) carried forward | 14 | €1,417 | €1,755 | +€338 | +23.9% |
| Amounts payable | 17/49 | €44,329 | €36,909 | -€7,420 | -16.7% |
| Amounts payable within one year | 42/48 | €44,329 | €36,909 | -€7,420 | -16.7% |
| Trade debts | 44 | €3,512 | €1,776 | -€1,736 | -49.4% |
| Suppliers | 440/4 | €3,512 | €1,776 | -€1,736 | -49.4% |
| Taxes, remuneration and social security | 45 | €33,019 | €28,217 | -€4,801 | -14.5% |
| Taxes | 450/3 | €33,019 | €25,717 | -€7,301 | -22.1% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €7,798 | €6,916 | -€882 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €843 | €1,264 | +€421 | +49.9% |
| Other operating charges | 640/8 | €756 | €356 | -€400 | -52.9% |
| Gross operating margin | 9900 | €102,698 | €16,328 | -€86,369 | -84.1% |
| Operating profit (loss) | 9901 | €101,099 | €14,708 | -€86,391 | -85.5% |
| Financial income | 75/76B | €6 | €841 | +€836 | +14209.5% |
| Recurring financial income | 75 | €6 | €841 | +€836 | +14209.5% |
| Financial charges | 65/66B | €3,555 | €1,882 | -€1,672 | -47.1% |
| Recurring financial charges | 65 | €3,555 | €1,882 | -€1,672 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €97,550 | €13,667 | -€83,883 | -86.0% |
| Income taxes | 67/77 | €21,133 | €3,329 | -€17,804 | -84.2% |
| Profit (loss) for the period | 9904 | €76,417 | €10,338 | -€66,078 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €76,417 | €10,338 | -€66,078 | -86.5% |
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.