Comm-inter: 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-inter
Largest movements
- Receivables within one year +€13,041
up €13,041 (+83.4%), from €15,640 to €28,681
- Cash -€12,416
down €12,416 (-22.5%), from €55,161 to €42,746
mainly Receivables within one year (-€13,041) and Current investments (-€6,000)
- Current investments +€6,000
up €6,000 (+600.0%), from €1,000 to €7,000
- Reserves +€7,965
up €7,965 (+20.8%), from €38,375 to €46,341
- Other debts -€2,939
down €2,939 (-14.8%), from €19,805 to €16,866
- Tax, wage and social debts +€2,034
up €2,034 (+18.4%), from €11,028 to €13,063
- Trade debts -€854
down €854 (-33.7%), from €2,534 to €1,680
- Gross operating margin -€9,523
down €9,523 (-41.4%), from €22,991 to €13,469
- Taxes -€1,864
down €1,864 (-26.7%), from €6,992 to €5,127
- Other operating charges -€578
down €578 (-66.1%), from €875 to €297
- Financial income +€380
up €380 (+299.7%), from €127 to €507
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 | €75,742 | €81,948 | +€6,206 | +8.2% |
| Fixed assets | 21/28 | €3,328 | €2,875 | -€453 | -13.6% |
| Tangible fixed assets | 22/27 | €3,328 | €2,875 | -€453 | -13.6% |
| Plant, machinery and equipment | 23 | €3,328 | €2,875 | -€453 | -13.6% |
| Current assets | 29/58 | €72,414 | €79,073 | +€6,659 | +9.2% |
| Amounts receivable within one year | 40/41 | €15,640 | €28,681 | +€13,041 | +83.4% |
| Trade receivables | 40 | €15,640 | €28,681 | +€13,041 | +83.4% |
| Current investments | 50/53 | €1,000 | €7,000 | +€6,000 | +600.0% |
| Cash at bank and in hand | 54/58 | €55,161 | €42,746 | -€12,416 | -22.5% |
| Deferred charges and accrued income | 490/1 | €613 | €646 | +€34 | +5.5% |
| Total equity and liabilities | 10/49 | €75,742 | €81,948 | +€6,206 | +8.2% |
| Equity | 10/15 | €42,375 | €50,341 | +€7,965 | +18.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €38,375 | €46,341 | +€7,965 | +20.8% |
| Distributable reserves | 133 | €38,375 | €46,341 | +€7,965 | +20.8% |
| Amounts payable | 17/49 | €33,367 | €31,608 | -€1,759 | -5.3% |
| Amounts payable within one year | 42/48 | €33,367 | €31,608 | -€1,759 | -5.3% |
| Trade debts | 44 | €2,534 | €1,680 | -€854 | -33.7% |
| Suppliers | 440/4 | €2,534 | €1,680 | -€854 | -33.7% |
| Taxes, remuneration and social security | 45 | €11,028 | €13,063 | +€2,034 | +18.4% |
| Taxes | 450/3 | €11,028 | €13,063 | +€2,034 | +18.4% |
| Other amounts payable | 47/48 | €19,805 | €16,866 | -€2,939 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €453 | €453 | = | 0.0% |
| Other operating charges | 640/8 | €875 | €297 | -€578 | -66.1% |
| Gross operating margin | 9900 | €22,991 | €13,469 | -€9,523 | -41.4% |
| Operating profit (loss) | 9901 | €21,663 | €12,719 | -€8,944 | -41.3% |
| Financial income | 75/76B | €127 | €507 | +€380 | +299.7% |
| Recurring financial income | 75 | €127 | €507 | +€380 | +299.7% |
| Financial charges | 65/66B | €69 | €133 | +€64 | +92.9% |
| Recurring financial charges | 65 | €69 | €133 | +€64 | +92.9% |
| Profit (loss) for the period before taxes | 9903 | €21,721 | €13,093 | -€8,628 | -39.7% |
| Income taxes | 67/77 | €6,992 | €5,127 | -€1,864 | -26.7% |
| Profit (loss) for the period | 9904 | €14,729 | €7,965 | -€6,764 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,729 | €7,965 | -€6,764 | -45.9% |
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 29 September 2026 via checked.be.