Comm-IT Consulting: 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.
What changed
Comm-IT Consulting
NACE 46.180, Agents specialised in the wholesale of other particular products
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
-€18,461
2025 · -€47,250+€28,788
Equity
€3.0m
2025 · €3.0m-€18,461
Cash
€338,041
2025 · €595,022-€256,981
Balance sheet total
€4.3m
2025 · €4.5m-€163,238
Largest movements
Assets
- Cash -€256,981
down €256,981 (-43.2%), from €595,022 to €338,041
mainly Investment in fixed assets (net) (-€258,591) and Provisions (-€66,082)
Equity and liabilities
- Provisions -€66,082
down €66,082 (-9.5%), from €694,523 to €628,441
of which Provisions for liabilities and charges: -€49,192
- Trade debts -€58,987
down €58,987 (-61.5%), from €95,844 to €36,857
Income statement
- Staff costs +€90,117
up €90,117 (+110%), from €82,072 to €172,188
- Provisions -€69,897
down €69,897, from €64,464 to -€5,433
- Gross operating margin +€62,187
up €62,187 (+13.6%), from €456,223 to €518,410
- Other operating charges +€49,495
up €49,495 (+67.5%), from €73,276 to €122,771
- Financial charges -€34,939
down €34,939 (-41.1%), from €85,062 to €50,124
From the 2025 result to the 2026 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.
Result 2025
-€47,250
Gross operating margin
+€62,187
Staff costs
-€90,117
Depreciation
-€2,897
Write-downs
+€1,203
Provisions
+€69,897
Other operating charges
-€49,495
Financial income
+€4,598
Financial charges
+€34,939
Taxes
-€1,526
Result 2026
-€18,461
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€50,487
Investment
-€258,591
Financing
-€48,877
Cash 2025
€595,022
From operations (derived)
+€50,487
Net result for the year
-€18,461
Depreciation
+€217,115
Stocks and contracts
-€15,503
Receivables within one year
-€23,708
Deferred charges and accrued income
-€13,056
Provisions
-€66,082
Trade debts
-€58,987
Tax, wage and social debts
+€3,426
Other debts
+€36,848
Accrued charges and deferred income
-€11,105
Investment (derived)
-€258,591
Investment in fixed assets (net)
-€258,591
Financing
-€48,877
Debts after one year
-€11,677
Short-term financial debts
-€37,200
Cash 2026
€338,041
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,499,355 | €4,336,117 | -€163,238 | -3.6% |
| Fixed assets | 21/28 | €3,856,522 | €3,897,997 | +€41,475 | +1.1% |
| Tangible fixed assets | 22/27 | €3,846,922 | €3,888,397 | +€41,475 | +1.1% |
| Land and buildings | 22 | €3,828,965 | €3,654,487 | -€174,478 | -4.6% |
| Plant, machinery and equipment | 23 | - | €32,073 | +€32,073 | |
| Furniture and vehicles | 24 | €17,957 | €17,342 | -€615 | -3.4% |
| Other tangible fixed assets | 26 | - | €184,495 | +€184,495 | |
| Financial fixed assets | 28 | €9,600 | €9,600 | = | 0.0% |
| Current assets | 29/58 | €642,833 | €438,120 | -€204,713 | -31.8% |
| Stocks and contracts in progress | 3 | €27,208 | €42,711 | +€15,503 | +57.0% |
| Stocks | 30/36 | €27,208 | €42,711 | +€15,503 | +57.0% |
| Amounts receivable within one year | 40/41 | €14,609 | €38,317 | +€23,708 | +162% |
| Trade receivables | 40 | €14,356 | €14,628 | +€272 | +1.9% |
| Other amounts receivable | 41 | €253 | €23,689 | +€23,436 | +9,278% |
| Cash at bank and in hand | 54/58 | €595,022 | €338,041 | -€256,981 | -43.2% |
| Deferred charges and accrued income | 490/1 | €5,993 | €19,050 | +€13,056 | +218% |
| Total equity and liabilities | 10/49 | €4,499,355 | €4,336,117 | -€163,238 | -3.6% |
| Equity | 10/15 | €3,034,375 | €3,015,914 | -€18,461 | -0.6% |
| Contributions | 10/11 | €520,000 | €520,000 | = | 0.0% |
| Revaluation surpluses | 12 | €9,846 | €9,846 | = | 0.0% |
| Reserves | 13 | €2,504,529 | €2,486,068 | -€18,461 | -0.7% |
| Tax-exempt reserves | 132 | €358,156 | €325,356 | -€32,801 | -9.2% |
| Distributable reserves | 133 | €2,146,373 | €2,160,712 | +€14,340 | +0.7% |
| Provisions and deferred taxes | 16 | €694,523 | €628,441 | -€66,082 | -9.5% |
| Provisions for liabilities and charges | 160/5 | €510,107 | €460,914 | -€49,192 | -9.6% |
| Pensions and similar obligations | 160 | €477,170 | €460,914 | -€16,256 | -3.4% |
| Environmental obligations | 163 | €32,936 | - | -€32,936 | |
| Deferred taxes | 168 | €184,416 | €167,526 | -€16,890 | -9.2% |
| Amounts payable | 17/49 | €770,457 | €691,762 | -€78,695 | -10.2% |
| Amounts payable after more than one year | 17 | €277,315 | €265,637 | -€11,677 | -4.2% |
| Financial debts | 170/4 | €277,315 | €265,637 | -€11,677 | -4.2% |
| Amounts payable within one year | 42/48 | €440,583 | €384,671 | -€55,912 | -12.7% |
| Financial debts | 43 | €263,500 | €226,300 | -€37,200 | -14.1% |
| Credit institutions | 430/8 | €263,500 | €226,300 | -€37,200 | -14.1% |
| Trade debts | 44 | €95,844 | €36,857 | -€58,987 | -61.5% |
| Suppliers | 440/4 | €95,844 | €36,857 | -€58,987 | -61.5% |
| Taxes, remuneration and social security | 45 | €25,694 | €29,120 | +€3,426 | +13.3% |
| Taxes | 450/3 | €8,481 | €1,408 | -€7,073 | -83.4% |
| Remuneration and social security | 454/9 | €17,213 | €27,712 | +€10,500 | +61.0% |
| Other amounts payable | 47/48 | €55,545 | €92,394 | +€36,848 | +66.3% |
| Accrued charges and deferred income | 492/3 | €52,559 | €41,454 | -€11,105 | -21.1% |
| Remuneration, social security and pensions | 62 | €82,072 | €172,188 | +€90,117 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214,218 | €217,115 | +€2,897 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,203 | - | -€1,203 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €64,464 | -€5,433 | -€69,897 | |
| Other operating charges | 640/8 | €73,276 | €122,771 | +€49,495 | +67.5% |
| Gross operating margin | 9900 | €456,223 | €518,410 | +€62,187 | +13.6% |
| Operating profit (loss) | 9901 | €20,991 | €11,768 | -€9,222 | -43.9% |
| Financial income | 75/76B | €207 | €4,805 | +€4,598 | +2,218% |
| Recurring financial income | 75 | €207 | €4,805 | +€4,598 | +2,218% |
| Financial charges | 65/66B | €85,062 | €50,124 | -€34,939 | -41.1% |
| Recurring financial charges | 65 | €85,062 | €50,124 | -€34,939 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | -€63,864 | -€33,550 | +€30,315 | +47.5% |
| Transfer from deferred taxes | 780 | €16,890 | €16,890 | = | 0.0% |
| Income taxes | 67/77 | €275 | €1,801 | +€1,526 | +555% |
| Profit (loss) for the period | 9904 | -€47,250 | -€18,461 | +€28,788 | +60.9% |
| Transfer from tax-exempt reserves | 789 | €32,801 | €32,801 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,449 | €14,340 | +€28,788 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.