comm.laude: 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.laude
Largest movements
- Receivables within one year -€45,194
down €45,194 (-82.3%), from €54,907 to €9,713
of which Other amounts receivable: -€25,475
- Cash +€4,742
up €4,742 (+231.8%), from €2,045 to €6,787
mainly Receivables within one year (+€45,194) and Net result for the year (+€14,867)
- Receivables after one year +€2,340
up €2,340 (+2.6%), from €90,000 to €92,340
- Tangible fixed assets -€1,515
down €1,515 (-59.1%), from €2,562 to €1,047
of which Furniture and vehicles: -€1,408
- Reserves -€35,133
down €35,133 (-29.2%), from €120,509 to €85,376
- Trade debts -€6,551
down €6,551 (-83.9%), from €7,807 to €1,256
- Tax, wage and social debts +€1,532
up €1,532 (+8.0%), from €19,223 to €20,755
- Financial income +€2,680
up €2,680 (+174.7%), from €1,534 to €4,215
- Gross operating margin -€2,577
down €2,577 (-11.2%), from €23,021 to €20,444
- Other operating charges -€1,907
down €1,907 (-74.1%), from €2,573 to €665
- Taxes +€1,494
up €1,494 (+27.8%), from €5,382 to €6,876
- Financial charges -€568
down €568 (-43.6%), from €1,304 to €736
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 | €150,040 | €109,887 | -€40,152 | -26.8% |
| Fixed assets | 21/28 | €2,562 | €1,047 | -€1,515 | -59.1% |
| Tangible fixed assets | 22/27 | €2,562 | €1,047 | -€1,515 | -59.1% |
| Plant, machinery and equipment | 23 | €107 | €0 | -€107 | -100.0% |
| Furniture and vehicles | 24 | €2,455 | €1,047 | -€1,408 | -57.4% |
| Current assets | 29/58 | €147,478 | €108,840 | -€38,637 | -26.2% |
| Amounts receivable after more than one year | 29 | €90,000 | €92,340 | +€2,340 | +2.6% |
| Other amounts receivable | 291 | €90,000 | €92,340 | +€2,340 | +2.6% |
| Amounts receivable within one year | 40/41 | €54,907 | €9,713 | -€45,194 | -82.3% |
| Trade receivables | 40 | €26,254 | €6,535 | -€19,719 | -75.1% |
| Other amounts receivable | 41 | €28,653 | €3,178 | -€25,475 | -88.9% |
| Cash at bank and in hand | 54/58 | €2,045 | €6,787 | +€4,742 | +231.8% |
| Deferred charges and accrued income | 490/1 | €526 | €0 | -€526 | -100.0% |
| Total equity and liabilities | 10/49 | €150,040 | €109,887 | -€40,152 | -26.8% |
| Equity | 10/15 | €123,009 | €87,876 | -€35,133 | -28.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €120,509 | €85,376 | -€35,133 | -29.2% |
| Distributable reserves | 133 | €120,509 | €85,376 | -€35,133 | -29.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,030 | €22,011 | -€5,019 | -18.6% |
| Amounts payable within one year | 42/48 | €27,030 | €22,011 | -€5,019 | -18.6% |
| Trade debts | 44 | €7,807 | €1,256 | -€6,551 | -83.9% |
| Suppliers | 440/4 | €7,807 | €1,256 | -€6,551 | -83.9% |
| Taxes, remuneration and social security | 45 | €19,223 | €20,755 | +€1,532 | +8.0% |
| Taxes | 450/3 | €19,223 | €20,755 | +€1,532 | +8.0% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,442 | €1,515 | +€73 | +5.1% |
| Other operating charges | 640/8 | €2,573 | €665 | -€1,907 | -74.1% |
| Gross operating margin | 9900 | €23,021 | €20,444 | -€2,577 | -11.2% |
| Operating profit (loss) | 9901 | €19,007 | €18,264 | -€743 | -3.9% |
| Financial income | 75/76B | €1,534 | €4,215 | +€2,680 | +174.7% |
| Recurring financial income | 75 | €1,534 | €4,215 | +€2,680 | +174.7% |
| Financial charges | 65/66B | €1,304 | €736 | -€568 | -43.6% |
| Recurring financial charges | 65 | €1,304 | €736 | -€568 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €19,238 | €21,743 | +€2,505 | +13.0% |
| Income taxes | 67/77 | €5,382 | €6,876 | +€1,494 | +27.8% |
| Profit (loss) for the period | 9904 | €13,856 | €14,867 | +€1,011 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,856 | €14,867 | +€1,011 | +7.3% |
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 12 October 2026 via checked.be.