COMM,ON: 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,ON
Largest movements
- Cash -€41,803
down €41,803 (-58.8%), from €71,084 to €29,281
mainly Net result for the year (-€27,274) and Other debts (-€15,000)
- Profit (loss) carried forward -€27,274
down €27,274 (-27.5%), from €99,031 to €71,757
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Gross operating margin -€92,712
down €92,712, from €69,737 to -€22,975
- Taxes -€15,649
down €15,649 (-98.8%), from €15,843 to €194
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 | €311,936 | €268,108 | -€43,828 | -14.1% |
| Fixed assets | 21/28 | €9,901 | €8,338 | -€1,563 | -15.8% |
| Tangible fixed assets | 22/27 | €9,901 | €8,338 | -€1,563 | -15.8% |
| Furniture and vehicles | 24 | €6,251 | €4,688 | -€1,563 | -25.0% |
| Other tangible fixed assets | 26 | €3,650 | €3,650 | = | 0.0% |
| Current assets | 29/58 | €302,035 | €259,770 | -€42,265 | -14.0% |
| Amounts receivable after more than one year | 29 | €170,000 | €170,000 | = | 0.0% |
| Other amounts receivable | 291 | €170,000 | €170,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €59,479 | €58,737 | -€742 | -1.2% |
| Trade receivables | 40 | €1,694 | €1,694 | = | 0.0% |
| Other amounts receivable | 41 | €57,785 | €57,043 | -€742 | -1.3% |
| Cash at bank and in hand | 54/58 | €71,084 | €29,281 | -€41,803 | -58.8% |
| Deferred charges and accrued income | 490/1 | €1,472 | €1,752 | +€280 | +19.0% |
| Total equity and liabilities | 10/49 | €311,936 | €268,108 | -€43,828 | -14.1% |
| Equity | 10/15 | €262,588 | €235,313 | -€27,275 | -10.4% |
| Contributions | 10/11 | €6,198 | €6,197 | -€1 | 0.0% |
| Reserves | 13 | €157,359 | €157,359 | = | 0.0% |
| Distributable reserves | 133 | €157,359 | €157,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,031 | €71,757 | -€27,274 | -27.5% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €34,348 | €17,795 | -€16,553 | -48.2% |
| Amounts payable within one year | 42/48 | €34,348 | €17,795 | -€16,553 | -48.2% |
| Trade debts | 44 | €3,195 | €1,759 | -€1,436 | -44.9% |
| Suppliers | 440/4 | €3,195 | €1,759 | -€1,436 | -44.9% |
| Taxes, remuneration and social security | 45 | €16,153 | €16,036 | -€117 | -0.7% |
| Taxes | 450/3 | €16,153 | €16,036 | -€117 | -0.7% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,324 | €3,494 | +€170 | +5.1% |
| Other operating charges | 640/8 | €646 | €74 | -€572 | -88.5% |
| Gross operating margin | 9900 | €69,737 | -€22,975 | -€92,712 | |
| Operating profit (loss) | 9901 | €65,767 | -€26,543 | -€92,310 | |
| Financial income | 75/76B | €4 | €1 | -€3 | -75.0% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -75.0% |
| Financial charges | 65/66B | €522 | €538 | +€16 | +3.1% |
| Recurring financial charges | 65 | €522 | €538 | +€16 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €65,249 | -€27,080 | -€92,329 | |
| Income taxes | 67/77 | €15,843 | €194 | -€15,649 | -98.8% |
| Profit (loss) for the period | 9904 | €49,406 | -€27,274 | -€76,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,406 | -€27,274 | -€76,680 |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.