COMM'PLETE: 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'PLETE
Largest movements
- Receivables within one year -€62,744
down €62,744 (-31.0%), from €202,272 to €139,528
of which Trade receivables: -€77,503
- Cash -€45,884
down €45,884 (-83.0%), from €55,275 to €9,390
mainly Accrued charges and deferred income (-€154,259)
- Deferred charges and accrued income -€6,528
down €6,528 (-30.1%), from €21,710 to €15,182
- Accrued charges and deferred income -€154,259
down €154,259 (-100.0%), from €154,259 to €0
- Profit (loss) carried forward +€25,982
up €25,982 (+525.9%), from €4,940 to €30,922
- Trade debts +€12,098
up €12,098 (+459.5%), from €2,633 to €14,731
- Gross operating margin +€42,579
up €42,579, from -€13,364 to €29,215
- Taxes +€9,438
up €9,438, from -€29 to €9,409
- Other operating charges +€1,931
up €1,931 (+498.5%), from €387 to €2,318
- Depreciation -€314
down €314 (-83.0%), from €378 to €64
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 | €286,173 | €170,953 | -€115,221 | -40.3% |
| Fixed assets | 21/28 | €6,916 | €6,852 | -€64 | -0.9% |
| Tangible fixed assets | 22/27 | €64 | €0 | -€64 | -100.0% |
| Furniture and vehicles | 24 | €64 | €0 | -€64 | -100.0% |
| Financial fixed assets | 28 | €6,852 | €6,852 | = | 0.0% |
| Current assets | 29/58 | €279,257 | €164,101 | -€115,156 | -41.2% |
| Amounts receivable within one year | 40/41 | €202,272 | €139,528 | -€62,744 | -31.0% |
| Trade receivables | 40 | €77,503 | €0 | -€77,503 | -100.0% |
| Other amounts receivable | 41 | €124,770 | €139,528 | +€14,759 | +11.8% |
| Cash at bank and in hand | 54/58 | €55,275 | €9,390 | -€45,884 | -83.0% |
| Deferred charges and accrued income | 490/1 | €21,710 | €15,182 | -€6,528 | -30.1% |
| Total equity and liabilities | 10/49 | €286,173 | €170,953 | -€115,221 | -40.3% |
| Equity | 10/15 | €120,830 | €146,812 | +€25,982 | +21.5% |
| Contributions | 10/11 | €105,355 | €105,355 | = | 0.0% |
| Capital | 10 | €105,355 | €105,355 | = | 0.0% |
| Issued capital | 100 | €105,355 | €105,355 | = | 0.0% |
| Reserves | 13 | €10,535 | €10,535 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,535 | €10,535 | = | 0.0% |
| Legal reserve | 130 | €10,535 | €10,535 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,940 | €30,922 | +€25,982 | +525.9% |
| Amounts payable | 17/49 | €165,343 | €24,140 | -€141,202 | -85.4% |
| Amounts payable within one year | 42/48 | €11,084 | €24,140 | +€13,057 | +117.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,633 | €14,731 | +€12,098 | +459.5% |
| Suppliers | 440/4 | €2,633 | €14,731 | +€12,098 | +459.5% |
| Taxes, remuneration and social security | 45 | €8,451 | €9,409 | +€958 | +11.3% |
| Taxes | 450/3 | €8,451 | €9,409 | +€958 | +11.3% |
| Accrued charges and deferred income | 492/3 | €154,259 | €0 | -€154,259 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €378 | €64 | -€314 | -83.0% |
| Other operating charges | 640/8 | €387 | €2,318 | +€1,931 | +498.5% |
| Gross operating margin | 9900 | -€13,364 | €29,215 | +€42,579 | |
| Operating profit (loss) | 9901 | -€14,130 | €26,832 | +€40,962 | |
| Financial income | 75/76B | €9,467 | €9,212 | -€255 | -2.7% |
| Recurring financial income | 75 | €9,467 | €9,212 | -€255 | -2.7% |
| Financial charges | 65/66B | €608 | €654 | +€45 | +7.5% |
| Recurring financial charges | 65 | €608 | €654 | +€45 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,272 | €35,390 | +€40,662 | |
| Income taxes | 67/77 | -€29 | €9,409 | +€9,438 | |
| Profit (loss) for the period | 9904 | -€5,242 | €25,982 | +€31,224 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,242 | €25,982 | +€31,224 |
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 8 October 2026 via checked.be.