COMM - SERVICE: 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 - SERVICE
Largest movements
- Tangible fixed assets -€6,967
down €6,967 (-69.0%), from €10,098 to €3,131
- Receivables within one year +€3,248
up €3,248 (+178.6%), from €1,819 to €5,067
of which Trade receivables: +€1,749
- Deferred charges and accrued income +€1,190
new in 2025: €1,190
- Cash +€738
up €738 (+6.5%), from €11,282 to €12,020
mainly Trade debts (+€15,371) and Other debts (+€12,247)
- Profit (loss) carried forward -€21,086
down €21,086 (-24.5%), from -€86,158 to -€107,244
- Trade debts +€15,371
up €15,371 (+1027.9%), from €1,495 to €16,866
- Other debts +€12,247
up €12,247 (+15.5%), from €78,881 to €91,128
- Current portion of long-term debt -€3,557
down €3,557 (-57.9%), from €6,146 to €2,589
- Debts after one year -€2,589
no longer reported in 2025 (was €2,589)
- Gross operating margin +€2,938
up €2,938 (+18.5%), from -€15,845 to -€12,906
- Financial income -€1,816
down €1,816 (-96.4%), from €1,883 to €67
- Other operating charges +€593
up €593 (+696.3%), from €85 to €678
- Depreciation -€492
down €492 (-6.6%), from €7,460 to €6,967
- Financial charges -€255
down €255 (-35.7%), from €716 to €461
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 | €28,198 | €26,406 | -€1,792 | -6.4% |
| Fixed assets | 21/28 | €10,098 | €3,131 | -€6,967 | -69.0% |
| Tangible fixed assets | 22/27 | €10,098 | €3,131 | -€6,967 | -69.0% |
| Furniture and vehicles | 24 | €10,098 | €3,131 | -€6,967 | -69.0% |
| Current assets | 29/58 | €18,100 | €23,276 | +€5,175 | +28.6% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,819 | €5,067 | +€3,248 | +178.6% |
| Trade receivables | 40 | €1,819 | €3,567 | +€1,749 | +96.1% |
| Other amounts receivable | 41 | - | €1,499 | +€1,499 | |
| Cash at bank and in hand | 54/58 | €11,282 | €12,020 | +€738 | +6.5% |
| Deferred charges and accrued income | 490/1 | - | €1,190 | +€1,190 | |
| Total equity and liabilities | 10/49 | €28,198 | €26,406 | -€1,792 | -6.4% |
| Equity | 10/15 | -€63,091 | -€84,177 | -€21,086 | -33.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,475 | €4,475 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,675 | €1,675 | = | 0.0% |
| Distributable reserves | 133 | €941 | €941 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,158 | -€107,244 | -€21,086 | -24.5% |
| Amounts payable | 17/49 | €91,289 | €110,583 | +€19,294 | +21.1% |
| Amounts payable after more than one year | 17 | €2,589 | - | -€2,589 | |
| Financial debts | 170/4 | €2,589 | - | -€2,589 | |
| Amounts payable within one year | 42/48 | €88,700 | €110,583 | +€21,883 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €6,146 | €2,589 | -€3,557 | -57.9% |
| Trade debts | 44 | €1,495 | €16,866 | +€15,371 | +1027.9% |
| Suppliers | 440/4 | €1,495 | €16,866 | +€15,371 | +1027.9% |
| Taxes, remuneration and social security | 45 | €2,177 | - | -€2,177 | |
| Taxes | 450/3 | €2,177 | - | -€2,177 | |
| Other amounts payable | 47/48 | €78,881 | €91,128 | +€12,247 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,460 | €6,967 | -€492 | -6.6% |
| Other operating charges | 640/8 | €85 | €678 | +€593 | +696.3% |
| Gross operating margin | 9900 | -€15,845 | -€12,906 | +€2,938 | +18.5% |
| Operating profit (loss) | 9901 | -€23,389 | -€20,552 | +€2,838 | +12.1% |
| Financial income | 75/76B | €1,883 | €67 | -€1,816 | -96.4% |
| Recurring financial income | 75 | €1,883 | €67 | -€1,816 | -96.4% |
| Financial charges | 65/66B | €716 | €461 | -€255 | -35.7% |
| Recurring financial charges | 65 | €716 | €461 | -€255 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,222 | -€20,945 | +€1,277 | +5.7% |
| Income taxes | 67/77 | €166 | €141 | -€25 | -15.3% |
| Profit (loss) for the period | 9904 | -€22,388 | -€21,086 | +€1,303 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,388 | -€21,086 | +€1,303 | +5.8% |
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.