COMM-TEC: 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-TEC
Largest movements
- Cash -€251,859
down €251,859 (-59.6%), from €422,524 to €170,665
mainly Other debts (-€486,040) and Contributions, distributions and other (-€92,674)
- Receivables within one year +€30,511
up €30,511 (+535.8%), from €5,695 to €36,206
of which Trade receivables: +€32,282
- Tangible fixed assets -€15,636
down €15,636 (-3.6%), from €435,966 to €420,330
of which Furniture and vehicles: -€14,614
- Other debts -€486,040
down €486,040 (-80.8%), from €601,806 to €115,766
- Debts after one year +€240,015
up €240,015 (+121.1%), from €198,204 to €438,219
- Turnover +€219,970
new in 2025: €219,970
- Purchases and services +€75,909
new in 2025: €75,909
- Gross operating margin +€31,633
up €31,633 (+26.8%), from €117,837 to €149,469
- Financial income -€10,758
down €10,758 (-89.0%), from €12,092 to €1,334
- Depreciation +€9,557
up €9,557 (+135.3%), from €7,061 to €16,618
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 | €867,915 | €630,803 | -€237,112 | -27.3% |
| Fixed assets | 21/28 | €435,966 | €420,330 | -€15,636 | -3.6% |
| Tangible fixed assets | 22/27 | €435,966 | €420,330 | -€15,636 | -3.6% |
| Land and buildings | 22 | €390,000 | €390,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,625 | €1,012 | -€612 | -37.7% |
| Furniture and vehicles | 24 | €41,687 | €27,073 | -€14,614 | -35.1% |
| Other tangible fixed assets | 26 | €2,654 | €2,244 | -€410 | -15.4% |
| Current assets | 29/58 | €431,948 | €210,473 | -€221,475 | -51.3% |
| Amounts receivable within one year | 40/41 | €5,695 | €36,206 | +€30,511 | +535.8% |
| Trade receivables | 40 | €3,819 | €36,101 | +€32,282 | +845.3% |
| Other amounts receivable | 41 | €1,876 | €105 | -€1,771 | -94.4% |
| Cash at bank and in hand | 54/58 | €422,524 | €170,665 | -€251,859 | -59.6% |
| Deferred charges and accrued income | 490/1 | €3,730 | €3,602 | -€127 | -3.4% |
| Total equity and liabilities | 10/49 | €867,915 | €630,803 | -€237,112 | -27.3% |
| Equity | 10/15 | €30,000 | €30,000 | = | 0.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €837,915 | €600,803 | -€237,112 | -28.3% |
| Amounts payable after more than one year | 17 | €198,204 | €438,219 | +€240,015 | +121.1% |
| Financial debts | 170/4 | €198,204 | €438,219 | +€240,015 | +121.1% |
| Amounts payable within one year | 42/48 | €639,711 | €162,585 | -€477,127 | -74.6% |
| Current portion of amounts payable after more than one year | 42 | €30,714 | €30,985 | +€271 | +0.9% |
| Financial debts | 43 | €99 | €257 | +€158 | +159.9% |
| Credit institutions | 430/8 | €99 | €257 | +€158 | +159.9% |
| Trade debts | 44 | €717 | €865 | +€148 | +20.7% |
| Suppliers | 440/4 | €717 | €865 | +€148 | +20.7% |
| Taxes, remuneration and social security | 45 | €6,376 | €14,711 | +€8,335 | +130.7% |
| Taxes | 450/3 | €6,376 | €14,711 | +€8,335 | +130.7% |
| Other amounts payable | 47/48 | €601,806 | €115,766 | -€486,040 | -80.8% |
| Turnover | 70 | - | €219,970 | +€219,970 | |
| Non-recurring operating income | 76A | €0 | €0 | -€0 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €75,909 | +€75,909 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,061 | €16,618 | +€9,557 | +135.3% |
| Other operating charges | 640/8 | €2,118 | €2,892 | +€774 | +36.5% |
| Gross operating margin | 9900 | €117,837 | €149,469 | +€31,633 | +26.8% |
| Operating profit (loss) | 9901 | €108,658 | €129,960 | +€21,302 | +19.6% |
| Financial income | 75/76B | €12,092 | €1,334 | -€10,758 | -89.0% |
| Recurring financial income | 75 | €12,092 | €1,334 | -€10,758 | -89.0% |
| Financial charges | 65/66B | €8,534 | €3,981 | -€4,553 | -53.3% |
| Recurring financial charges | 65 | €8,534 | €3,981 | -€4,553 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €112,216 | €127,313 | +€15,097 | +13.5% |
| Income taxes | 67/77 | €31,857 | €34,639 | +€2,782 | +8.7% |
| Profit (loss) for the period | 9904 | €80,359 | €92,674 | +€12,315 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,359 | €92,674 | +€12,315 | +15.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.