COMM TO THE POINT: what changed
COMM TO THE POINT
Largest movements
- Tangible fixed assets -€9,064
down €9,064 (-45.1%), from €20,080 to €11,015
of which Plant, machinery and equipment: -€10,146
- Receivables within one year -€4,503
down €4,503 (-22.5%), from €20,020 to €15,517
of which Trade receivables: -€7,654
- Profit (loss) carried forward -€12,262
down €12,262 (-160%), from -€7,641 to -€19,902
- Trade debts -€1,712
down €1,712 (-48.9%), from €3,503 to €1,791
- Short-term financial debts +€1,051
up €1,051 (+83.0%), from €1,267 to €2,318
- Tax, wage and social debts -€461
down €461 (-20.7%), from €2,230 to €1,769
- Gross operating margin -€10,900
down €10,900 (-93.5%), from €11,659 to €759
- Other operating charges -€685
down €685 (-45.1%), from €1,519 to €833
- Depreciation +€332
up €332 (+3.1%), from €10,798 to €11,130
- Financial charges -€133
down €133 (-10.2%), from €1,305 to €1,172
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,461 | €27,077 | -€13,384 | -33.1% |
| Fixed assets | 21/28 | €20,080 | €11,015 | -€9,064 | -45.1% |
| Tangible fixed assets | 22/27 | €20,080 | €11,015 | -€9,064 | -45.1% |
| Plant, machinery and equipment | 23 | €19,304 | €9,159 | -€10,146 | -52.6% |
| Furniture and vehicles | 24 | €775 | €1,857 | +€1,081 | +139% |
| Current assets | 29/58 | €20,381 | €16,062 | -€4,319 | -21.2% |
| Amounts receivable within one year | 40/41 | €20,020 | €15,517 | -€4,503 | -22.5% |
| Trade receivables | 40 | €12,004 | €4,350 | -€7,654 | -63.8% |
| Other amounts receivable | 41 | €8,015 | €11,167 | +€3,151 | +39.3% |
| Deferred charges and accrued income | 490/1 | €361 | €545 | +€184 | +50.9% |
| Total equity and liabilities | 10/49 | €40,461 | €27,077 | -€13,384 | -33.1% |
| Equity | 10/15 | €4,759 | -€7,502 | -€12,262 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,641 | -€19,902 | -€12,262 | -160% |
| Amounts payable | 17/49 | €35,701 | €34,579 | -€1,122 | -3.1% |
| Amounts payable within one year | 42/48 | €35,701 | €34,579 | -€1,122 | -3.1% |
| Financial debts | 43 | €1,267 | €2,318 | +€1,051 | +83.0% |
| Credit institutions | 430/8 | €1,267 | €2,318 | +€1,051 | +83.0% |
| Trade debts | 44 | €3,503 | €1,791 | -€1,712 | -48.9% |
| Suppliers | 440/4 | €3,503 | €1,791 | -€1,712 | -48.9% |
| Taxes, remuneration and social security | 45 | €2,230 | €1,769 | -€461 | -20.7% |
| Taxes | 450/3 | €2,230 | €1,769 | -€461 | -20.7% |
| Other amounts payable | 47/48 | €28,702 | €28,702 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,798 | €11,130 | +€332 | +3.1% |
| Other operating charges | 640/8 | €1,519 | €833 | -€685 | -45.1% |
| Gross operating margin | 9900 | €11,659 | €759 | -€10,900 | -93.5% |
| Operating profit (loss) | 9901 | -€657 | -€11,204 | -€10,546 | -1,604% |
| Financial income | 75/76B | €250 | €364 | +€114 | +45.4% |
| Recurring financial income | 75 | €250 | €364 | +€114 | +45.4% |
| Financial charges | 65/66B | €1,305 | €1,172 | -€133 | -10.2% |
| Recurring financial charges | 65 | €1,305 | €1,172 | -€133 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,712 | -€12,012 | -€10,300 | -602% |
| Income taxes | 67/77 | €196 | €250 | +€54 | +27.7% |
| Profit (loss) for the period | 9904 | -€1,908 | -€12,262 | -€10,354 | -543% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,908 | -€12,262 | -€10,354 | -543% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.