Comm'une envie: what changed
Two financial 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'une envie
Largest movements
- Cash -€7,301
down €7,301 (-12.1%), from €60,110 to €52,809
mainly Other debts (-€17,447) and Investment in fixed assets (net) (-€9,994)
- Tangible fixed assets +€3,897
up €3,897 (+9.8%), from €39,581 to €43,479
of which Plant, machinery and equipment: +€4,604
- Receivables within one year +€1,472
up €1,472 (+221%), from €667 to €2,138
of which Trade receivables: +€1,079
- Other debts -€17,447
down €17,447 (-54.8%), from €31,813 to €14,365
- Profit (loss) carried forward +€13,120
up €13,120 (+77.2%), from -€16,989 to -€3,869
- Trade debts +€11,100
up €11,100 (+301%), from €3,685 to €14,785
- Debts after one year -€6,223
down €6,223 (-51.3%), from €12,120 to €5,897
- Gross operating margin -€8,100
down €8,100 (-21.3%), from €38,068 to €29,968
- Other operating charges -€3,324
down €3,324 (-49.4%), from €6,725 to €3,401
- Taxes -€907
down €907 (-16.6%), from €5,455 to €4,548
- Write-downs +€833
up €833 (+87.0%), from €957 to €1,790
- Financial charges -€427
down €427 (-31.4%), from €1,360 to €933
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.
Derived cash bridge
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 | €144,968 | €144,374 | -€594 | -0.4% |
| Fixed assets | 21/28 | €39,696 | €43,479 | +€3,782 | +9.5% |
| Tangible fixed assets | 22/27 | €39,581 | €43,479 | +€3,897 | +9.8% |
| Plant, machinery and equipment | 23 | €36,754 | €41,358 | +€4,604 | +12.5% |
| Furniture and vehicles | 24 | €2,828 | €2,121 | -€707 | -25.0% |
| Financial fixed assets | 28 | €115 | - | -€115 | |
| Current assets | 29/58 | €105,272 | €100,895 | -€4,376 | -4.2% |
| Stocks and contracts in progress | 3 | €44,494 | €45,291 | +€797 | +1.8% |
| Stocks | 30/36 | €44,494 | €45,291 | +€797 | +1.8% |
| Amounts receivable within one year | 40/41 | €667 | €2,138 | +€1,472 | +221% |
| Trade receivables | 40 | €95 | €1,174 | +€1,079 | +1,136% |
| Other amounts receivable | 41 | €572 | €964 | +€393 | +68.7% |
| Cash at bank and in hand | 54/58 | €60,110 | €52,809 | -€7,301 | -12.1% |
| Deferred charges and accrued income | 490/1 | - | €656 | +€656 | |
| Total equity and liabilities | 10/49 | €144,968 | €144,374 | -€594 | -0.4% |
| Equity | 10/15 | €84,609 | €97,728 | +€13,120 | +15.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €39,598 | €39,598 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,735 | €1,735 | = | 0.0% |
| Legal reserve | 130 | €1,735 | €1,735 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,381 | €9,381 | = | 0.0% |
| Distributable reserves | 133 | €28,481 | €28,481 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,989 | -€3,869 | +€13,120 | +77.2% |
| Amounts payable | 17/49 | €60,359 | €46,646 | -€13,714 | -22.7% |
| Amounts payable after more than one year | 17 | €12,120 | €5,897 | -€6,223 | -51.3% |
| Financial debts | 170/4 | €12,120 | €5,897 | -€6,223 | -51.3% |
| Amounts payable within one year | 42/48 | €48,239 | €40,748 | -€7,491 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €6,010 | €6,223 | +€213 | +3.5% |
| Trade debts | 44 | €3,685 | €14,785 | +€11,100 | +301% |
| Suppliers | 440/4 | €3,685 | €14,785 | +€11,100 | +301% |
| Advances received on contracts in progress | 46 | €150 | - | -€150 | |
| Taxes, remuneration and social security | 45 | €6,581 | €5,375 | -€1,207 | -18.3% |
| Taxes | 450/3 | €6,581 | €5,375 | -€1,207 | -18.3% |
| Other amounts payable | 47/48 | €31,813 | €14,365 | -€17,447 | -54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,894 | €6,211 | +€317 | +5.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €957 | €1,790 | +€833 | +87.0% |
| Other operating charges | 640/8 | €6,725 | €3,401 | -€3,324 | -49.4% |
| Non-recurring operating charges | 66A | - | €210 | +€210 | |
| Gross operating margin | 9900 | €38,068 | €29,968 | -€8,100 | -21.3% |
| Operating profit (loss) | 9901 | €24,492 | €18,356 | -€6,136 | -25.1% |
| Financial income | 75/76B | €160 | €245 | +€85 | +53.4% |
| Recurring financial income | 75 | €160 | €245 | +€85 | +53.4% |
| Financial charges | 65/66B | €1,360 | €933 | -€427 | -31.4% |
| Recurring financial charges | 65 | €1,360 | €933 | -€427 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €23,292 | €17,668 | -€5,624 | -24.1% |
| Income taxes | 67/77 | €5,455 | €4,548 | -€907 | -16.6% |
| Profit (loss) for the period | 9904 | €17,837 | €13,120 | -€4,717 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,837 | €13,120 | -€4,717 | -26.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.