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 +€45,207
up €45,207 (+12.5%), from €361,967 to €407,174
mainly Net result for the year (+€68,953) and Receivables within one year (+€16,225)
- Receivables within one year -€16,225
down €16,225 (-11.9%), from €136,789 to €120,564
of which Trade receivables: -€20,053
- Reserves +€68,953
up €68,953 (+19.1%), from €361,560 to €430,513
of which Distributable reserves: +€70,813
- Other debts -€25,708
down €25,708 (-21.0%), from €122,338 to €96,630
- Tax, wage and social debts -€20,849
down €20,849 (-66.1%), from €31,539 to €10,690
of which Taxes: -€20,849
- Gross operating margin -€45,871
down €45,871 (-31.1%), from €147,710 to €101,839
- Taxes -€12,690
down €12,690 (-32.7%), from €38,862 to €26,172
- Depreciation -€4,047
down €4,047 (-48.3%), from €8,385 to €4,338
- Other operating charges -€1,546
down €1,546 (-53.4%), from €2,897 to €1,351
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 | €516,913 | €543,953 | +€27,040 | +5.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €10,490 | €7,569 | -€2,921 | -27.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €10,490 | €7,569 | -€2,921 | -27.8% |
| Plant, machinery and equipment | 23 | €9,636 | €7,263 | -€2,374 | -24.6% |
| Furniture and vehicles | 24 | €854 | €306 | -€547 | -64.1% |
| Current assets | 29/58 | €506,423 | €536,384 | +€29,961 | +5.9% |
| Stocks and contracts in progress | 3 | €832 | €778 | -€54 | -6.5% |
| Stocks | 30/36 | €832 | €778 | -€54 | -6.5% |
| Amounts receivable within one year | 40/41 | €136,789 | €120,564 | -€16,225 | -11.9% |
| Trade receivables | 40 | €136,789 | €116,736 | -€20,053 | -14.7% |
| Other amounts receivable | 41 | €0 | €3,828 | +€3,828 | |
| Cash at bank and in hand | 54/58 | €361,967 | €407,174 | +€45,207 | +12.5% |
| Deferred charges and accrued income | 490/1 | €6,835 | €7,868 | +€1,033 | +15.1% |
| Total equity and liabilities | 10/49 | €516,913 | €543,953 | +€27,040 | +5.2% |
| Equity | 10/15 | €361,746 | €430,699 | +€68,953 | +19.1% |
| Contributions | 10/11 | €186 | €186 | = | 0.0% |
| Reserves | 13 | €361,560 | €430,513 | +€68,953 | +19.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €359,700 | €430,513 | +€70,813 | +19.7% |
| Amounts payable | 17/49 | €155,167 | €113,254 | -€41,913 | -27.0% |
| Amounts payable within one year | 42/48 | €155,167 | €113,254 | -€41,913 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,289 | €5,933 | +€4,644 | +360% |
| Suppliers | 440/4 | €1,289 | €5,933 | +€4,644 | +360% |
| Taxes, remuneration and social security | 45 | €31,539 | €10,690 | -€20,849 | -66.1% |
| Taxes | 450/3 | €31,539 | €10,690 | -€20,849 | -66.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €122,338 | €96,630 | -€25,708 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,385 | €4,338 | -€4,047 | -48.3% |
| Other operating charges | 640/8 | €2,897 | €1,351 | -€1,546 | -53.4% |
| Gross operating margin | 9900 | €147,710 | €101,839 | -€45,871 | -31.1% |
| Operating profit (loss) | 9901 | €136,428 | €96,150 | -€40,278 | -29.5% |
| Financial income | 75/76B | €13 | €1 | -€12 | -92.8% |
| Recurring financial income | 75 | €13 | €1 | -€12 | -92.8% |
| Financial charges | 65/66B | €1,024 | €1,027 | +€2 | +0.2% |
| Recurring financial charges | 65 | €1,024 | €1,027 | +€2 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €135,417 | €95,124 | -€40,292 | -29.8% |
| Income taxes | 67/77 | €38,862 | €26,172 | -€12,690 | -32.7% |
| Profit (loss) for the period | 9904 | €96,555 | €68,953 | -€27,602 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €96,555 | €68,953 | -€27,602 | -28.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.