COMM-UNITY: 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-UNITY
Largest movements
- Cash +€11,314
up €11,314 (+20.7%), from €54,586 to €65,900
mainly Net result for the year (+€16,047) and Receivables within one year (+€3,171)
- Receivables within one year -€3,171
down €3,171 (-22.9%), from €13,866 to €10,695
- Reserves +€16,047
up €16,047 (+34.0%), from €47,233 to €63,280
- Tax, wage and social debts -€7,653
down €7,653 (-46.9%), from €16,334 to €8,681
- Other debts -€3,362
down €3,362 (-95.9%), from €3,506 to €144
- Trade debts +€2,727
up €2,727 (+1017.0%), from €268 to €2,995
- Gross operating margin -€21,007
down €21,007 (-49.3%), from €42,578 to €21,572
- Taxes -€3,758
down €3,758 (-42.7%), from €8,804 to €5,046
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 | €69,342 | €77,101 | +€7,759 | +11.2% |
| Fixed assets | 21/28 | €889 | €505 | -€384 | -43.2% |
| Tangible fixed assets | 22/27 | €889 | €505 | -€384 | -43.2% |
| Plant, machinery and equipment | 23 | €889 | €505 | -€384 | -43.2% |
| Current assets | 29/58 | €68,452 | €76,596 | +€8,143 | +11.9% |
| Amounts receivable within one year | 40/41 | €13,866 | €10,695 | -€3,171 | -22.9% |
| Trade receivables | 40 | €13,866 | €10,695 | -€3,171 | -22.9% |
| Cash at bank and in hand | 54/58 | €54,586 | €65,900 | +€11,314 | +20.7% |
| Total equity and liabilities | 10/49 | €69,342 | €77,101 | +€7,759 | +11.2% |
| Equity | 10/15 | €49,233 | €65,280 | +€16,047 | +32.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,233 | €63,280 | +€16,047 | +34.0% |
| Distributable reserves | 133 | €47,233 | €63,280 | +€16,047 | +34.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €20,109 | €11,821 | -€8,288 | -41.2% |
| Amounts payable within one year | 42/48 | €20,109 | €11,821 | -€8,288 | -41.2% |
| Trade debts | 44 | €268 | €2,995 | +€2,727 | +1017.0% |
| Suppliers | 440/4 | €268 | €2,995 | +€2,727 | +1017.0% |
| Taxes, remuneration and social security | 45 | €16,334 | €8,681 | -€7,653 | -46.9% |
| Taxes | 450/3 | €16,334 | €8,681 | -€7,653 | -46.9% |
| Other amounts payable | 47/48 | €3,506 | €144 | -€3,362 | -95.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €263 | €384 | +€121 | +46.1% |
| Other operating charges | 640/8 | €167 | €193 | +€26 | +15.7% |
| Gross operating margin | 9900 | €42,578 | €21,572 | -€21,007 | -49.3% |
| Operating profit (loss) | 9901 | €42,149 | €20,995 | -€21,154 | -50.2% |
| Financial income | 75/76B | €0 | €167 | +€167 | |
| Recurring financial income | 75 | €0 | €167 | +€167 | |
| Financial charges | 65/66B | €69 | €69 | = | 0.0% |
| Recurring financial charges | 65 | €69 | €69 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €42,080 | €21,093 | -€20,987 | -49.9% |
| Income taxes | 67/77 | €8,804 | €5,046 | -€3,758 | -42.7% |
| Profit (loss) for the period | 9904 | €33,276 | €16,047 | -€17,229 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,276 | €16,047 | -€17,229 | -51.8% |
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 7 October 2026 via checked.be.