Comm UP: 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 UP
Largest movements
- Cash +€24,240
up €24,240 (+92.4%), from €26,245 to €50,485
mainly Net result for the year (+€36,394) and Other debts (+€28,322)
- Receivables within one year +€15,127
up €15,127 (+1,723%), from €878 to €16,005
- Other debts +€28,322
up €28,322 (+940%), from €3,013 to €31,335
- Profit (loss) carried forward +€6,394
up €6,394 (+37.5%), from €17,055 to €23,449
- Tax, wage and social debts +€4,614
up €4,614 (+48.7%), from €9,466 to €14,080
of which Taxes: +€4,614
- Gross operating margin +€23,102
up €23,102 (+80.5%), from €28,698 to €51,800
- Taxes +€6,918
up €6,918 (+142%), from €4,866 to €11,784
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 | €34,717 | €74,126 | +€39,409 | +114% |
| Fixed assets | 21/28 | €6,516 | €6,378 | -€138 | -2.1% |
| Tangible fixed assets | 22/27 | €6,516 | €6,378 | -€138 | -2.1% |
| Plant, machinery and equipment | 23 | €2,685 | €1,215 | -€1,470 | -54.7% |
| Furniture and vehicles | 24 | €691 | €2,343 | +€1,652 | +239% |
| Other tangible fixed assets | 26 | €3,140 | €2,820 | -€320 | -10.2% |
| Current assets | 29/58 | €28,201 | €67,748 | +€39,547 | +140% |
| Amounts receivable within one year | 40/41 | €878 | €16,005 | +€15,127 | +1,723% |
| Trade receivables | 40 | €878 | €16,005 | +€15,127 | +1,723% |
| Cash at bank and in hand | 54/58 | €26,245 | €50,485 | +€24,240 | +92.4% |
| Deferred charges and accrued income | 490/1 | €1,078 | €1,258 | +€180 | +16.7% |
| Total equity and liabilities | 10/49 | €34,717 | €74,126 | +€39,409 | +114% |
| Equity | 10/15 | €18,555 | €24,949 | +€6,394 | +34.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,055 | €23,449 | +€6,394 | +37.5% |
| Amounts payable | 17/49 | €16,162 | €49,177 | +€33,015 | +204% |
| Amounts payable within one year | 42/48 | €16,162 | €49,177 | +€33,015 | +204% |
| Trade debts | 44 | €3,683 | €3,762 | +€79 | +2.1% |
| Suppliers | 440/4 | €3,683 | €3,762 | +€79 | +2.1% |
| Taxes, remuneration and social security | 45 | €9,466 | €14,080 | +€4,614 | +48.7% |
| Taxes | 450/3 | €8,826 | €13,440 | +€4,614 | +52.3% |
| Remuneration and social security | 454/9 | €640 | €640 | = | 0.0% |
| Other amounts payable | 47/48 | €3,013 | €31,335 | +€28,322 | +940% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,933 | €1,800 | -€133 | -6.9% |
| Other operating charges | 640/8 | - | €135 | +€135 | |
| Non-recurring operating charges | 66A | - | €734 | +€734 | |
| Gross operating margin | 9900 | €28,698 | €51,800 | +€23,102 | +80.5% |
| Operating profit (loss) | 9901 | €26,765 | €49,131 | +€22,366 | +83.6% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €1,453 | €966 | -€487 | -33.5% |
| Recurring financial charges | 65 | €1,453 | €966 | -€487 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €25,312 | €48,178 | +€22,866 | +90.3% |
| Income taxes | 67/77 | €4,866 | €11,784 | +€6,918 | +142% |
| Profit (loss) for the period | 9904 | €20,446 | €36,394 | +€15,948 | +78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,446 | €36,394 | +€15,948 | +78.0% |
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.