Comm2You: 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.
Comm2You
Largest movements
- Current investments +€101,102
up €101,102 (+202%), from €50,000 to €151,102
- Cash +€72,179
up €72,179 (+24.9%), from €289,409 to €361,588
mainly Net result for the year (+€237,959) and Other debts (+€152,000)
- Receivables within one year +€39,519
up €39,519 (+46.2%), from €85,585 to €125,104
- Other debts +€152,000
new in 2025: €152,000
- Profit (loss) carried forward +€85,959
up €85,959 (+28.1%), from €305,946 to €391,904
- Tax, wage and social debts -€25,422
down €25,422 (-22.2%), from €114,548 to €89,126
of which Taxes: -€33,196
- Gross operating margin +€73,013
up €73,013 (+27.2%), from €268,045 to €341,058
- Staff costs +€63,033
new in 2025: €63,033
- Taxes -€36,538
down €36,538 (-55.7%), from €65,629 to €29,091
- Financial charges +€4,358
up €4,358 (+70.2%), from €6,209 to €10,566
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 | €455,121 | €671,515 | +€216,394 | +47.5% |
| Fixed assets | 21/28 | €8,134 | €8,486 | +€353 | +4.3% |
| Tangible fixed assets | 22/27 | €3,927 | €4,279 | +€353 | +9.0% |
| Plant, machinery and equipment | 23 | €3,927 | €4,279 | +€353 | +9.0% |
| Financial fixed assets | 28 | €4,207 | €4,207 | = | 0.0% |
| Current assets | 29/58 | €446,987 | €663,029 | +€216,041 | +48.3% |
| Amounts receivable within one year | 40/41 | €85,585 | €125,104 | +€39,519 | +46.2% |
| Trade receivables | 40 | €85,585 | €125,104 | +€39,519 | +46.2% |
| Current investments | 50/53 | €50,000 | €151,102 | +€101,102 | +202% |
| Cash at bank and in hand | 54/58 | €289,409 | €361,588 | +€72,179 | +24.9% |
| Deferred charges and accrued income | 490/1 | €21,994 | €25,235 | +€3,241 | +14.7% |
| Total equity and liabilities | 10/49 | €455,121 | €671,515 | +€216,394 | +47.5% |
| Equity | 10/15 | €325,946 | €411,904 | +€85,959 | +26.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €305,946 | €391,904 | +€85,959 | +28.1% |
| Amounts payable | 17/49 | €129,176 | €259,611 | +€130,435 | +101% |
| Amounts payable within one year | 42/48 | €129,176 | €259,611 | +€130,435 | +101% |
| Trade debts | 44 | €14,628 | €18,485 | +€3,857 | +26.4% |
| Suppliers | 440/4 | €14,628 | €18,485 | +€3,857 | +26.4% |
| Taxes, remuneration and social security | 45 | €114,548 | €89,126 | -€25,422 | -22.2% |
| Taxes | 450/3 | €114,431 | €81,235 | -€33,196 | -29.0% |
| Remuneration and social security | 454/9 | €117 | €7,891 | +€7,775 | +6,654% |
| Other amounts payable | 47/48 | - | €152,000 | +€152,000 | |
| Remuneration, social security and pensions | 62 | - | €63,033 | +€63,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,786 | €2,198 | +€412 | +23.1% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €268,045 | €341,058 | +€73,013 | +27.2% |
| Operating profit (loss) | 9901 | €266,259 | €275,427 | +€9,169 | +3.4% |
| Financial income | 75/76B | €50 | €2,189 | +€2,139 | +4,274% |
| Recurring financial income | 75 | €50 | €2,189 | +€2,139 | +4,274% |
| Financial charges | 65/66B | €6,209 | €10,566 | +€4,358 | +70.2% |
| Recurring financial charges | 65 | €6,209 | €10,566 | +€4,358 | +70.2% |
| Profit (loss) for the period before taxes | 9903 | €260,100 | €267,050 | +€6,950 | +2.7% |
| Income taxes | 67/77 | €65,629 | €29,091 | -€36,538 | -55.7% |
| Profit (loss) for the period | 9904 | €194,471 | €237,959 | +€43,488 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €194,471 | €237,959 | +€43,488 | +22.4% |
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 27 October 2026 via checked.be.