Comm58: 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.
Comm58
Largest movements
- Cash +€56,329
up €56,329 (+58.0%), from €97,172 to €153,501
mainly Net result for the year (+€41,115) and Tax, wage and social debts (+€15,487)
- Deferred charges and accrued income -€2,064
down €2,064 (-70.3%), from €2,935 to €871
- Receivables within one year -€2,011
down €2,011 (-17.7%), from €11,384 to €9,372
of which Trade receivables: -€2,009
- Reserves +€41,115
up €41,115 (+45.4%), from €90,468 to €131,583
- Tax, wage and social debts +€15,487
up €15,487 (+39.1%), from €39,567 to €55,054
- Trade debts -€4,135
down €4,135 (-79.0%), from €5,236 to €1,100
- Gross operating margin -€64,815
down €64,815 (-49.5%), from €130,915 to €66,100
- Taxes -€20,490
down €20,490 (-56.8%), from €36,047 to €15,557
- Depreciation +€4,511
up €4,511 (+124%), from €3,647 to €8,157
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 | €144,428 | €195,669 | +€51,240 | +35.5% |
| Fixed assets | 21/28 | €32,937 | €31,924 | -€1,013 | -3.1% |
| Tangible fixed assets | 22/27 | €32,937 | €31,924 | -€1,013 | -3.1% |
| Plant, machinery and equipment | 23 | €1,244 | €559 | -€685 | -55.1% |
| Furniture and vehicles | 24 | €1,850 | €8,058 | +€6,207 | +335% |
| Other tangible fixed assets | 26 | €29,843 | €23,307 | -€6,536 | -21.9% |
| Current assets | 29/58 | €111,491 | €163,745 | +€52,254 | +46.9% |
| Amounts receivable within one year | 40/41 | €11,384 | €9,372 | -€2,011 | -17.7% |
| Trade receivables | 40 | €11,382 | €9,372 | -€2,009 | -17.7% |
| Other amounts receivable | 41 | €2 | €0 | -€2 | -100% |
| Cash at bank and in hand | 54/58 | €97,172 | €153,501 | +€56,329 | +58.0% |
| Deferred charges and accrued income | 490/1 | €2,935 | €871 | -€2,064 | -70.3% |
| Total equity and liabilities | 10/49 | €144,428 | €195,669 | +€51,240 | +35.5% |
| Equity | 10/15 | €95,468 | €136,583 | +€41,115 | +43.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,468 | €131,583 | +€41,115 | +45.4% |
| Distributable reserves | 133 | €90,468 | €131,583 | +€41,115 | +45.4% |
| Amounts payable | 17/49 | €48,960 | €59,086 | +€10,126 | +20.7% |
| Amounts payable within one year | 42/48 | €48,960 | €59,086 | +€10,126 | +20.7% |
| Financial debts | 43 | €518 | €0 | -€518 | -100% |
| Credit institutions | 430/8 | €518 | €0 | -€518 | -100% |
| Trade debts | 44 | €5,236 | €1,100 | -€4,135 | -79.0% |
| Suppliers | 440/4 | €5,236 | €1,100 | -€4,135 | -79.0% |
| Taxes, remuneration and social security | 45 | €39,567 | €55,054 | +€15,487 | +39.1% |
| Taxes | 450/3 | €39,567 | €55,054 | +€15,487 | +39.1% |
| Other amounts payable | 47/48 | €3,639 | €2,931 | -€708 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,647 | €8,157 | +€4,511 | +124% |
| Other operating charges | 640/8 | €651 | €1,155 | +€503 | +77.2% |
| Gross operating margin | 9900 | €130,915 | €66,100 | -€64,815 | -49.5% |
| Operating profit (loss) | 9901 | €126,616 | €56,788 | -€69,828 | -55.1% |
| Financial charges | 65/66B | €102 | €116 | +€14 | +14.1% |
| Recurring financial charges | 65 | €102 | €116 | +€14 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €126,515 | €56,672 | -€69,843 | -55.2% |
| Income taxes | 67/77 | €36,047 | €15,557 | -€20,490 | -56.8% |
| Profit (loss) for the period | 9904 | €90,468 | €41,115 | -€49,353 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,468 | €41,115 | -€49,353 | -54.6% |
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 16 October 2026 via checked.be.