COMMA: 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.
COMMA
Largest movements
- Tangible fixed assets +€85,470
up €85,470 (+102.0%), from €83,811 to €169,281
of which Land and buildings: +€75,962
- Current investments +€62,530
up €62,530 (+26.9%), from €232,026 to €294,556
- Cash -€50,165
down €50,165 (-21.3%), from €235,327 to €185,161
mainly Contributions, distributions and other (-€165,000) and Investment in fixed assets (net) (-€110,819)
- Deferred charges and accrued income -€48,817
down €48,817 (-99.5%), from €49,083 to €267
- Reserves +€42,125
up €42,125 (+6.3%), from €666,239 to €708,364
- Financial income +€200,993
up €200,993 (+402.4%), from €49,952 to €250,944
- Gross operating margin -€27,578
down €27,578 (-50.8%), from €54,245 to €26,668
- Staff costs +€17,985
up €17,985 (+109796.2%), from €16 to €18,001
- Depreciation +€13,052
up €13,052 (+106.1%), from €12,298 to €25,350
- Taxes +€12,015
up €12,015 (+130.9%), from €9,181 to €21,196
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €908,335 | €956,765 | +€48,431 | +5.3% |
| Fixed assets | 21/28 | €388,125 | €473,595 | +€85,470 | +22.0% |
| Tangible fixed assets | 22/27 | €83,811 | €169,281 | +€85,470 | +102.0% |
| Land and buildings | 22 | - | €75,962 | +€75,962 | |
| Furniture and vehicles | 24 | €83,811 | €93,319 | +€9,508 | +11.3% |
| Financial fixed assets | 28 | €304,314 | €304,314 | = | 0.0% |
| Current assets | 29/58 | €520,209 | €483,171 | -€37,039 | -7.1% |
| Amounts receivable within one year | 40/41 | €3,773 | €3,187 | -€586 | -15.5% |
| Trade receivables | 40 | €3,706 | €3,187 | -€519 | -14.0% |
| Other amounts receivable | 41 | €67 | €0 | -€67 | -100.0% |
| Current investments | 50/53 | €232,026 | €294,556 | +€62,530 | +26.9% |
| Cash at bank and in hand | 54/58 | €235,327 | €185,161 | -€50,165 | -21.3% |
| Deferred charges and accrued income | 490/1 | €49,083 | €267 | -€48,817 | -99.5% |
| Total equity and liabilities | 10/49 | €908,335 | €956,765 | +€48,431 | +5.3% |
| Equity | 10/15 | €852,159 | €894,284 | +€42,125 | +4.9% |
| Contributions | 10/11 | €185,920 | €185,920 | = | 0.0% |
| Reserves | 13 | €666,239 | €708,364 | +€42,125 | +6.3% |
| Distributable reserves | 133 | €666,239 | €708,364 | +€42,125 | +6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,176 | €62,481 | +€6,305 | +11.2% |
| Amounts payable within one year | 42/48 | €54,686 | €59,241 | +€4,554 | +8.3% |
| Trade debts | 44 | €6,254 | €3,984 | -€2,270 | -36.3% |
| Suppliers | 440/4 | €6,254 | €3,984 | -€2,270 | -36.3% |
| Taxes, remuneration and social security | 45 | €11,675 | €14,880 | +€3,206 | +27.5% |
| Taxes | 450/3 | €8,561 | €14,112 | +€5,551 | +64.8% |
| Remuneration and social security | 454/9 | €3,114 | €769 | -€2,345 | -75.3% |
| Other amounts payable | 47/48 | €36,758 | €40,377 | +€3,618 | +9.8% |
| Accrued charges and deferred income | 492/3 | €1,490 | €3,241 | +€1,751 | +117.5% |
| Non-recurring operating income | 76A | €8,264 | €0 | -€8,264 | -100.0% |
| Remuneration, social security and pensions | 62 | €16 | €18,001 | +€17,985 | +109796.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,298 | €25,350 | +€13,052 | +106.1% |
| Other operating charges | 640/8 | €1,273 | €1,551 | +€278 | +21.8% |
| Gross operating margin | 9900 | €54,245 | €26,668 | -€27,578 | -50.8% |
| Operating profit (loss) | 9901 | €40,658 | -€18,234 | -€58,893 | |
| Financial income | 75/76B | €49,952 | €250,944 | +€200,993 | +402.4% |
| Recurring financial income | 75 | €49,952 | €250,944 | +€200,993 | +402.4% |
| Financial charges | 65/66B | €3,509 | €4,388 | +€879 | +25.1% |
| Recurring financial charges | 65 | €3,509 | €4,354 | +€845 | +24.1% |
| Non-recurring financial charges | 66B | €0 | €35 | +€35 | |
| Profit (loss) for the period before taxes | 9903 | €87,101 | €228,321 | +€141,220 | +162.1% |
| Income taxes | 67/77 | €9,181 | €21,196 | +€12,015 | +130.9% |
| Profit (loss) for the period | 9904 | €77,920 | €207,125 | +€129,205 | +165.8% |
| Profit (loss) for the period to be appropriated | 9905 | €77,920 | €207,125 | +€129,205 | +165.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.