ComMa ConneXions: 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.
ComMa ConneXions
Largest movements
- Tangible fixed assets -€15,612
down €15,612 (-20.1%), from €77,710 to €62,098
of which Land and buildings: -€12,236
- Cash -€1,947
down €1,947 (-73.9%), from €2,636 to €689
mainly Debts after one year (-€13,830) and Other debts (-€5,122)
- Receivables within one year -€847
no longer reported in 2025 (was €847)
- Debts after one year -€13,830
no longer reported in 2025 (was €13,830)
- Other debts -€5,122
down €5,122 (-10.6%), from €48,385 to €43,264
- Tax, wage and social debts +€1,039
up €1,039 (+183%), from €568 to €1,607
- Profit (loss) carried forward -€867
down €867 (-6.3%), from -€13,805 to -€14,673
- Gross operating margin -€1,131
down €1,131 (-5.7%), from €19,843 to €18,712
- Financial charges -€660
down €660 (-31.3%), from €2,109 to €1,449
- Depreciation -€447
down €447 (-2.8%), from €16,059 to €15,612
- Taxes +€403
up €403 (+143%), from €282 to €685
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 | €81,193 | €62,787 | -€18,406 | -22.7% |
| Fixed assets | 21/28 | €77,710 | €62,098 | -€15,612 | -20.1% |
| Tangible fixed assets | 22/27 | €77,710 | €62,098 | -€15,612 | -20.1% |
| Land and buildings | 22 | €65,051 | €52,814 | -€12,236 | -18.8% |
| Furniture and vehicles | 24 | €12,659 | €9,283 | -€3,376 | -26.7% |
| Current assets | 29/58 | €3,483 | €689 | -€2,794 | -80.2% |
| Amounts receivable within one year | 40/41 | €847 | - | -€847 | |
| Trade receivables | 40 | €847 | - | -€847 | |
| Cash at bank and in hand | 54/58 | €2,636 | €689 | -€1,947 | -73.9% |
| Total equity and liabilities | 10/49 | €81,193 | €62,787 | -€18,406 | -22.7% |
| Equity | 10/15 | €1,195 | €327 | -€867 | -72.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,805 | -€14,673 | -€867 | -6.3% |
| Amounts payable | 17/49 | €79,998 | €62,460 | -€17,539 | -21.9% |
| Amounts payable after more than one year | 17 | €13,830 | - | -€13,830 | |
| Financial debts | 170/4 | €13,830 | - | -€13,830 | |
| Amounts payable within one year | 42/48 | €66,169 | €62,460 | -€3,709 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €17,001 | €17,001 | = | 0.0% |
| Trade debts | 44 | €215 | €588 | +€374 | +174% |
| Suppliers | 440/4 | €215 | €588 | +€374 | +174% |
| Taxes, remuneration and social security | 45 | €568 | €1,607 | +€1,039 | +183% |
| Taxes | 450/3 | €568 | €1,607 | +€1,039 | +183% |
| Other amounts payable | 47/48 | €48,385 | €43,264 | -€5,122 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,059 | €15,612 | -€447 | -2.8% |
| Other operating charges | 640/8 | €1,675 | €1,833 | +€158 | +9.4% |
| Gross operating margin | 9900 | €19,843 | €18,712 | -€1,131 | -5.7% |
| Operating profit (loss) | 9901 | €2,109 | €1,266 | -€842 | -40.0% |
| Financial charges | 65/66B | €2,109 | €1,449 | -€660 | -31.3% |
| Recurring financial charges | 65 | €2,109 | €1,449 | -€660 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | - | -€183 | -€183 | |
| Income taxes | 67/77 | €282 | €685 | +€403 | +143% |
| Profit (loss) for the period | 9904 | -€282 | -€867 | -€585 | -208% |
| Profit (loss) for the period to be appropriated | 9905 | -€282 | -€867 | -€585 | -208% |
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 22 October 2026 via checked.be.