COMMA CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€23,979
down €23,979 (-75.7%), from €31,691 to €7,713
- Deferred charges and accrued income +€14,650
up €14,650, from €0 to €14,650
- Cash -€8,516
down €8,516 (-16.0%), from €53,371 to €44,855
mainly Debts after one year (-€20,906) and Deferred charges and accrued income (-€14,650)
- Receivables within one year -€3,249
down €3,249 (-15.2%), from €21,405 to €18,156
of which Other amounts receivable: -€4,657
- Debts after one year -€20,906
down €20,906 (-100%), from €20,906 to €0
- Current portion of long-term debt -€8,776
down €8,776 (-100%), from €8,776 to €0
- Accrued charges and deferred income +€7,713
new in 2025: €7,713
- Tax, wage and social debts +€3,137
up €3,137 (+115%), from €2,724 to €5,861
- Other debts -€2,073
down €2,073 (-15.1%), from €13,771 to €11,697
- Gross operating margin -€35,277
down €35,277 (-93.4%), from €37,779 to €2,503
- Depreciation -€9,794
down €9,794 (-100%), from €9,794 to €0
- Taxes -€7,843
down €7,843 (-98.7%), from €7,945 to €102
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 | €106,467 | €85,373 | -€21,093 | -19.8% |
| Fixed assets | 21/28 | €31,691 | €7,713 | -€23,979 | -75.7% |
| Tangible fixed assets | 22/27 | €31,691 | €7,713 | -€23,979 | -75.7% |
| Furniture and vehicles | 24 | €31,691 | €7,713 | -€23,979 | -75.7% |
| Current assets | 29/58 | €74,775 | €77,661 | +€2,885 | +3.9% |
| Amounts receivable within one year | 40/41 | €21,405 | €18,156 | -€3,249 | -15.2% |
| Trade receivables | 40 | €11,338 | €12,746 | +€1,408 | +12.4% |
| Other amounts receivable | 41 | €10,067 | €5,410 | -€4,657 | -46.3% |
| Cash at bank and in hand | 54/58 | €53,371 | €44,855 | -€8,516 | -16.0% |
| Deferred charges and accrued income | 490/1 | €0 | €14,650 | +€14,650 | |
| Total equity and liabilities | 10/49 | €106,467 | €85,373 | -€21,093 | -19.8% |
| Equity | 10/15 | €57,687 | €57,907 | +€219 | +0.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €66,073 | €66,293 | +€219 | +0.3% |
| Distributable reserves | 133 | €66,073 | €66,293 | +€219 | +0.3% |
| Profit (loss) carried forward | 14 | -€8,886 | -€8,886 | = | 0.0% |
| Amounts payable | 17/49 | €48,779 | €27,466 | -€21,313 | -43.7% |
| Amounts payable after more than one year | 17 | €20,906 | €0 | -€20,906 | -100% |
| Financial debts | 170/4 | €20,906 | €0 | -€20,906 | -100% |
| Amounts payable within one year | 42/48 | €27,874 | €19,754 | -€8,120 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €8,776 | €0 | -€8,776 | -100% |
| Trade debts | 44 | €2,603 | €2,196 | -€408 | -15.7% |
| Suppliers | 440/4 | €2,603 | €2,196 | -€408 | -15.7% |
| Taxes, remuneration and social security | 45 | €2,724 | €5,861 | +€3,137 | +115% |
| Taxes | 450/3 | €2,724 | €5,861 | +€3,137 | +115% |
| Other amounts payable | 47/48 | €13,771 | €11,697 | -€2,073 | -15.1% |
| Accrued charges and deferred income | 492/3 | - | €7,713 | +€7,713 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,794 | €0 | -€9,794 | -100% |
| Other operating charges | 640/8 | €644 | €813 | +€169 | +26.2% |
| Gross operating margin | 9900 | €37,779 | €2,503 | -€35,277 | -93.4% |
| Operating profit (loss) | 9901 | €27,341 | €1,690 | -€25,651 | -93.8% |
| Financial income | 75/76B | €36 | €61 | +€25 | +67.4% |
| Recurring financial income | 75 | €36 | €61 | +€25 | +67.4% |
| Financial charges | 65/66B | €1,378 | €1,429 | +€51 | +3.7% |
| Recurring financial charges | 65 | €1,378 | €1,429 | +€51 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €26,000 | €322 | -€25,678 | -98.8% |
| Income taxes | 67/77 | €7,945 | €102 | -€7,843 | -98.7% |
| Profit (loss) for the period | 9904 | €18,054 | €219 | -€17,835 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,054 | €219 | -€17,835 | -98.8% |
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.