Comma group: 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 group
Largest movements
- Receivables within one year -€9,384
down €9,384 (-10.6%), from €88,619 to €79,235
of which Other amounts receivable: -€9,095
- Cash +€1,087
up €1,087 (+26.3%), from €4,132 to €5,219
mainly Receivables within one year (+€9,384) and Trade debts (+€200)
- Reserves -€8,500
down €8,500 (-31.4%), from €27,047 to €18,547
of which Distributable reserves: -€8,500
- Purchases and services -€6,734
down €6,734 (-43.5%), from €15,492 to €8,757
- Gross operating margin +€2,574
up €2,574 (+22.7%), from -€11,332 to -€8,757
- Turnover -€900
no longer reported in 2025 (was €900)
- Other operating charges -€538
down €538 (-38.5%), from €1,399 to €861
- Financial income -€419
down €419 (-19.0%), from €2,201 to €1,782
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.
Cash bridge derived
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 | €92,751 | €84,485 | -€8,267 | -8.9% |
| Current assets | 29/58 | €92,751 | €84,485 | -€8,267 | -8.9% |
| Amounts receivable within one year | 40/41 | €88,619 | €79,235 | -€9,384 | -10.6% |
| Trade receivables | 40 | €1,700 | €1,411 | -€290 | -17.0% |
| Other amounts receivable | 41 | €86,919 | €77,824 | -€9,095 | -10.5% |
| Cash at bank and in hand | 54/58 | €4,132 | €5,219 | +€1,087 | +26.3% |
| Deferred charges and accrued income | 490/1 | - | €31 | +€31 | |
| Total equity and liabilities | 10/49 | €92,751 | €84,485 | -€8,267 | -8.9% |
| Equity | 10/15 | €89,439 | €80,973 | -€8,467 | -9.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €27,047 | €18,547 | -€8,500 | -31.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €20,847 | €12,347 | -€8,500 | -40.8% |
| Profit (loss) carried forward | 14 | €393 | €426 | +€33 | +8.5% |
| Amounts payable | 17/49 | €3,312 | €3,512 | +€200 | +6.0% |
| Amounts payable within one year | 42/48 | €3,312 | €3,512 | +€200 | +6.0% |
| Trade debts | 44 | €3,312 | €3,512 | +€200 | +6.0% |
| Suppliers | 440/4 | €3,312 | €3,512 | +€200 | +6.0% |
| Turnover | 70 | €900 | - | -€900 | |
| Goods, raw materials, services and sundry goods | 60/61 | €15,492 | €8,757 | -€6,734 | -43.5% |
| Other operating charges | 640/8 | €1,399 | €861 | -€538 | -38.5% |
| Gross operating margin | 9900 | -€11,332 | -€8,757 | +€2,574 | +22.7% |
| Operating profit (loss) | 9901 | -€12,731 | -€9,618 | +€3,113 | +24.4% |
| Financial income | 75/76B | €2,201 | €1,782 | -€419 | -19.0% |
| Recurring financial income | 75 | €2,201 | €1,782 | -€419 | -19.0% |
| Financial charges | 65/66B | €556 | €630 | +€74 | +13.3% |
| Recurring financial charges | 65 | €556 | €630 | +€74 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,086 | -€8,467 | +€2,620 | +23.6% |
| Income taxes | 67/77 | -€214 | - | +€214 | |
| Profit (loss) for the period | 9904 | -€10,873 | -€8,467 | +€2,406 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,873 | -€8,467 | +€2,406 | +22.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.