COMMANS JONATHAN SRL: 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.
COMMANS JONATHAN SRL
Largest movements
- Cash +€17,894
new in 2025: €17,894
mainly Receivables within one year (+€10,972) and Net result for the year (+€3,283)
- Receivables within one year -€10,972
down €10,972 (-66.8%), from €16,428 to €5,456
of which Trade receivables: -€6,644
- Tangible fixed assets +€1,404
new in 2025: €1,404
- Profit (loss) carried forward +€3,283
up €3,283 (+53.5%), from €6,137 to €9,420
- Other debts +€2,829
new in 2025: €2,829
- Tax, wage and social debts +€1,942
up €1,942 (+46.8%), from €4,146 to €6,088
- Trade debts +€272
up €272 (+12.7%), from €2,145 to €2,417
- Gross operating margin -€1,861
down €1,861 (-22.7%), from €8,183 to €6,322
- Taxes -€1,016
down €1,016 (-49.6%), from €2,046 to €1,030
- Other operating charges +€831
new in 2025: €831
- Financial charges +€682
new in 2025: €682
- Depreciation +€496
new in 2025: €496
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 | €16,428 | €24,754 | +€8,326 | +50.7% |
| Fixed assets | 21/28 | - | €1,404 | +€1,404 | |
| Tangible fixed assets | 22/27 | - | €1,404 | +€1,404 | |
| Furniture and vehicles | 24 | - | €1,404 | +€1,404 | |
| Current assets | 29/58 | €16,428 | €23,350 | +€6,922 | +42.1% |
| Amounts receivable within one year | 40/41 | €16,428 | €5,456 | -€10,972 | -66.8% |
| Trade receivables | 40 | €12,100 | €5,456 | -€6,644 | -54.9% |
| Other amounts receivable | 41 | €4,328 | - | -€4,328 | |
| Cash at bank and in hand | 54/58 | - | €17,894 | +€17,894 | |
| Total equity and liabilities | 10/49 | €16,428 | €24,754 | +€8,326 | +50.7% |
| Equity | 10/15 | €10,137 | €13,420 | +€3,283 | +32.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,137 | €9,420 | +€3,283 | +53.5% |
| Amounts payable | 17/49 | €6,291 | €11,333 | +€5,043 | +80.2% |
| Amounts payable within one year | 42/48 | €6,291 | €11,333 | +€5,043 | +80.2% |
| Trade debts | 44 | €2,145 | €2,417 | +€272 | +12.7% |
| Suppliers | 440/4 | €2,145 | €2,417 | +€272 | +12.7% |
| Taxes, remuneration and social security | 45 | €4,146 | €6,088 | +€1,942 | +46.8% |
| Taxes | 450/3 | €4,146 | €6,088 | +€1,942 | +46.8% |
| Other amounts payable | 47/48 | - | €2,829 | +€2,829 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €496 | +€496 | |
| Other operating charges | 640/8 | - | €831 | +€831 | |
| Gross operating margin | 9900 | €8,183 | €6,322 | -€1,861 | -22.7% |
| Operating profit (loss) | 9901 | €8,183 | €4,995 | -€3,188 | -39.0% |
| Financial charges | 65/66B | - | €682 | +€682 | |
| Recurring financial charges | 65 | - | €682 | +€682 | |
| Profit (loss) for the period before taxes | 9903 | €8,183 | €4,313 | -€3,870 | -47.3% |
| Income taxes | 67/77 | €2,046 | €1,030 | -€1,016 | -49.6% |
| Profit (loss) for the period | 9904 | €6,137 | €3,283 | -€2,854 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,137 | €3,283 | -€2,854 | -46.5% |
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 15 October 2026 via checked.be.