COMMAPRINT: 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.
COMMAPRINT
Largest movements
- Tangible fixed assets -€4,867
down €4,867 (-33.7%), from €14,448 to €9,581
- Short-term financial debts -€3,708
down €3,708 (-7.4%), from €49,954 to €46,246
- Profit (loss) carried forward -€1,289
down €1,289 (-3.5%), from -€36,786 to -€38,075
- Gross operating margin -€2,020
down €2,020 (-31.3%), from €6,443 to €4,423
- Financial income -€712
no longer reported in 2025 (was €712)
- Other operating charges -€669
down €669 (-47.7%), from €1,403 to €734
- Financial charges -€100
down €100 (-47.1%), from €211 to €112
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 | €52,441 | €47,480 | -€4,961 | -9.5% |
| Fixed assets | 21/28 | €14,448 | €9,581 | -€4,867 | -33.7% |
| Tangible fixed assets | 22/27 | €14,448 | €9,581 | -€4,867 | -33.7% |
| Furniture and vehicles | 24 | €14,448 | €9,581 | -€4,867 | -33.7% |
| Current assets | 29/58 | €37,993 | €37,899 | -€94 | -0.2% |
| Amounts receivable within one year | 40/41 | €36,062 | €36,076 | +€13 | 0.0% |
| Trade receivables | 40 | €34,394 | €36,076 | +€1,682 | +4.9% |
| Other amounts receivable | 41 | €1,668 | - | -€1,668 | |
| Cash at bank and in hand | 54/58 | €1,931 | €1,824 | -€107 | -5.5% |
| Total equity and liabilities | 10/49 | €52,441 | €47,480 | -€4,961 | -9.5% |
| Equity | 10/15 | -€18,186 | -€19,475 | -€1,289 | -7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,786 | -€38,075 | -€1,289 | -3.5% |
| Amounts payable | 17/49 | €70,627 | €66,956 | -€3,671 | -5.2% |
| Amounts payable within one year | 42/48 | €70,627 | €66,956 | -€3,671 | -5.2% |
| Financial debts | 43 | €49,954 | €46,246 | -€3,708 | -7.4% |
| Other loans | 439 | €49,954 | €46,246 | -€3,708 | -7.4% |
| Trade debts | 44 | €20,673 | €20,232 | -€441 | -2.1% |
| Suppliers | 440/4 | €20,673 | €20,232 | -€441 | -2.1% |
| Taxes, remuneration and social security | 45 | - | €477 | +€477 | |
| Taxes | 450/3 | - | €477 | +€477 | |
| Non-recurring operating income | 76A | €3,050 | - | -€3,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,867 | €4,867 | = | 0.0% |
| Other operating charges | 640/8 | €1,403 | €734 | -€669 | -47.7% |
| Non-recurring operating charges | 66A | €1,000 | - | -€1,000 | |
| Gross operating margin | 9900 | €6,443 | €4,423 | -€2,020 | -31.3% |
| Operating profit (loss) | 9901 | -€827 | -€1,178 | -€351 | -42.5% |
| Financial income | 75/76B | €712 | - | -€712 | |
| Recurring financial income | 75 | €712 | - | -€712 | |
| Financial charges | 65/66B | €211 | €112 | -€100 | -47.1% |
| Recurring financial charges | 65 | €211 | €112 | -€100 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€326 | -€1,289 | -€963 | -295.6% |
| Profit (loss) for the period | 9904 | -€326 | -€1,289 | -€963 | -295.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€326 | -€1,289 | -€963 | -295.6% |
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.