COMMAS: 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.
COMMAS
Largest movements
- Stocks and contracts -€29,509
down €29,509 (-87.8%), from €33,621 to €4,112
- Tangible fixed assets +€26,432
up €26,432 (+123.6%), from €21,386 to €47,818
of which Furniture and vehicles: +€25,239
- Receivables within one year +€8,858
up €8,858 (+12.9%), from €68,649 to €77,507
of which Other amounts receivable: +€6,170
- Cash +€6,220
up €6,220 (+222.4%), from €2,796 to €9,016
mainly Stocks and contracts (+€29,509) and Net result for the year (+€22,008)
- Trade debts -€35,929
down €35,929 (-74.2%), from €48,412 to €12,483
- Reserves +€22,008
up €22,008 (+36.3%), from €60,577 to €82,585
- Debts after one year +€13,937
new in 2025: €13,937
- Tax, wage and social debts +€9,122
new in 2025: €9,122
of which Taxes: +€8,854
- Current portion of long-term debt +€3,081
up €3,081 (+843.8%), from €365 to €3,446
- Purchases and services +€53,324
up €53,324 (+31.4%), from €169,715 to €223,039
- Gross operating margin +€37,880
up €37,880 (+38.9%), from €97,255 to €135,135
- Staff costs +€19,935
up €19,935 (+29.0%), from €68,732 to €88,667
- Taxes -€10,196
down €10,196 (-65.1%), from €15,659 to €5,463
- Depreciation +€6,921
up €6,921 (+71.8%), from €9,641 to €16,562
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 | €127,954 | €140,173 | +€12,219 | +9.5% |
| Fixed assets | 21/28 | €21,386 | €47,818 | +€26,432 | +123.6% |
| Tangible fixed assets | 22/27 | €21,386 | €47,818 | +€26,432 | +123.6% |
| Plant, machinery and equipment | 23 | €20,516 | €21,708 | +€1,193 | +5.8% |
| Furniture and vehicles | 24 | €871 | €26,110 | +€25,239 | +2899.3% |
| Current assets | 29/58 | €106,568 | €92,355 | -€14,213 | -13.3% |
| Stocks and contracts in progress | 3 | €33,621 | €4,112 | -€29,509 | -87.8% |
| Stocks | 30/36 | €33,621 | €4,112 | -€29,509 | -87.8% |
| Amounts receivable within one year | 40/41 | €68,649 | €77,507 | +€8,858 | +12.9% |
| Trade receivables | 40 | €2,756 | €5,444 | +€2,688 | +97.5% |
| Other amounts receivable | 41 | €65,893 | €72,063 | +€6,170 | +9.4% |
| Cash at bank and in hand | 54/58 | €2,796 | €9,016 | +€6,220 | +222.4% |
| Deferred charges and accrued income | 490/1 | €1,502 | €1,720 | +€218 | +14.5% |
| Total equity and liabilities | 10/49 | €127,954 | €140,173 | +€12,219 | +9.5% |
| Equity | 10/15 | €79,177 | €101,185 | +€22,008 | +27.8% |
| 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% |
| Reserves | 13 | €60,577 | €82,585 | +€22,008 | +36.3% |
| Distributable reserves | 133 | €60,577 | €82,585 | +€22,008 | +36.3% |
| Amounts payable | 17/49 | €48,777 | €38,988 | -€9,789 | -20.1% |
| Amounts payable after more than one year | 17 | - | €13,937 | +€13,937 | |
| Financial debts | 170/4 | - | €13,937 | +€13,937 | |
| Amounts payable within one year | 42/48 | €48,777 | €25,051 | -€23,726 | -48.6% |
| Current portion of amounts payable after more than one year | 42 | €365 | €3,446 | +€3,081 | +843.8% |
| Trade debts | 44 | €48,412 | €12,483 | -€35,929 | -74.2% |
| Suppliers | 440/4 | €48,412 | €12,483 | -€35,929 | -74.2% |
| Taxes, remuneration and social security | 45 | - | €9,122 | +€9,122 | |
| Taxes | 450/3 | - | €8,854 | +€8,854 | |
| Remuneration and social security | 454/9 | - | €268 | +€268 | |
| Goods, raw materials, services and sundry goods | 60/61 | €169,715 | €223,039 | +€53,324 | +31.4% |
| Remuneration, social security and pensions | 62 | €68,732 | €88,667 | +€19,935 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,641 | €16,562 | +€6,921 | +71.8% |
| Other operating charges | 640/8 | €1,129 | €1,311 | +€182 | +16.1% |
| Gross operating margin | 9900 | €97,255 | €135,135 | +€37,880 | +38.9% |
| Operating profit (loss) | 9901 | €17,753 | €28,596 | +€10,843 | +61.1% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.4% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.4% |
| Financial charges | 65/66B | €750 | €1,125 | +€375 | +50.1% |
| Recurring financial charges | 65 | €750 | €1,125 | +€375 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | €17,014 | €27,471 | +€10,458 | +61.5% |
| Income taxes | 67/77 | €15,659 | €5,463 | -€10,196 | -65.1% |
| Profit (loss) for the period | 9904 | €1,355 | €22,008 | +€20,653 | +1524.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,355 | €22,008 | +€20,653 | +1524.2% |
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 10 October 2026 via checked.be.