Comme-une: 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.
Comme-une
Largest movements
- Tangible fixed assets +€19,131
up €19,131 (+8.1%), from €235,622 to €254,753
of which Plant, machinery and equipment: +€22,280
- Cash +€9,730
up €9,730 (+22.2%), from €43,813 to €53,543
mainly Other debts (+€23,842) and Depreciation (+€17,080)
- Receivables within one year -€3,369
down €3,369 (-26.1%), from €12,927 to €9,558
of which Other amounts receivable: -€4,488
- Other debts +€23,842
up €23,842 (+8.6%), from €276,711 to €300,553
- Trade debts -€10,588
down €10,588 (-72.8%), from €14,550 to €3,962
- Tax, wage and social debts +€5,588
up €5,588 (+901.3%), from €620 to €6,208
of which Taxes: +€4,717
- Profit (loss) carried forward +€5,240
up €5,240 (+376.7%), from €1,391 to €6,631
- Gross operating margin +€17,008
up €17,008 (+173.8%), from €9,787 to €26,795
- Depreciation +€11,873
up €11,873 (+228.0%), from €5,207 to €17,080
- Staff costs +€3,049
up €3,049 (+38112.5%), from €8 to €3,057
- Other operating charges -€918
down €918 (-53.7%), from €1,709 to €791
- Taxes +€309
up €309 (+241.4%), from €128 to €437
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 | €294,272 | €318,354 | +€24,082 | +8.2% |
| Fixed assets | 21/28 | €236,122 | €255,253 | +€19,131 | +8.1% |
| Tangible fixed assets | 22/27 | €235,622 | €254,753 | +€19,131 | +8.1% |
| Land and buildings | 22 | €158,377 | €154,701 | -€3,676 | -2.3% |
| Plant, machinery and equipment | 23 | €77,245 | €99,525 | +€22,280 | +28.8% |
| Furniture and vehicles | 24 | - | €527 | +€527 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €58,150 | €63,101 | +€4,951 | +8.5% |
| Amounts receivable within one year | 40/41 | €12,927 | €9,558 | -€3,369 | -26.1% |
| Trade receivables | 40 | €8,215 | €9,334 | +€1,119 | +13.6% |
| Other amounts receivable | 41 | €4,712 | €224 | -€4,488 | -95.2% |
| Cash at bank and in hand | 54/58 | €43,813 | €53,543 | +€9,730 | +22.2% |
| Deferred charges and accrued income | 490/1 | €1,410 | - | -€1,410 | |
| Total equity and liabilities | 10/49 | €294,272 | €318,354 | +€24,082 | +8.2% |
| Equity | 10/15 | €2,391 | €7,631 | +€5,240 | +219.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,391 | €6,631 | +€5,240 | +376.7% |
| Amounts payable | 17/49 | €291,881 | €310,723 | +€18,842 | +6.5% |
| Amounts payable within one year | 42/48 | €291,881 | €310,723 | +€18,842 | +6.5% |
| Trade debts | 44 | €14,550 | €3,962 | -€10,588 | -72.8% |
| Suppliers | 440/4 | €14,550 | €3,962 | -€10,588 | -72.8% |
| Taxes, remuneration and social security | 45 | €620 | €6,208 | +€5,588 | +901.3% |
| Taxes | 450/3 | €620 | €5,337 | +€4,717 | +760.8% |
| Remuneration and social security | 454/9 | - | €871 | +€871 | |
| Other amounts payable | 47/48 | €276,711 | €300,553 | +€23,842 | +8.6% |
| Remuneration, social security and pensions | 62 | €8 | €3,057 | +€3,049 | +38112.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,207 | €17,080 | +€11,873 | +228.0% |
| Other operating charges | 640/8 | €1,709 | €791 | -€918 | -53.7% |
| Gross operating margin | 9900 | €9,787 | €26,795 | +€17,008 | +173.8% |
| Operating profit (loss) | 9901 | €2,863 | €5,867 | +€3,004 | +104.9% |
| Financial charges | 65/66B | €5 | €190 | +€185 | +3700.0% |
| Recurring financial charges | 65 | €5 | €190 | +€185 | +3700.0% |
| Profit (loss) for the period before taxes | 9903 | €2,858 | €5,677 | +€2,819 | +98.6% |
| Income taxes | 67/77 | €128 | €437 | +€309 | +241.4% |
| Profit (loss) for the period | 9904 | €2,730 | €5,240 | +€2,510 | +91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,730 | €5,240 | +€2,510 | +91.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.