COMMEDI: 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.
COMMEDI
Largest movements
- Tangible fixed assets +€112,113
up €112,113 (+147%), from €76,377 to €188,490
of which Land and buildings: +€112,870
- Cash -€41,435
no longer reported in 2025 (was €41,435)
mainly Investment in fixed assets (net) (-€132,365) and Net result for the year (-€7,382)
- Current investments -€14,215
down €14,215 (-84.2%), from €16,886 to €2,671
- Receivables within one year -€4,100
down €4,100 (-67.2%), from €6,100 to €2,000
- Deferred charges and accrued income -€2,000
down €2,000 (-40.0%), from €5,000 to €3,000
- Other debts +€56,574
up €56,574 (+1,203%), from €4,701 to €61,275
- Profit (loss) carried forward -€7,382
down €7,382 (-10.3%), from €71,558 to €64,176
- Depreciation +€12,299
up €12,299 (+155%), from €7,953 to €20,252
- Financial income -€9,237
down €9,237 (-80.0%), from €11,551 to €2,314
- Taxes -€4,763
down €4,763, from €4,677 to -€86
- Gross operating margin +€3,867
up €3,867 (+39.4%), from €9,815 to €13,682
- Other operating charges +€462
up €462 (+17.8%), from €2,587 to €3,049
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 | €147,539 | €197,902 | +€50,363 | +34.1% |
| Fixed assets | 21/28 | €78,117 | €190,230 | +€112,113 | +144% |
| Tangible fixed assets | 22/27 | €76,377 | €188,490 | +€112,113 | +147% |
| Land and buildings | 22 | €72,303 | €185,173 | +€112,870 | +156% |
| Furniture and vehicles | 24 | €4,073 | €3,316 | -€757 | -18.6% |
| Financial fixed assets | 28 | €1,741 | €1,741 | = | 0.0% |
| Current assets | 29/58 | €69,422 | €7,671 | -€61,750 | -88.9% |
| Amounts receivable within one year | 40/41 | €6,100 | €2,000 | -€4,100 | -67.2% |
| Other amounts receivable | 41 | €6,100 | €2,000 | -€4,100 | -67.2% |
| Current investments | 50/53 | €16,886 | €2,671 | -€14,215 | -84.2% |
| Cash at bank and in hand | 54/58 | €41,435 | - | -€41,435 | |
| Deferred charges and accrued income | 490/1 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Total equity and liabilities | 10/49 | €147,539 | €197,902 | +€50,363 | +34.1% |
| Equity | 10/15 | €139,729 | €132,347 | -€7,382 | -5.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,558 | €64,176 | -€7,382 | -10.3% |
| Amounts payable | 17/49 | €7,810 | €65,555 | +€57,745 | +739% |
| Amounts payable within one year | 42/48 | €7,810 | €65,555 | +€57,745 | +739% |
| Trade debts | 44 | €109 | €611 | +€502 | +461% |
| Suppliers | 440/4 | €109 | €611 | +€502 | +461% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,669 | +€669 | +22.3% |
| Taxes | 450/3 | €3,000 | €3,669 | +€669 | +22.3% |
| Other amounts payable | 47/48 | €4,701 | €61,275 | +€56,574 | +1,203% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,953 | €20,252 | +€12,299 | +155% |
| Other operating charges | 640/8 | €2,587 | €3,049 | +€462 | +17.8% |
| Gross operating margin | 9900 | €9,815 | €13,682 | +€3,867 | +39.4% |
| Operating profit (loss) | 9901 | -€725 | -€9,619 | -€8,894 | -1,226% |
| Financial income | 75/76B | €11,551 | €2,314 | -€9,237 | -80.0% |
| Recurring financial income | 75 | €11,551 | €2,314 | -€9,237 | -80.0% |
| Financial charges | 65/66B | €153 | €163 | +€10 | +6.5% |
| Recurring financial charges | 65 | €153 | €163 | +€10 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €10,672 | -€7,468 | -€18,140 | |
| Income taxes | 67/77 | €4,677 | -€86 | -€4,763 | |
| Profit (loss) for the period | 9904 | €5,995 | -€7,382 | -€13,377 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,995 | -€7,382 | -€13,377 |
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 13 October 2026 via checked.be.