COMMEDIASTRA: what changed
What changed
COMMEDIASTRA
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€373
2024 · -€158,120+€158,492
Equity
-€74,992
2024 · -€75,364+€373
Cash
€7,211
2024 · €214,020-€206,809
Balance sheet total
€163,904
2024 · €373,336-€209,432
Largest movements
Assets
- Cash -€206,809
down €206,809 (-96.6%), from €214,020 to €7,211
mainly Other debts (-€200,534) and Advances received (-€26,559)
Equity and liabilities
- Other debts -€200,534
down €200,534 (-48.6%), from €412,448 to €211,914
- Advances received -€26,559
no longer reported in 2025 (was €26,559)
- Trade debts +€17,442
up €17,442 (+185%), from €9,439 to €26,881
of which Bills of exchange payable: +€26,559
Income statement
- Gross operating margin +€44,055
up €44,055, from -€38,197 to €5,857
- Financial income -€4,251
down €4,251 (-85.7%), from €4,962 to €710
- Depreciation +€3,361
up €3,361 (+194%), from €1,736 to €5,097
- Other operating charges -€2,758
down €2,758 (-84.4%), from €3,268 to €510
- Financial charges -€703
down €703 (-79.9%), from €880 to €177
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€158,120
Gross operating margin
+€44,055
Staff costs
-€364
Depreciation
-€3,361
Other operating charges
+€2,758
Other operating items
+€119,000
Financial income
-€4,251
Financial charges
+€703
Taxes
-€47
Result 2025
€373
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€203,976
Investment
-€2,833
Financing
€0
Cash 2024
€214,020
From operations (derived)
-€203,976
Net result for the year
+€373
Depreciation
+€5,097
Receivables within one year
+€1,239
Deferred charges and accrued income
-€880
Trade debts
+€17,442
Tax, wage and social debts
-€154
Advances received
-€26,559
Other debts
-€200,534
Investment (derived)
-€2,833
Investment in fixed assets (net)
-€2,833
Cash 2025
€7,211
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €373,336 | €163,904 | -€209,432 | -56.1% |
| Fixed assets | 21/28 | €12,887 | €10,623 | -€2,264 | -17.6% |
| Tangible fixed assets | 22/27 | €12,887 | €10,623 | -€2,264 | -17.6% |
| Furniture and vehicles | 24 | €12,887 | €10,623 | -€2,264 | -17.6% |
| Current assets | 29/58 | €360,449 | €153,281 | -€207,168 | -57.5% |
| Amounts receivable within one year | 40/41 | €115,808 | €114,569 | -€1,239 | -1.1% |
| Trade receivables | 40 | €115,228 | €114,569 | -€658 | -0.6% |
| Other amounts receivable | 41 | €581 | - | -€581 | |
| Current investments | 50/53 | €30,491 | €30,491 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €214,020 | €7,211 | -€206,809 | -96.6% |
| Deferred charges and accrued income | 490/1 | €130 | €1,011 | +€880 | +677% |
| Total equity and liabilities | 10/49 | €373,336 | €163,904 | -€209,432 | -56.1% |
| Equity | 10/15 | -€75,364 | -€74,992 | +€373 | +0.5% |
| Contributions | 10/11 | €153,834 | €153,834 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€229,198 | -€228,825 | +€373 | +0.2% |
| Amounts payable | 17/49 | €448,701 | €238,896 | -€209,805 | -46.8% |
| Amounts payable within one year | 42/48 | €448,701 | €238,896 | -€209,805 | -46.8% |
| Trade debts | 44 | €9,439 | €26,881 | +€17,442 | +185% |
| Suppliers | 440/4 | €9,439 | €322 | -€9,117 | -96.6% |
| Bills of exchange payable | 441 | - | €26,559 | +€26,559 | |
| Advances received on contracts in progress | 46 | €26,559 | - | -€26,559 | |
| Taxes, remuneration and social security | 45 | €256 | €102 | -€154 | -60.2% |
| Taxes | 450/3 | €256 | €102 | -€154 | -60.2% |
| Other amounts payable | 47/48 | €412,448 | €211,914 | -€200,534 | -48.6% |
| Remuneration, social security and pensions | 62 | - | €364 | +€364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €5,097 | +€3,361 | +194% |
| Other operating charges | 640/8 | €3,268 | €510 | -€2,758 | -84.4% |
| Non-recurring operating charges | 66A | €119,000 | - | -€119,000 | |
| Gross operating margin | 9900 | -€38,197 | €5,857 | +€44,055 | |
| Operating profit (loss) | 9901 | -€162,201 | -€114 | +€162,087 | +99.9% |
| Financial income | 75/76B | €4,962 | €710 | -€4,251 | -85.7% |
| Recurring financial income | 75 | €4,962 | €710 | -€4,251 | -85.7% |
| Financial charges | 65/66B | €880 | €177 | -€703 | -79.9% |
| Recurring financial charges | 65 | €880 | €177 | -€703 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | -€158,120 | €419 | +€158,539 | |
| Income taxes | 67/77 | - | €47 | +€47 | |
| Profit (loss) for the period | 9904 | -€158,120 | €373 | +€158,492 | |
| Profit (loss) for the period to be appropriated | 9905 | -€158,120 | €373 | +€158,492 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.