COMMEDUCATION: 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.
COMMEDUCATION
Largest movements
- Cash +€115,848
up €115,848 (+123.5%), from €93,794 to €209,642
mainly Current investments (+€100,000) and Depreciation (+€38,329)
- Current investments -€100,000
down €100,000 (-25.0%), from €400,000 to €300,000
- Tangible fixed assets -€38,329
down €38,329 (-18.4%), from €208,809 to €170,479
of which Land and buildings: -€31,565
- Reserves -€25,320
down €25,320 (-3.8%), from €671,532 to €646,213
of which Distributable reserves: -€25,320
- Financial income +€9,784
up €9,784 (+7892.7%), from €124 to €9,908
- Gross operating margin -€8,187
down €8,187 (-53.5%), from €15,299 to €7,112
- Financial charges -€1,451
down €1,451 (-92.3%), from €1,572 to €121
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 | €718,393 | €699,717 | -€18,676 | -2.6% |
| Fixed assets | 21/28 | €208,809 | €170,479 | -€38,329 | -18.4% |
| Tangible fixed assets | 22/27 | €208,809 | €170,479 | -€38,329 | -18.4% |
| Land and buildings | 22 | €198,189 | €166,624 | -€31,565 | -15.9% |
| Furniture and vehicles | 24 | €10,619 | €3,855 | -€6,765 | -63.7% |
| Current assets | 29/58 | €509,585 | €529,238 | +€19,653 | +3.9% |
| Amounts receivable within one year | 40/41 | €15,791 | €19,596 | +€3,806 | +24.1% |
| Trade receivables | 40 | €15,791 | €16,568 | +€777 | +4.9% |
| Other amounts receivable | 41 | €0 | €3,028 | +€3,028 | |
| Current investments | 50/53 | €400,000 | €300,000 | -€100,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €93,794 | €209,642 | +€115,848 | +123.5% |
| Total equity and liabilities | 10/49 | €718,393 | €699,717 | -€18,676 | -2.6% |
| Equity | 10/15 | €690,132 | €664,813 | -€25,320 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €671,532 | €646,213 | -€25,320 | -3.8% |
| Tax-exempt reserves | 132 | €3,295 | €3,295 | = | 0.0% |
| Distributable reserves | 133 | €668,237 | €642,917 | -€25,320 | -3.8% |
| Amounts payable | 17/49 | €28,261 | €34,904 | +€6,643 | +23.5% |
| Amounts payable within one year | 42/48 | €28,261 | €34,904 | +€6,643 | +23.5% |
| Financial debts | 43 | - | €138 | +€138 | |
| Credit institutions | 430/8 | - | €138 | +€138 | |
| Trade debts | 44 | €786 | €2,130 | +€1,344 | +171.0% |
| Suppliers | 440/4 | €786 | €2,130 | +€1,344 | +171.0% |
| Taxes, remuneration and social security | 45 | €842 | €484 | -€358 | -42.6% |
| Taxes | 450/3 | €842 | €484 | -€358 | -42.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €26,633 | €32,153 | +€5,520 | +20.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,198 | €38,329 | +€132 | +0.3% |
| Other operating charges | 640/8 | €3,592 | €3,691 | +€100 | +2.8% |
| Gross operating margin | 9900 | €15,299 | €7,112 | -€8,187 | -53.5% |
| Operating profit (loss) | 9901 | -€26,491 | -€34,909 | -€8,418 | -31.8% |
| Financial income | 75/76B | €124 | €9,908 | +€9,784 | +7892.7% |
| Recurring financial income | 75 | €124 | €9,908 | +€9,784 | +7892.7% |
| Financial charges | 65/66B | €1,572 | €121 | -€1,451 | -92.3% |
| Recurring financial charges | 65 | €1,572 | €121 | -€1,451 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,939 | -€25,123 | +€2,816 | +10.1% |
| Income taxes | 67/77 | €215 | €197 | -€18 | -8.6% |
| Profit (loss) for the period | 9904 | -€28,154 | -€25,320 | +€2,835 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,154 | -€25,320 | +€2,835 | +10.1% |
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 8 October 2026 via checked.be.