CommeN: 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.
CommeN
Largest movements
- Tangible fixed assets +€18,776
up €18,776 (+26.3%), from €71,307 to €90,083
- Cash +€2,245
new in 2025: €2,245
mainly Net result for the year (+€18,535) and Other debts (+€9,601)
- Stocks and contracts +€2,199
new in 2025: €2,199
- Profit (loss) carried forward +€18,535
up €18,535 (+87.4%), from -€21,199 to -€2,665
- Other debts +€9,601
up €9,601 (+53.4%), from €17,965 to €27,566
- Short-term financial debts -€7,052
no longer reported in 2025 (was €7,052)
- Current portion of long-term debt +€6,029
up €6,029 (+10.4%), from €57,910 to €63,939
- Trade debts -€3,690
down €3,690 (-92.8%), from €3,975 to €284
- Gross operating margin +€31,605
up €31,605, from -€4,472 to €27,133
- Depreciation -€9,136
down €9,136 (-68.0%), from €13,436 to €4,299
- Financial charges +€3,108
up €3,108 (+426.4%), from €729 to €3,837
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 | €72,169 | €95,313 | +€23,144 | +32.1% |
| Fixed assets | 21/28 | €71,307 | €90,083 | +€18,776 | +26.3% |
| Tangible fixed assets | 22/27 | €71,307 | €90,083 | +€18,776 | +26.3% |
| Other tangible fixed assets | 26 | €71,307 | €90,083 | +€18,776 | +26.3% |
| Current assets | 29/58 | €862 | €5,230 | +€4,367 | +506.6% |
| Stocks and contracts in progress | 3 | - | €2,199 | +€2,199 | |
| Stocks | 30/36 | - | €2,199 | +€2,199 | |
| Amounts receivable within one year | 40/41 | €862 | €385 | -€477 | -55.3% |
| Trade receivables | 40 | - | €385 | +€385 | |
| Other amounts receivable | 41 | €862 | - | -€862 | |
| Cash at bank and in hand | 54/58 | - | €2,245 | +€2,245 | |
| Deferred charges and accrued income | 490/1 | - | €400 | +€400 | |
| Total equity and liabilities | 10/49 | €72,169 | €95,313 | +€23,144 | +32.1% |
| Equity | 10/15 | -€16,199 | €2,335 | +€18,535 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,199 | -€2,665 | +€18,535 | +87.4% |
| Amounts payable | 17/49 | €88,368 | €92,977 | +€4,609 | +5.2% |
| Amounts payable within one year | 42/48 | €87,080 | €92,977 | +€5,897 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €57,910 | €63,939 | +€6,029 | +10.4% |
| Financial debts | 43 | €7,052 | - | -€7,052 | |
| Credit institutions | 430/8 | €7,052 | - | -€7,052 | |
| Trade debts | 44 | €3,975 | €284 | -€3,690 | -92.8% |
| Suppliers | 440/4 | €3,975 | €284 | -€3,690 | -92.8% |
| Taxes, remuneration and social security | 45 | €178 | €1,189 | +€1,011 | +568.5% |
| Taxes | 450/3 | €178 | €1,189 | +€1,011 | +568.5% |
| Other amounts payable | 47/48 | €17,965 | €27,566 | +€9,601 | +53.4% |
| Accrued charges and deferred income | 492/3 | €1,288 | - | -€1,288 | |
| Non-recurring operating income | 76A | - | €23,076 | +€23,076 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,436 | €4,299 | -€9,136 | -68.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€4,472 | €27,133 | +€31,605 | |
| Operating profit (loss) | 9901 | -€18,357 | €22,372 | +€40,729 | |
| Financial charges | 65/66B | €729 | €3,837 | +€3,108 | +426.4% |
| Recurring financial charges | 65 | €729 | €3,837 | +€3,108 | +426.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,086 | €18,535 | +€37,620 | |
| Profit (loss) for the period | 9904 | -€19,086 | €18,535 | +€37,620 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,086 | €18,535 | +€37,620 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.