CommePromis: 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.
CommePromis
Largest movements
- Cash +€19,360
up €19,360 (+324%), from €5,983 to €25,343
mainly Net result for the year (+€16,194) and Tax, wage and social debts (+€1,208)
- Receivables within one year -€494
down €494 (-13.0%), from €3,799 to €3,305
- Profit (loss) carried forward +€16,194
up €16,194 (+50.0%), from -€32,380 to -€16,186
- Tax, wage and social debts +€1,208
up €1,208 (+191%), from €631 to €1,839
- Other debts +€1,149
up €1,149 (+3.9%), from €29,489 to €30,638
- Gross operating margin +€14,535
up €14,535 (+710%), from €2,048 to €16,583
- Other operating charges -€1,189
down €1,189 (-85.0%), from €1,399 to €210
- Financial charges -€596
down €596 (-92.5%), from €644 to €48
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 | €10,140 | €28,841 | +€18,701 | +184% |
| Fixed assets | 21/28 | €358 | €193 | -€165 | -46.1% |
| Tangible fixed assets | 22/27 | €358 | €193 | -€165 | -46.1% |
| Other tangible fixed assets | 26 | €358 | €193 | -€165 | -46.1% |
| Current assets | 29/58 | €9,782 | €28,648 | +€18,866 | +193% |
| Amounts receivable within one year | 40/41 | €3,799 | €3,305 | -€494 | -13.0% |
| Trade receivables | 40 | €3,799 | €3,305 | -€494 | -13.0% |
| Cash at bank and in hand | 54/58 | €5,983 | €25,343 | +€19,360 | +324% |
| Total equity and liabilities | 10/49 | €10,140 | €28,841 | +€18,701 | +184% |
| Equity | 10/15 | -€19,980 | -€3,786 | +€16,194 | +81.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,380 | -€16,186 | +€16,194 | +50.0% |
| Amounts payable | 17/49 | €30,120 | €32,627 | +€2,507 | +8.3% |
| Amounts payable within one year | 42/48 | €30,120 | €32,627 | +€2,507 | +8.3% |
| Trade debts | 44 | - | €150 | +€150 | |
| Suppliers | 440/4 | - | €150 | +€150 | |
| Taxes, remuneration and social security | 45 | €631 | €1,839 | +€1,208 | +191% |
| Taxes | 450/3 | €631 | €1,839 | +€1,208 | +191% |
| Other amounts payable | 47/48 | €29,489 | €30,638 | +€1,149 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166 | €165 | -€1 | -0.6% |
| Other operating charges | 640/8 | €1,399 | €210 | -€1,189 | -85.0% |
| Gross operating margin | 9900 | €2,048 | €16,583 | +€14,535 | +710% |
| Operating profit (loss) | 9901 | €483 | €16,208 | +€15,725 | +3,256% |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €644 | €48 | -€596 | -92.5% |
| Recurring financial charges | 65 | €644 | €48 | -€596 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | -€161 | €16,194 | +€16,355 | |
| Profit (loss) for the period | 9904 | -€161 | €16,194 | +€16,355 | |
| Profit (loss) for the period to be appropriated | 9905 | -€161 | €16,194 | +€16,355 |
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.