Commerbe: 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.
Commerbe
Largest movements
- Cash -€1,575
down €1,575 (-5.5%), from €28,412 to €26,837
mainly Trade debts (-€1,178) and Net result for the year (-€594)
- Trade debts -€1,178
down €1,178 (-90.6%), from €1,301 to €123
- Profit (loss) carried forward -€594
down €594 (-0.2%), from -€377,350 to -€377,944
- Gross operating margin -€21,144
down €21,144, from €20,982 to -€163
- Purchases and services -€2,878
no longer reported in 2025 (was €2,878)
- Financial charges -€1,683
down €1,683 (-97.3%), from €1,729 to €47
of which Non-recurring financial charges: -€1,687
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 | €28,609 | €26,837 | -€1,772 | -6.2% |
| Current assets | 29/58 | €28,609 | €26,837 | -€1,772 | -6.2% |
| Amounts receivable within one year | 40/41 | €197 | - | -€197 | |
| Trade receivables | 40 | €197 | - | -€197 | |
| Cash at bank and in hand | 54/58 | €28,412 | €26,837 | -€1,575 | -5.5% |
| Total equity and liabilities | 10/49 | €28,609 | €26,837 | -€1,772 | -6.2% |
| Equity | 10/15 | -€12,843 | -€13,437 | -€594 | -4.6% |
| Contributions | 10/11 | €347,150 | €347,150 | = | 0.0% |
| Capital | 10 | €347,150 | €347,150 | = | 0.0% |
| Issued capital | 100 | €347,150 | €347,150 | = | 0.0% |
| Reserves | 13 | €17,358 | €17,358 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,358 | €17,358 | = | 0.0% |
| Legal reserve | 130 | €17,358 | €17,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€377,350 | -€377,944 | -€594 | -0.2% |
| Amounts payable | 17/49 | €41,452 | €40,274 | -€1,178 | -2.8% |
| Amounts payable within one year | 42/48 | €41,452 | €40,274 | -€1,178 | -2.8% |
| Trade debts | 44 | €1,301 | €123 | -€1,178 | -90.6% |
| Suppliers | 440/4 | €1,301 | €123 | -€1,178 | -90.6% |
| Other amounts payable | 47/48 | €40,151 | €40,151 | = | 0.0% |
| Non-recurring operating income | 76A | €23,860 | - | -€23,860 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,878 | - | -€2,878 | |
| Other operating charges | 640/8 | €231 | €385 | +€154 | +66.3% |
| Gross operating margin | 9900 | €20,982 | -€163 | -€21,144 | |
| Operating profit (loss) | 9901 | €20,750 | -€548 | -€21,298 | |
| Financial charges | 65/66B | €1,729 | €47 | -€1,683 | -97.3% |
| Recurring financial charges | 65 | €42 | €47 | +€5 | +10.7% |
| Non-recurring financial charges | 66B | €1,687 | - | -€1,687 | |
| Profit (loss) for the period before taxes | 9903 | €19,021 | -€594 | -€19,615 | |
| Profit (loss) for the period | 9904 | €19,021 | -€594 | -€19,615 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,021 | -€594 | -€19,615 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.