CommExE: 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.
CommExE
Largest movements
- Cash +€46,481
up €46,481 (+63.3%), from €73,419 to €119,900
mainly Net result for the year (+€35,984) and Receivables within one year (+€12,607)
- Receivables within one year -€12,607
down €12,607 (-30.7%), from €41,005 to €28,398
of which Trade receivables: -€12,800
- Reserves +€35,984
up €35,984 (+41.6%), from €86,473 to €122,456
- Tax, wage and social debts -€7,185
down €7,185 (-24.7%), from €29,073 to €21,888
- Other debts +€3,303
up €3,303 (+2,003%), from €165 to €3,468
- Gross operating margin -€66,294
down €66,294 (-57.2%), from €115,952 to €49,657
- Taxes -€12,794
down €12,794 (-54.4%), from €23,518 to €10,725
- Depreciation -€1,688
down €1,688 (-59.2%), from €2,851 to €1,162
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 | €119,290 | €152,458 | +€33,168 | +27.8% |
| Fixed assets | 21/28 | €4,205 | €3,043 | -€1,162 | -27.6% |
| Tangible fixed assets | 22/27 | €4,205 | €3,043 | -€1,162 | -27.6% |
| Plant, machinery and equipment | 23 | €2,424 | €2,149 | -€275 | -11.3% |
| Furniture and vehicles | 24 | €1,781 | €894 | -€888 | -49.8% |
| Current assets | 29/58 | €115,085 | €149,415 | +€34,331 | +29.8% |
| Amounts receivable within one year | 40/41 | €41,005 | €28,398 | -€12,607 | -30.7% |
| Trade receivables | 40 | €40,529 | €27,730 | -€12,800 | -31.6% |
| Other amounts receivable | 41 | €475 | €668 | +€193 | +40.6% |
| Cash at bank and in hand | 54/58 | €73,419 | €119,900 | +€46,481 | +63.3% |
| Deferred charges and accrued income | 490/1 | €661 | €1,117 | +€457 | +69.1% |
| Total equity and liabilities | 10/49 | €119,290 | €152,458 | +€33,168 | +27.8% |
| Equity | 10/15 | €89,973 | €125,956 | +€35,984 | +40.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €86,473 | €122,456 | +€35,984 | +41.6% |
| Distributable reserves | 133 | €86,473 | €122,456 | +€35,984 | +41.6% |
| Amounts payable | 17/49 | €29,317 | €26,502 | -€2,815 | -9.6% |
| Amounts payable within one year | 42/48 | €29,317 | €26,502 | -€2,815 | -9.6% |
| Trade debts | 44 | €79 | €1,146 | +€1,067 | +1,347% |
| Suppliers | 440/4 | €79 | €1,146 | +€1,067 | +1,347% |
| Taxes, remuneration and social security | 45 | €29,073 | €21,888 | -€7,185 | -24.7% |
| Taxes | 450/3 | €29,073 | €21,888 | -€7,185 | -24.7% |
| Other amounts payable | 47/48 | €165 | €3,468 | +€3,303 | +2,003% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,851 | €1,162 | -€1,688 | -59.2% |
| Other operating charges | 640/8 | €114 | €60 | -€54 | -47.2% |
| Gross operating margin | 9900 | €115,952 | €49,657 | -€66,294 | -57.2% |
| Operating profit (loss) | 9901 | €112,987 | €48,435 | -€64,552 | -57.1% |
| Financial income | 75/76B | €282 | €533 | +€252 | +89.4% |
| Recurring financial income | 75 | €282 | €533 | +€252 | +89.4% |
| Financial charges | 65/66B | €3,277 | €2,260 | -€1,018 | -31.0% |
| Recurring financial charges | 65 | €3,277 | €2,260 | -€1,018 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €109,991 | €46,708 | -€63,283 | -57.5% |
| Income taxes | 67/77 | €23,518 | €10,725 | -€12,794 | -54.4% |
| Profit (loss) for the period | 9904 | €86,473 | €35,984 | -€50,489 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €86,473 | €35,984 | -€50,489 | -58.4% |
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 17 October 2026 via checked.be.