CommFusion: 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.
CommFusion
Largest movements
- Receivables within one year -€43,004
down €43,004 (-52.0%), from €82,755 to €39,751
of which Other amounts receivable: -€40,000
- Cash +€17,819
up €17,819 (+81.2%), from €21,938 to €39,756
mainly Net result for the year (+€67,603) and Receivables within one year (+€43,004)
- Tangible fixed assets -€1,534
down €1,534 (-100%), from €1,534 to €0
- Reserves -€34,086
down €34,086 (-100%), from €34,086 to €0
- Other debts +€7,145
up €7,145 (+11.1%), from €64,398 to €71,543
- Gross operating margin +€4,261
up €4,261 (+4.8%), from €89,417 to €93,678
- Taxes +€1,118
up €1,118 (+5.0%), from €22,416 to €23,533
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 | €107,354 | €80,544 | -€26,810 | -25.0% |
| Fixed assets | 21/28 | €1,534 | €0 | -€1,534 | -100% |
| Tangible fixed assets | 22/27 | €1,534 | €0 | -€1,534 | -100% |
| Furniture and vehicles | 24 | €1,534 | €0 | -€1,534 | -100% |
| Current assets | 29/58 | €105,820 | €80,544 | -€25,275 | -23.9% |
| Amounts receivable within one year | 40/41 | €82,755 | €39,751 | -€43,004 | -52.0% |
| Trade receivables | 40 | €42,755 | €39,751 | -€3,004 | -7.0% |
| Other amounts receivable | 41 | €40,000 | €0 | -€40,000 | -100% |
| Cash at bank and in hand | 54/58 | €21,938 | €39,756 | +€17,819 | +81.2% |
| Deferred charges and accrued income | 490/1 | €1,127 | €1,037 | -€90 | -8.0% |
| Total equity and liabilities | 10/49 | €107,354 | €80,544 | -€26,810 | -25.0% |
| Equity | 10/15 | €34,186 | €100 | -€34,086 | -99.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €34,086 | €0 | -€34,086 | -100% |
| Distributable reserves | 133 | €34,086 | €0 | -€34,086 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €73,168 | €80,444 | +€7,276 | +9.9% |
| Amounts payable within one year | 42/48 | €73,152 | €80,444 | +€7,293 | +10.0% |
| Financial debts | 43 | - | €451 | +€451 | |
| Credit institutions | 430/8 | - | €451 | +€451 | |
| Trade debts | 44 | €1,048 | €534 | -€514 | -49.0% |
| Suppliers | 440/4 | €1,048 | €534 | -€514 | -49.0% |
| Taxes, remuneration and social security | 45 | €7,706 | €7,917 | +€210 | +2.7% |
| Taxes | 450/3 | €7,706 | €7,917 | +€210 | +2.7% |
| Other amounts payable | 47/48 | €64,398 | €71,543 | +€7,145 | +11.1% |
| Accrued charges and deferred income | 492/3 | €17 | €0 | -€17 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,566 | €1,534 | -€31 | -2.0% |
| Other operating charges | 640/8 | €1,145 | €837 | -€308 | -26.9% |
| Gross operating margin | 9900 | €89,417 | €93,678 | +€4,261 | +4.8% |
| Operating profit (loss) | 9901 | €86,707 | €91,307 | +€4,600 | +5.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €45 | €171 | +€126 | +280% |
| Recurring financial charges | 65 | €45 | €171 | +€126 | +280% |
| Profit (loss) for the period before taxes | 9903 | €86,662 | €91,136 | +€4,474 | +5.2% |
| Income taxes | 67/77 | €22,416 | €23,533 | +€1,118 | +5.0% |
| Profit (loss) for the period | 9904 | €64,246 | €67,603 | +€3,357 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,246 | €67,603 | +€3,357 | +5.2% |
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 15 October 2026 via checked.be.