COMMIS: 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.
COMMIS
Largest movements
- Tangible fixed assets +€480,620
up €480,620 (+14.0%), from €3.4m to €3.9m
of which Land and buildings: +€486,295
- Receivables within one year +€57,135
up €57,135 (+25.1%), from €227,507 to €284,642
of which Trade receivables: +€56,226
- Debts after one year +€332,862
new in 2025: €332,862
- Other debts +€110,963
up €110,963 (+25.1%), from €442,360 to €553,324
- Current portion of long-term debt +€88,761
new in 2025: €88,761
- Gross operating margin +€212,457
up €212,457, from -€7,230 to €205,226
- Depreciation +€108,182
up €108,182 (+334%), from €32,398 to €140,579
- Other operating charges +€9,888
up €9,888 (+119%), from €8,344 to €18,232
- Financial charges +€8,010
up €8,010 (+5,700%), from €141 to €8,150
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 | €3,701,601 | €4,272,876 | +€571,275 | +15.4% |
| Fixed assets | 21/28 | €3,436,061 | €3,916,681 | +€480,620 | +14.0% |
| Tangible fixed assets | 22/27 | €3,436,061 | €3,916,681 | +€480,620 | +14.0% |
| Land and buildings | 22 | €3,420,796 | €3,907,091 | +€486,295 | +14.2% |
| Furniture and vehicles | 24 | €15,265 | €9,590 | -€5,675 | -37.2% |
| Current assets | 29/58 | €265,540 | €356,195 | +€90,654 | +34.1% |
| Amounts receivable within one year | 40/41 | €227,507 | €284,642 | +€57,135 | +25.1% |
| Trade receivables | 40 | €0 | €56,226 | +€56,226 | |
| Other amounts receivable | 41 | €227,507 | €228,415 | +€908 | +0.4% |
| Cash at bank and in hand | 54/58 | €35,611 | €67,503 | +€31,892 | +89.6% |
| Deferred charges and accrued income | 490/1 | €2,422 | €4,050 | +€1,628 | +67.2% |
| Total equity and liabilities | 10/49 | €3,701,601 | €4,272,876 | +€571,275 | +15.4% |
| Equity | 10/15 | €3,248,664 | €3,289,905 | +€41,241 | +1.3% |
| Contributions | 10/11 | €3,436,859 | €3,436,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€188,195 | -€146,954 | +€41,241 | +21.9% |
| Amounts payable | 17/49 | €452,937 | €982,971 | +€530,034 | +117% |
| Amounts payable after more than one year | 17 | - | €332,862 | +€332,862 | |
| Financial debts | 170/4 | - | €332,862 | +€332,862 | |
| Amounts payable within one year | 42/48 | €452,423 | €649,581 | +€197,157 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | - | €88,761 | +€88,761 | |
| Trade debts | 44 | €9,052 | €6,115 | -€2,937 | -32.4% |
| Suppliers | 440/4 | €9,052 | €6,115 | -€2,937 | -32.4% |
| Taxes, remuneration and social security | 45 | €1,011 | €1,381 | +€370 | +36.6% |
| Taxes | 450/3 | €1,011 | €1,381 | +€370 | +36.6% |
| Other amounts payable | 47/48 | €442,360 | €553,324 | +€110,963 | +25.1% |
| Accrued charges and deferred income | 492/3 | €513 | €528 | +€14 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,398 | €140,579 | +€108,182 | +334% |
| Other operating charges | 640/8 | €8,344 | €18,232 | +€9,888 | +119% |
| Gross operating margin | 9900 | -€7,230 | €205,226 | +€212,457 | |
| Operating profit (loss) | 9901 | -€47,972 | €46,415 | +€94,387 | |
| Financial income | 75/76B | €2,236 | €3,218 | +€982 | +43.9% |
| Recurring financial income | 75 | €2,236 | €3,218 | +€982 | +43.9% |
| Financial charges | 65/66B | €141 | €8,150 | +€8,010 | +5,700% |
| Recurring financial charges | 65 | €141 | €8,150 | +€8,010 | +5,700% |
| Profit (loss) for the period before taxes | 9903 | -€45,876 | €41,483 | +€87,360 | |
| Income taxes | 67/77 | €190 | €243 | +€53 | +27.8% |
| Profit (loss) for the period | 9904 | -€46,066 | €41,241 | +€87,307 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,066 | €41,241 | +€87,307 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.