COMMISSARIS IMMO: 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.
COMMISSARIS IMMO
Largest movements
- Tangible fixed assets +€4,000
new in 2025: €4,000
- Receivables within one year +€3,619
up €3,619 (+11.4%), from €31,762 to €35,382
of which Other amounts receivable: +€3,619
- Cash -€2,837
down €2,837 (-7.4%), from €38,589 to €35,752
mainly Investment in fixed assets (net) (-€5,000) and Receivables within one year (-€3,619)
- Profit (loss) carried forward +€5,388
up €5,388 (+16.1%), from €33,472 to €38,861
- Depreciation +€1,000
new in 2025: €1,000
- Gross operating margin +€890
up €890 (+11.7%), from €7,617 to €8,507
- Taxes -€451
down €451 (-18.7%), from €2,412 to €1,961
- Financial income +€113
up €113 (+74.2%), from €152 to €266
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 | €70,351 | €75,134 | +€4,782 | +6.8% |
| Fixed assets | 21/28 | - | €4,000 | +€4,000 | |
| Tangible fixed assets | 22/27 | - | €4,000 | +€4,000 | |
| Leasing and similar rights | 25 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €70,351 | €71,134 | +€782 | +1.1% |
| Amounts receivable within one year | 40/41 | €31,762 | €35,382 | +€3,619 | +11.4% |
| Trade receivables | 40 | €95 | €95 | = | 0.0% |
| Other amounts receivable | 41 | €31,668 | €35,287 | +€3,619 | +11.4% |
| Cash at bank and in hand | 54/58 | €38,589 | €35,752 | -€2,837 | -7.4% |
| Total equity and liabilities | 10/49 | €70,351 | €75,134 | +€4,782 | +6.8% |
| Equity | 10/15 | €65,149 | €70,537 | +€5,388 | +8.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €690 | €690 | = | 0.0% |
| Non-distributable reserves | 130/1 | €690 | €690 | = | 0.0% |
| Legal reserve | 130 | €690 | €690 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,472 | €38,861 | +€5,388 | +16.1% |
| Amounts payable | 17/49 | €5,202 | €4,596 | -€606 | -11.6% |
| Amounts payable within one year | 42/48 | €5,202 | €4,596 | -€606 | -11.6% |
| Trade debts | 44 | €165 | €183 | +€18 | +11.0% |
| Suppliers | 440/4 | €165 | €183 | +€18 | +11.0% |
| Taxes, remuneration and social security | 45 | €5,037 | €4,413 | -€624 | -12.4% |
| Taxes | 450/3 | €5,037 | €4,413 | -€624 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €420 | €376 | -€44 | -10.4% |
| Gross operating margin | 9900 | €7,617 | €8,507 | +€890 | +11.7% |
| Operating profit (loss) | 9901 | €7,197 | €7,130 | -€66 | -0.9% |
| Financial income | 75/76B | €152 | €266 | +€113 | +74.2% |
| Recurring financial income | 75 | €152 | €266 | +€113 | +74.2% |
| Financial charges | 65/66B | €56 | €46 | -€10 | -17.6% |
| Recurring financial charges | 65 | €56 | €46 | -€10 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €7,292 | €7,349 | +€57 | +0.8% |
| Income taxes | 67/77 | €2,412 | €1,961 | -€451 | -18.7% |
| Profit (loss) for the period | 9904 | €4,880 | €5,388 | +€508 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,880 | €5,388 | +€508 | +10.4% |
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.