COMMIT: 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.
COMMIT
Largest movements
- Receivables after one year +€23,277
new in 2025: €23,277
- Tangible fixed assets -€9,576
down €9,576 (-19.5%), from €49,005 to €39,429
of which Furniture and vehicles: -€9,416
- Receivables within one year -€8,933
down €8,933 (-46.1%), from €19,360 to €10,427
- Cash +€5,768
up €5,768 (+12.6%), from €45,954 to €51,723
mainly Net result for the year (+€47,762) and Depreciation (+€13,294)
- Reserves +€47,762
up €47,762 (+91.5%), from €52,203 to €99,965
- Debts after one year -€35,000
no longer reported in 2025 (was €35,000)
- Gross operating margin +€13,605
up €13,605 (+21.3%), from €63,955 to €77,561
- Taxes +€3,761
up €3,761 (+29.9%), from €12,566 to €16,327
- Financial charges -€2,163
no longer reported in 2025 (was €2,163)
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 | €192,874 | €203,486 | +€10,612 | +5.5% |
| Fixed assets | 21/28 | €126,270 | €116,694 | -€9,576 | -7.6% |
| Tangible fixed assets | 22/27 | €49,005 | €39,429 | -€9,576 | -19.5% |
| Plant, machinery and equipment | 23 | €1,297 | €1,137 | -€160 | -12.4% |
| Furniture and vehicles | 24 | €47,708 | €38,292 | -€9,416 | -19.7% |
| Financial fixed assets | 28 | €77,265 | €77,265 | = | 0.0% |
| Current assets | 29/58 | €66,604 | €86,792 | +€20,189 | +30.3% |
| Amounts receivable after more than one year | 29 | - | €23,277 | +€23,277 | |
| Trade receivables | 290 | - | €23,277 | +€23,277 | |
| Amounts receivable within one year | 40/41 | €19,360 | €10,427 | -€8,933 | -46.1% |
| Trade receivables | 40 | €19,360 | €10,427 | -€8,933 | -46.1% |
| Cash at bank and in hand | 54/58 | €45,954 | €51,723 | +€5,768 | +12.6% |
| Deferred charges and accrued income | 490/1 | €1,289 | €1,366 | +€77 | +5.9% |
| Total equity and liabilities | 10/49 | €192,874 | €203,486 | +€10,612 | +5.5% |
| Equity | 10/15 | €54,703 | €102,465 | +€47,762 | +87.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €52,203 | €99,965 | +€47,762 | +91.5% |
| Distributable reserves | 133 | €52,203 | €99,965 | +€47,762 | +91.5% |
| Amounts payable | 17/49 | €138,171 | €101,021 | -€37,149 | -26.9% |
| Amounts payable after more than one year | 17 | €35,000 | - | -€35,000 | |
| Financial debts | 170/4 | €35,000 | - | -€35,000 | |
| Amounts payable within one year | 42/48 | €103,171 | €100,302 | -€2,869 | -2.8% |
| Trade debts | 44 | €792 | €234 | -€558 | -70.5% |
| Suppliers | 440/4 | €792 | €234 | -€558 | -70.5% |
| Taxes, remuneration and social security | 45 | €23,048 | €21,184 | -€1,864 | -8.1% |
| Taxes | 450/3 | €23,048 | €21,184 | -€1,864 | -8.1% |
| Other amounts payable | 47/48 | €79,330 | €78,884 | -€446 | -0.6% |
| Accrued charges and deferred income | 492/3 | - | €719 | +€719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,745 | €13,294 | +€550 | +4.3% |
| Other operating charges | 640/8 | €63 | €178 | +€115 | +182.8% |
| Gross operating margin | 9900 | €63,955 | €77,561 | +€13,605 | +21.3% |
| Operating profit (loss) | 9901 | €51,148 | €64,088 | +€12,940 | +25.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,163 | - | -€2,163 | |
| Recurring financial charges | 65 | €2,163 | - | -€2,163 | |
| Profit (loss) for the period before taxes | 9903 | €48,985 | €64,088 | +€15,104 | +30.8% |
| Income taxes | 67/77 | €12,566 | €16,327 | +€3,761 | +29.9% |
| Profit (loss) for the period | 9904 | €36,419 | €47,762 | +€11,343 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,419 | €47,762 | +€11,343 | +31.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.