COMMIT CONSULTING: 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 CONSULTING
Largest movements
- Cash +€47,579
up €47,579 (+70.4%), from €67,624 to €115,203
mainly Net result for the year (+€62,428) and Tax, wage and social debts (+€9,425)
- Tangible fixed assets +€17,512
up €17,512 (+928.3%), from €1,886 to €19,398
of which Land and buildings: +€15,916
- Receivables within one year +€6,065
up €6,065 (+34.6%), from €17,536 to €23,602
- Reserves +€61,600
up €61,600 (+107.3%), from €57,400 to €119,000
- Tax, wage and social debts +€9,425
up €9,425 (+38.4%), from €24,543 to €33,967
of which Taxes: +€9,405
- Gross operating margin +€41,854
up €41,854 (+87.5%), from €47,848 to €89,703
- Taxes +€10,750
up €10,750 (+83.7%), from €12,838 to €23,588
- Depreciation +€1,513
up €1,513 (+227.6%), from €665 to €2,178
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 | €87,442 | €158,859 | +€71,417 | +81.7% |
| Fixed assets | 21/28 | €1,886 | €19,398 | +€17,512 | +928.3% |
| Tangible fixed assets | 22/27 | €1,886 | €19,398 | +€17,512 | +928.3% |
| Land and buildings | 22 | - | €15,916 | +€15,916 | |
| Furniture and vehicles | 24 | €1,886 | €3,482 | +€1,596 | +84.6% |
| Current assets | 29/58 | €85,556 | €139,461 | +€53,905 | +63.0% |
| Amounts receivable within one year | 40/41 | €17,536 | €23,602 | +€6,065 | +34.6% |
| Trade receivables | 40 | €17,536 | €23,602 | +€6,065 | +34.6% |
| Cash at bank and in hand | 54/58 | €67,624 | €115,203 | +€47,579 | +70.4% |
| Deferred charges and accrued income | 490/1 | €396 | €657 | +€261 | +65.9% |
| Total equity and liabilities | 10/49 | €87,442 | €158,859 | +€71,417 | +81.7% |
| Equity | 10/15 | €60,442 | €122,036 | +€61,595 | +101.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €57,400 | €119,000 | +€61,600 | +107.3% |
| Distributable reserves | 133 | €57,400 | €119,000 | +€61,600 | +107.3% |
| Profit (loss) carried forward | 14 | €42 | €36 | -€5 | -13.0% |
| Amounts payable | 17/49 | €27,000 | €36,823 | +€9,822 | +36.4% |
| Amounts payable within one year | 42/48 | €27,000 | €36,823 | +€9,822 | +36.4% |
| Trade debts | 44 | €1,144 | €1,320 | +€175 | +15.3% |
| Suppliers | 440/4 | €1,144 | €1,320 | +€175 | +15.3% |
| Taxes, remuneration and social security | 45 | €24,543 | €33,967 | +€9,425 | +38.4% |
| Taxes | 450/3 | €21,778 | €31,183 | +€9,405 | +43.2% |
| Remuneration and social security | 454/9 | €2,765 | €2,784 | +€19 | +0.7% |
| Other amounts payable | 47/48 | €1,313 | €1,536 | +€222 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €665 | €2,178 | +€1,513 | +227.6% |
| Other operating charges | 640/8 | €439 | €999 | +€560 | +127.8% |
| Non-recurring operating charges | 66A | €1,076 | €94 | -€982 | -91.2% |
| Gross operating margin | 9900 | €47,848 | €89,703 | +€41,854 | +87.5% |
| Operating profit (loss) | 9901 | €45,669 | €86,431 | +€40,762 | +89.3% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €675 | €430 | -€245 | -36.3% |
| Recurring financial charges | 65 | €675 | €430 | -€245 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €44,994 | €86,016 | +€41,022 | +91.2% |
| Income taxes | 67/77 | €12,838 | €23,588 | +€10,750 | +83.7% |
| Profit (loss) for the period | 9904 | €32,156 | €62,428 | +€30,271 | +94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,156 | €62,428 | +€30,271 | +94.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.