Commit Design: 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 Design
Largest movements
- Tangible fixed assets -€21,512
down €21,512 (-66.5%), from €32,337 to €10,825
of which Furniture and vehicles: -€22,982
- Cash +€4,961
up €4,961 (+44.5%), from €11,137 to €16,097
mainly Investment in fixed assets (net) (+€17,782) and Receivables within one year (+€4,263)
- Receivables within one year -€4,263
down €4,263 (-19.6%), from €21,774 to €17,512
- Deferred charges and accrued income +€3,462
up €3,462 (+223.0%), from €1,553 to €5,015
- Debts after one year -€17,913
down €17,913 (-100.0%), from €17,913 to €0
- Current portion of long-term debt -€5,802
down €5,802 (-100.0%), from €5,802 to €0
- Trade debts +€2,867
up €2,867 (+88.8%), from €3,227 to €6,093
- Other debts +€1,481
up €1,481 (+77.0%), from €1,923 to €3,403
- Tax, wage and social debts +€1,165
up €1,165 (+9.5%), from €12,301 to €13,466
- Gross operating margin -€20,192
down €20,192 (-45.7%), from €44,154 to €23,962
- Write-downs +€10,830
new in 2025: €10,830
- Taxes -€7,518
down €7,518 (-88.7%), from €8,477 to €959
- Depreciation -€7,287
down €7,287 (-66.1%), from €11,017 to €3,730
- Other operating charges +€3,181
up €3,181 (+353.2%), from €901 to €4,081
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 | €66,801 | €49,449 | -€17,352 | -26.0% |
| Fixed assets | 21/28 | €32,337 | €10,825 | -€21,512 | -66.5% |
| Tangible fixed assets | 22/27 | €32,337 | €10,825 | -€21,512 | -66.5% |
| Plant, machinery and equipment | 23 | €6,142 | €7,612 | +€1,470 | +23.9% |
| Furniture and vehicles | 24 | €26,196 | €3,213 | -€22,982 | -87.7% |
| Current assets | 29/58 | €34,464 | €38,624 | +€4,160 | +12.1% |
| Amounts receivable within one year | 40/41 | €21,774 | €17,512 | -€4,263 | -19.6% |
| Trade receivables | 40 | €21,774 | €17,512 | -€4,263 | -19.6% |
| Cash at bank and in hand | 54/58 | €11,137 | €16,097 | +€4,961 | +44.5% |
| Deferred charges and accrued income | 490/1 | €1,553 | €5,015 | +€3,462 | +223.0% |
| Total equity and liabilities | 10/49 | €66,801 | €49,449 | -€17,352 | -26.0% |
| Equity | 10/15 | €25,636 | €25,844 | +€208 | +0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €636 | €844 | +€208 | +32.7% |
| Amounts payable | 17/49 | €41,165 | €23,605 | -€17,560 | -42.7% |
| Amounts payable after more than one year | 17 | €17,913 | €0 | -€17,913 | -100.0% |
| Financial debts | 170/4 | €17,913 | €0 | -€17,913 | -100.0% |
| Amounts payable within one year | 42/48 | €23,252 | €22,963 | -€289 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €5,802 | €0 | -€5,802 | -100.0% |
| Trade debts | 44 | €3,227 | €6,093 | +€2,867 | +88.8% |
| Suppliers | 440/4 | €3,227 | €6,093 | +€2,867 | +88.8% |
| Taxes, remuneration and social security | 45 | €12,301 | €13,466 | +€1,165 | +9.5% |
| Taxes | 450/3 | €12,301 | €13,466 | +€1,165 | +9.5% |
| Other amounts payable | 47/48 | €1,923 | €3,403 | +€1,481 | +77.0% |
| Accrued charges and deferred income | 492/3 | - | €642 | +€642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,017 | €3,730 | -€7,287 | -66.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,830 | +€10,830 | |
| Other operating charges | 640/8 | €901 | €4,081 | +€3,181 | +353.2% |
| Gross operating margin | 9900 | €44,154 | €23,962 | -€20,192 | -45.7% |
| Operating profit (loss) | 9901 | €32,237 | €5,320 | -€26,916 | -83.5% |
| Financial charges | 65/66B | €1,463 | €3,320 | +€1,857 | +126.9% |
| Recurring financial charges | 65 | €1,463 | €3,320 | +€1,857 | +126.9% |
| Profit (loss) for the period before taxes | 9903 | €30,773 | €2,000 | -€28,773 | -93.5% |
| Income taxes | 67/77 | €8,477 | €959 | -€7,518 | -88.7% |
| Profit (loss) for the period | 9904 | €22,296 | €1,041 | -€21,255 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,296 | €1,041 | -€21,255 | -95.3% |
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 5 October 2026 via checked.be.