Commitm: 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.
Commitm
Largest movements
- Cash +€20,203
up €20,203 (+18.8%), from €107,633 to €127,836
mainly Net result for the year (+€22,607) and Receivables within one year (+€6,897)
- Receivables within one year -€6,897
down €6,897 (-30.5%), from €22,627 to €15,730
- Reserves +€22,607
up €22,607 (+18.6%), from €121,614 to €144,221
- Tax, wage and social debts -€9,889
down €9,889 (-31.0%), from €31,911 to €22,022
- Gross operating margin -€24,539
down €24,539 (-43.1%), from €56,957 to €32,418
- Taxes -€4,779
down €4,779 (-39.4%), from €12,132 to €7,353
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 | €159,957 | €172,244 | +€12,287 | +7.7% |
| Fixed assets | 21/28 | €25,000 | €25,000 | = | 0.0% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €134,957 | €147,244 | +€12,287 | +9.1% |
| Amounts receivable within one year | 40/41 | €22,627 | €15,730 | -€6,897 | -30.5% |
| Trade receivables | 40 | €22,627 | €15,730 | -€6,897 | -30.5% |
| Cash at bank and in hand | 54/58 | €107,633 | €127,836 | +€20,203 | +18.8% |
| Deferred charges and accrued income | 490/1 | €4,697 | €3,678 | -€1,019 | -21.7% |
| Total equity and liabilities | 10/49 | €159,957 | €172,244 | +€12,287 | +7.7% |
| Equity | 10/15 | €124,614 | €147,221 | +€22,607 | +18.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €121,614 | €144,221 | +€22,607 | +18.6% |
| Distributable reserves | 133 | €121,614 | €144,221 | +€22,607 | +18.6% |
| Amounts payable | 17/49 | €35,343 | €25,023 | -€10,321 | -29.2% |
| Amounts payable within one year | 42/48 | €35,343 | €25,023 | -€10,321 | -29.2% |
| Trade debts | 44 | €3,321 | €2,541 | -€779 | -23.5% |
| Suppliers | 440/4 | €3,321 | €2,541 | -€779 | -23.5% |
| Taxes, remuneration and social security | 45 | €31,911 | €22,022 | -€9,889 | -31.0% |
| Taxes | 450/3 | €31,911 | €22,022 | -€9,889 | -31.0% |
| Other amounts payable | 47/48 | €111 | €460 | +€348 | +312.7% |
| Other operating charges | 640/8 | €558 | €296 | -€262 | -46.9% |
| Gross operating margin | 9900 | €56,957 | €32,418 | -€24,539 | -43.1% |
| Operating profit (loss) | 9901 | €56,399 | €32,121 | -€24,277 | -43.0% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €1,638 | €2,166 | +€528 | +32.2% |
| Recurring financial charges | 65 | €1,638 | €2,166 | +€528 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €54,761 | €29,961 | -€24,800 | -45.3% |
| Income taxes | 67/77 | €12,132 | €7,353 | -€4,779 | -39.4% |
| Profit (loss) for the period | 9904 | €42,629 | €22,607 | -€20,022 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,629 | €22,607 | -€20,022 | -47.0% |
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 9 October 2026 via checked.be.