COMMLINK: 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.
COMMLINK
Largest movements
- Receivables within one year +€630,492
up €630,492 (+55.8%), from €1.1m to €1.8m
- Cash -€599,291
down €599,291 (-81.9%), from €731,776 to €132,485
mainly Receivables within one year (-€630,492)
No liability line moved by more than 1% of the balance sheet total.
- Taxes +€19,071
up €19,071 (+339.2%), from €5,623 to €24,694
- Financial income +€11,276
up €11,276 (+28.4%), from €39,660 to €50,936
- Gross operating margin -€6,991
down €6,991, from €6,224 to -€766
- Other operating charges +€901
up €901 (+46.5%), from €1,938 to €2,839
- Financial charges +€304
up €304 (+206.1%), from €148 to €452
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 | €2,556,812 | €2,580,221 | +€23,409 | +0.9% |
| Fixed assets | 21/28 | €696,088 | €688,296 | -€7,792 | -1.1% |
| Tangible fixed assets | 22/27 | €696,088 | €688,296 | -€7,792 | -1.1% |
| Land and buildings | 22 | €675,685 | €670,675 | -€5,009 | -0.7% |
| Plant, machinery and equipment | 23 | €1,189 | €793 | -€396 | -33.3% |
| Furniture and vehicles | 24 | €7,744 | €5,358 | -€2,386 | -30.8% |
| Other tangible fixed assets | 26 | €11,470 | €11,470 | = | 0.0% |
| Current assets | 29/58 | €1,860,724 | €1,891,925 | +€31,200 | +1.7% |
| Amounts receivable within one year | 40/41 | €1,128,948 | €1,759,440 | +€630,492 | +55.8% |
| Other amounts receivable | 41 | €1,128,948 | €1,759,440 | +€630,492 | +55.8% |
| Cash at bank and in hand | 54/58 | €731,776 | €132,485 | -€599,291 | -81.9% |
| Total equity and liabilities | 10/49 | €2,556,812 | €2,580,221 | +€23,409 | +0.9% |
| Equity | 10/15 | €2,541,813 | €2,556,206 | +€14,393 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,503,239 | €2,517,632 | +€14,393 | +0.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €2,501,384 | €2,515,777 | +€14,393 | +0.6% |
| Profit (loss) carried forward | 14 | €32,374 | €32,374 | = | 0.0% |
| Amounts payable | 17/49 | €14,999 | €24,015 | +€9,016 | +60.1% |
| Amounts payable within one year | 42/48 | €13,944 | €21,960 | +€8,016 | +57.5% |
| Trade debts | 44 | €988 | €2,144 | +€1,156 | +117.0% |
| Suppliers | 440/4 | €988 | €2,144 | +€1,156 | +117.0% |
| Taxes, remuneration and social security | 45 | €12,956 | €19,815 | +€6,859 | +52.9% |
| Taxes | 450/3 | €12,956 | €19,815 | +€6,859 | +52.9% |
| Accrued charges and deferred income | 492/3 | €1,055 | €2,055 | +€1,000 | +94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,792 | €7,792 | = | 0.0% |
| Other operating charges | 640/8 | €1,938 | €2,839 | +€901 | +46.5% |
| Gross operating margin | 9900 | €6,224 | -€766 | -€6,991 | |
| Operating profit (loss) | 9901 | -€3,506 | -€11,398 | -€7,892 | -225.1% |
| Financial income | 75/76B | €39,660 | €50,936 | +€11,276 | +28.4% |
| Recurring financial income | 75 | €39,660 | €50,936 | +€11,276 | +28.4% |
| Financial charges | 65/66B | €148 | €452 | +€304 | +206.1% |
| Recurring financial charges | 65 | €148 | €452 | +€304 | +206.1% |
| Profit (loss) for the period before taxes | 9903 | €36,006 | €39,086 | +€3,080 | +8.6% |
| Income taxes | 67/77 | €5,623 | €24,694 | +€19,071 | +339.2% |
| Profit (loss) for the period | 9904 | €30,384 | €14,393 | -€15,991 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,384 | €14,393 | -€15,991 | -52.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.