Common Sense Communication: 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.
Common Sense Communication
Largest movements
- Cash -€15,370
down €15,370 (-98.2%), from €15,652 to €281
mainly Net result for the year (-€15,191) and Deferred charges and accrued income (-€1,166)
- Deferred charges and accrued income +€1,166
up €1,166 (+204%), from €572 to €1,738
- Receivables within one year +€404
up €404 (+7.8%), from €5,146 to €5,550
of which Trade receivables: +€1,920
- Profit (loss) carried forward -€15,191
down €15,191 (-26.8%), from -€56,585 to -€71,777
- Other debts +€1,752
up €1,752 (+46.0%), from €3,808 to €5,561
- Trade debts -€588
down €588 (-95.1%), from €618 to €31
- Tax, wage and social debts +€226
up €226 (+364%), from €62 to €288
- Gross operating margin -€3,488
down €3,488 (-35.3%), from -€9,876 to -€13,364
- Financial income -€2,264
down €2,264 (-96.4%), from €2,350 to €86
- Taxes +€951
up €951 (+1,111%), from €86 to €1,036
- Other operating charges +€528
up €528, from €0 to €528
- Financial charges +€220
up €220 (+171%), from €129 to €348
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.
Derived cash bridge
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 | €21,370 | €7,569 | -€13,801 | -64.6% |
| Current assets | 29/58 | €21,370 | €7,569 | -€13,801 | -64.6% |
| Amounts receivable within one year | 40/41 | €5,146 | €5,550 | +€404 | +7.8% |
| Trade receivables | 40 | €3,630 | €5,550 | +€1,920 | +52.9% |
| Other amounts receivable | 41 | €1,516 | €0 | -€1,516 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €15,652 | €281 | -€15,370 | -98.2% |
| Deferred charges and accrued income | 490/1 | €572 | €1,738 | +€1,166 | +204% |
| Total equity and liabilities | 10/49 | €21,370 | €7,569 | -€13,801 | -64.6% |
| Equity | 10/15 | €16,881 | €1,690 | -€15,191 | -90.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67,267 | €67,267 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,185 | €18,185 | = | 0.0% |
| Distributable reserves | 133 | €49,082 | €49,082 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,585 | -€71,777 | -€15,191 | -26.8% |
| Amounts payable | 17/49 | €4,489 | €5,879 | +€1,390 | +31.0% |
| Amounts payable within one year | 42/48 | €4,489 | €5,879 | +€1,390 | +31.0% |
| Trade debts | 44 | €618 | €31 | -€588 | -95.1% |
| Suppliers | 440/4 | €618 | €31 | -€588 | -95.1% |
| Taxes, remuneration and social security | 45 | €62 | €288 | +€226 | +364% |
| Taxes | 450/3 | €62 | €288 | +€226 | +364% |
| Other amounts payable | 47/48 | €3,808 | €5,561 | +€1,752 | +46.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | €528 | +€528 | |
| Gross operating margin | 9900 | -€9,876 | -€13,364 | -€3,488 | -35.3% |
| Operating profit (loss) | 9901 | -€9,876 | -€13,892 | -€4,016 | -40.7% |
| Financial income | 75/76B | €2,350 | €86 | -€2,264 | -96.4% |
| Recurring financial income | 75 | €2,350 | €86 | -€2,264 | -96.4% |
| Financial charges | 65/66B | €129 | €348 | +€220 | +171% |
| Recurring financial charges | 65 | €129 | €348 | +€220 | +171% |
| Profit (loss) for the period before taxes | 9903 | -€7,655 | -€14,155 | -€6,500 | -84.9% |
| Income taxes | 67/77 | €86 | €1,036 | +€951 | +1,111% |
| Profit (loss) for the period | 9904 | -€7,740 | -€15,191 | -€7,451 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,740 | -€15,191 | -€7,451 | -96.3% |
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 1 November 2026 via checked.be.