COMMOR INVEST: 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.
COMMOR INVEST
Largest movements
- Receivables within one year +€175,160
up €175,160 (+2,627%), from €6,667 to €181,827
of which Trade receivables: +€167,878
- Cash -€10,877
down €10,877 (-29.3%), from €37,174 to €26,297
mainly Receivables within one year (-€175,160)
- Current investments -€2,892
down €2,892 (-6.6%), from €43,930 to €41,038
- Trade debts +€151,381
new in 2025: €151,381
- Profit (loss) carried forward +€9,386
up €9,386 (+43.6%), from €21,526 to €30,912
- Gross operating margin +€16,022
up €16,022, from -€7,868 to €8,154
- Financial income +€2,518
up €2,518 (+679%), from €371 to €2,889
- Taxes +€927
up €927 (+1,317%), from €70 to €997
- Depreciation -€167
no longer reported in 2025 (was €167)
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 | €88,071 | €249,462 | +€161,391 | +183% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €87,871 | €249,262 | +€161,391 | +184% |
| Amounts receivable within one year | 40/41 | €6,667 | €181,827 | +€175,160 | +2,627% |
| Trade receivables | 40 | €3,993 | €171,871 | +€167,878 | +4,204% |
| Other amounts receivable | 41 | €2,674 | €9,956 | +€7,283 | +272% |
| Current investments | 50/53 | €43,930 | €41,038 | -€2,892 | -6.6% |
| Cash at bank and in hand | 54/58 | €37,174 | €26,297 | -€10,877 | -29.3% |
| Deferred charges and accrued income | 490/1 | €100 | €100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €88,071 | €249,462 | +€161,391 | +183% |
| Equity | 10/15 | €88,071 | €97,951 | +€9,880 | +11.2% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €1,545 | €2,039 | +€494 | +32.0% |
| Non-distributable reserves | 130/1 | €1,545 | €2,039 | +€494 | +32.0% |
| Legal reserve | 130 | €1,545 | €2,039 | +€494 | +32.0% |
| Profit (loss) carried forward | 14 | €21,526 | €30,912 | +€9,386 | +43.6% |
| Amounts payable | 17/49 | - | €151,511 | +€151,511 | |
| Amounts payable within one year | 42/48 | - | €151,511 | +€151,511 | |
| Trade debts | 44 | - | €151,381 | +€151,381 | |
| Suppliers | 440/4 | - | €151,381 | +€151,381 | |
| Taxes, remuneration and social security | 45 | - | €130 | +€130 | |
| Taxes | 450/3 | - | €130 | +€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | - | -€167 | |
| Gross operating margin | 9900 | -€7,868 | €8,154 | +€16,022 | |
| Operating profit (loss) | 9901 | -€8,035 | €8,154 | +€16,189 | |
| Financial income | 75/76B | €371 | €2,889 | +€2,518 | +679% |
| Recurring financial income | 75 | €371 | €2,889 | +€2,518 | +679% |
| Financial charges | 65/66B | €88 | €166 | +€78 | +88.1% |
| Recurring financial charges | 65 | €88 | €166 | +€78 | +88.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,753 | €10,877 | +€18,629 | |
| Income taxes | 67/77 | €70 | €997 | +€927 | +1,317% |
| Profit (loss) for the period | 9904 | -€7,823 | €9,880 | +€17,703 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,823 | €9,880 | +€17,703 |
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 30 October 2026 via checked.be.