COMMORI: 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.
COMMORI
Largest movements
- Receivables within one year -€102,166
down €102,166 (-70.8%), from €144,300 to €42,134
of which Other amounts receivable: -€51,346
- Cash +€87,019
up €87,019 (+435%), from €20,011 to €107,029
mainly Receivables within one year (+€102,166) and Depreciation (+€46,269)
- Current investments +€55,944
up €55,944 (+7.8%), from €720,864 to €776,807
- Tangible fixed assets -€40,700
down €40,700 (-5.9%), from €684,712 to €644,012
of which Land and buildings: -€40,102
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€43,479
up €43,479 (+355%), from €12,262 to €55,741
- Gross operating margin -€43,223
down €43,223 (-71.0%), from €60,889 to €17,667
- Financial charges +€1,658
up €1,658, from -€1,185 to €473
- Other operating charges +€948
up €948 (+4.4%), from €21,555 to €22,504
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 | €1,575,323 | €1,575,643 | +€321 | 0.0% |
| Fixed assets | 21/28 | €685,247 | €644,547 | -€40,700 | -5.9% |
| Tangible fixed assets | 22/27 | €684,712 | €644,012 | -€40,700 | -5.9% |
| Land and buildings | 22 | €683,073 | €642,971 | -€40,102 | -5.9% |
| Furniture and vehicles | 24 | €1,638 | €1,041 | -€597 | -36.4% |
| Financial fixed assets | 28 | €535 | €535 | = | 0.0% |
| Current assets | 29/58 | €890,076 | €931,096 | +€41,020 | +4.6% |
| Amounts receivable within one year | 40/41 | €144,300 | €42,134 | -€102,166 | -70.8% |
| Trade receivables | 40 | €50,820 | - | -€50,820 | |
| Other amounts receivable | 41 | €93,480 | €42,134 | -€51,346 | -54.9% |
| Current investments | 50/53 | €720,864 | €776,807 | +€55,944 | +7.8% |
| Cash at bank and in hand | 54/58 | €20,011 | €107,029 | +€87,019 | +435% |
| Deferred charges and accrued income | 490/1 | €4,901 | €5,125 | +€224 | +4.6% |
| Total equity and liabilities | 10/49 | €1,575,323 | €1,575,643 | +€321 | 0.0% |
| Equity | 10/15 | €1,567,922 | €1,572,085 | +€4,163 | +0.3% |
| Contributions | 10/11 | €1,250,000 | €1,250,000 | = | 0.0% |
| Capital | 10 | €1,250,000 | €1,250,000 | = | 0.0% |
| Issued capital | 100 | €1,250,000 | €1,250,000 | = | 0.0% |
| Reserves | 13 | €210,159 | €210,159 | = | 0.0% |
| Non-distributable reserves | 130/1 | €203,442 | €203,442 | = | 0.0% |
| Legal reserve | 130 | €125,000 | €125,000 | = | 0.0% |
| Own shares acquired | 1312 | €78,442 | €78,442 | = | 0.0% |
| Distributable reserves | 133 | €6,717 | €6,717 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,763 | €111,926 | +€4,163 | +3.9% |
| Amounts payable | 17/49 | €7,401 | €3,558 | -€3,842 | -51.9% |
| Amounts payable within one year | 42/48 | €7,366 | €3,523 | -€3,842 | -52.2% |
| Trade debts | 44 | €2,866 | - | -€2,866 | |
| Suppliers | 440/4 | €2,866 | - | -€2,866 | |
| Taxes, remuneration and social security | 45 | €3,000 | €3,523 | +€523 | +17.4% |
| Taxes | 450/3 | €1,200 | €3,523 | +€2,323 | +194% |
| Remuneration and social security | 454/9 | €1,800 | - | -€1,800 | |
| Other amounts payable | 47/48 | €1,500 | - | -€1,500 | |
| Accrued charges and deferred income | 492/3 | €35 | €35 | -€0 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,009 | €46,269 | +€259 | +0.6% |
| Other operating charges | 640/8 | €21,555 | €22,504 | +€948 | +4.4% |
| Gross operating margin | 9900 | €60,889 | €17,667 | -€43,223 | -71.0% |
| Operating profit (loss) | 9901 | -€6,675 | -€51,105 | -€44,430 | -666% |
| Financial income | 75/76B | €12,262 | €55,741 | +€43,479 | +355% |
| Recurring financial income | 75 | €12,262 | €55,741 | +€43,479 | +355% |
| Financial charges | 65/66B | -€1,185 | €473 | +€1,658 | |
| Recurring financial charges | 65 | -€1,185 | €473 | +€1,658 | |
| Profit (loss) for the period before taxes | 9903 | €6,772 | €4,163 | -€2,609 | -38.5% |
| Profit (loss) for the period | 9904 | €6,772 | €4,163 | -€2,609 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,772 | €4,163 | -€2,609 | -38.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.