Commotie: 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.
Commotie
Largest movements
- Cash +€24,461
up €24,461 (+63.7%), from €38,404 to €62,865
mainly Trade debts (+€55,787) and Depreciation (+€45,484)
- Tangible fixed assets -€10,818
down €10,818 (-1.3%), from €828,633 to €817,815
of which Land and buildings: -€13,948
- Debts after one year -€55,915
down €55,915 (-10.5%), from €533,639 to €477,724
- Trade debts +€55,787
up €55,787 (+140%), from €39,737 to €95,525
- Reserves +€34,463
up €34,463 (+11.6%), from €296,650 to €331,113
- Other debts -€10,808
down €10,808 (-30.4%), from €35,569 to €24,760
- Staff costs +€46,180
up €46,180 (+25.3%), from €182,478 to €228,658
- Gross operating margin +€16,094
up €16,094 (+4.8%), from €338,283 to €354,377
- Other operating charges +€13,123
up €13,123 (+322%), from €4,071 to €17,194
- Taxes -€8,632
down €8,632 (-28.7%), from €30,118 to €21,486
- Write-downs -€8,531
down €8,531, from €0 to -€8,531
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 | €984,511 | €1,008,959 | +€24,448 | +2.5% |
| Fixed assets | 21/28 | €829,183 | €818,365 | -€10,818 | -1.3% |
| Tangible fixed assets | 22/27 | €828,633 | €817,815 | -€10,818 | -1.3% |
| Land and buildings | 22 | €771,015 | €757,067 | -€13,948 | -1.8% |
| Plant, machinery and equipment | 23 | €11,627 | €14,927 | +€3,301 | +28.4% |
| Furniture and vehicles | 24 | €45,992 | €45,821 | -€171 | -0.4% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €155,328 | €190,594 | +€35,266 | +22.7% |
| Amounts receivable within one year | 40/41 | €116,924 | €121,729 | +€4,805 | +4.1% |
| Trade receivables | 40 | €6,719 | €6,442 | -€277 | -4.1% |
| Other amounts receivable | 41 | €110,205 | €115,287 | +€5,082 | +4.6% |
| Current investments | 50/53 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €38,404 | €62,865 | +€24,461 | +63.7% |
| Total equity and liabilities | 10/49 | €984,511 | €1,008,959 | +€24,448 | +2.5% |
| Equity | 10/15 | €297,650 | €332,113 | +€34,463 | +11.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €296,650 | €331,113 | +€34,463 | +11.6% |
| Distributable reserves | 133 | €296,650 | €331,113 | +€34,463 | +11.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €686,861 | €676,847 | -€10,015 | -1.5% |
| Amounts payable after more than one year | 17 | €533,639 | €477,724 | -€55,915 | -10.5% |
| Financial debts | 170/4 | €533,639 | €477,724 | -€55,915 | -10.5% |
| Amounts payable within one year | 42/48 | €152,840 | €198,834 | +€45,994 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €59,712 | €62,636 | +€2,924 | +4.9% |
| Trade debts | 44 | €39,737 | €95,525 | +€55,787 | +140% |
| Suppliers | 440/4 | €39,737 | €95,525 | +€55,787 | +140% |
| Taxes, remuneration and social security | 45 | €17,822 | €15,914 | -€1,908 | -10.7% |
| Taxes | 450/3 | €2,955 | €1,429 | -€1,525 | -51.6% |
| Remuneration and social security | 454/9 | €14,867 | €14,484 | -€383 | -2.6% |
| Other amounts payable | 47/48 | €35,569 | €24,760 | -€10,808 | -30.4% |
| Accrued charges and deferred income | 492/3 | €382 | €288 | -€94 | -24.6% |
| Remuneration, social security and pensions | 62 | €182,478 | €228,658 | +€46,180 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,223 | €45,484 | +€3,261 | +7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€8,531 | -€8,531 | |
| Other operating charges | 640/8 | €4,071 | €17,194 | +€13,123 | +322% |
| Gross operating margin | 9900 | €338,283 | €354,377 | +€16,094 | +4.8% |
| Operating profit (loss) | 9901 | €109,511 | €71,572 | -€37,939 | -34.6% |
| Financial income | 75/76B | €19 | €0 | -€19 | -98.5% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -98.5% |
| Financial charges | 65/66B | €16,107 | €15,624 | -€482 | -3.0% |
| Recurring financial charges | 65 | €14,612 | €14,638 | +€27 | +0.2% |
| Non-recurring financial charges | 66B | €1,495 | €986 | -€509 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €93,423 | €55,948 | -€37,475 | -40.1% |
| Income taxes | 67/77 | €30,118 | €21,486 | -€8,632 | -28.7% |
| Profit (loss) for the period | 9904 | €63,306 | €34,463 | -€28,843 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,306 | €34,463 | -€28,843 | -45.6% |
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 22 October 2026 via checked.be.