COMMPANIO: 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.
COMMPANIO
Largest movements
- Cash -€7,011
down €7,011 (-99.4%), from €7,056 to €44
mainly Net result for the year (-€32,929)
- Tangible fixed assets -€1,000
down €1,000 (-37.1%), from €2,697 to €1,698
- Receivables within one year -€726
no longer reported in 2025 (was €726)
- Profit (loss) carried forward -€32,929
down €32,929 (-89.8%), from -€36,684 to -€69,613
- Other debts +€23,848
up €23,848 (+54.1%), from €44,063 to €67,911
- Trade debts +€344
up €344 (+344%), from €100 to €444
- Gross operating margin -€7,457
down €7,457 (-35.0%), from -€21,284 to -€28,742
- Depreciation -€785
down €785 (-44.0%), from €1,784 to €1,000
- Financial charges +€394
up €394 (+30.2%), from €1,306 to €1,699
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 | €10,479 | €1,742 | -€8,737 | -83.4% |
| Fixed assets | 21/28 | €2,697 | €1,698 | -€1,000 | -37.1% |
| Tangible fixed assets | 22/27 | €2,697 | €1,698 | -€1,000 | -37.1% |
| Plant, machinery and equipment | 23 | €2,697 | €1,698 | -€1,000 | -37.1% |
| Current assets | 29/58 | €7,782 | €44 | -€7,737 | -99.4% |
| Amounts receivable within one year | 40/41 | €726 | - | -€726 | |
| Trade receivables | 40 | €726 | - | -€726 | |
| Cash at bank and in hand | 54/58 | €7,056 | €44 | -€7,011 | -99.4% |
| Total equity and liabilities | 10/49 | €10,479 | €1,742 | -€8,737 | -83.4% |
| Equity | 10/15 | -€33,684 | -€66,613 | -€32,929 | -97.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,684 | -€69,613 | -€32,929 | -89.8% |
| Amounts payable | 17/49 | €44,163 | €68,355 | +€24,192 | +54.8% |
| Amounts payable within one year | 42/48 | €44,163 | €68,355 | +€24,192 | +54.8% |
| Trade debts | 44 | €100 | €444 | +€344 | +344% |
| Suppliers | 440/4 | €100 | €444 | +€344 | +344% |
| Other amounts payable | 47/48 | €44,063 | €67,911 | +€23,848 | +54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,784 | €1,000 | -€785 | -44.0% |
| Other operating charges | 640/8 | €1,604 | €1,496 | -€108 | -6.8% |
| Gross operating margin | 9900 | -€21,284 | -€28,742 | -€7,457 | -35.0% |
| Operating profit (loss) | 9901 | -€24,672 | -€31,237 | -€6,564 | -26.6% |
| Financial income | 75/76B | €15 | €8 | -€7 | -49.0% |
| Recurring financial income | 75 | €15 | €8 | -€7 | -49.0% |
| Financial charges | 65/66B | €1,306 | €1,699 | +€394 | +30.2% |
| Recurring financial charges | 65 | €1,306 | €1,699 | +€394 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,963 | -€32,929 | -€6,965 | -26.8% |
| Profit (loss) for the period | 9904 | -€25,963 | -€32,929 | -€6,965 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,963 | -€32,929 | -€6,965 | -26.8% |
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 19 October 2026 via checked.be.